Au Brandz Co.,Ltd Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	9,992	10,086	12,928	4,755
Depreciation & Amortization	2,066	1,287	594.79	256.41
Loss (Gain) From Sale of Assets	183.45	105.98	-	-
Loss (Gain) on Equity Investments	-	-	33.66	-
Stock-Based Compensation	1,373	911.56	-	-
Provision & Write-off of Bad Debts	-34.45	1.88	8.85	34.78
Other Operating Activities	-982.08	-1,675	2,226	1,567
Change in Accounts Receivable	304.46	-2,535	2,681	-5,885
Change in Inventory	-1,356	-1,385	-2,329	-1,114
Change in Accounts Payable	2,304	494.84	350.31	324.64
Change in Unearned Revenue	-63.08	166.15	89.17	44.03
Change in Other Net Operating Assets	177.84	723.81	-677.89	755.24
Operating Cash Flow	13,965	8,182	15,905	738.04
Operating Cash Flow Growth	62.13%	-48.56%	2055.05%	-
Capital Expenditures	-1,744	-1,386	-588.26	-364.57
Sale of Property, Plant & Equipment	0.59	0.59	-	-
Cash Acquisitions	-1,150	-6,207	-161.41	-8.63
Sale (Purchase) of Intangibles	-724.53	-6.97	-	-0.65
Sale (Purchase) of Real Estate	0	-3,571	-	-
Investment in Securities	-5,000	-	500	-500
Other Investing Activities	-1,834	-846.53	-65.28	-264.81
Investing Cash Flow	-10,732	-12,915	-989.33	-1,138
Short-Term Debt Issued	-	300	-	40
Total Debt Issued	-	300	-	40
Short-Term Debt Repaid	-	-	-	-70
Long-Term Debt Repaid	-	-931.95	-395.04	-1,938
Total Debt Repaid	-1,284	-931.95	-395.04	-2,008
Net Debt Issued (Repaid)	-1,284	-631.95	-395.04	-1,968
Issuance of Common Stock	27,035	-	-	2,640
Other Financing Activities	-178.16	357.05	-30	-0
Financing Cash Flow	25,573	-274.91	-425.04	671.92
Foreign Exchange Rate Adjustments	-33.92	28.98	33.07	-
Miscellaneous Cash Flow Adjustments	-	-	-	-0
Net Cash Flow	28,771	-4,979	14,524	271.9
Free Cash Flow	12,221	6,796	15,317	373.47
Free Cash Flow Growth	54.22%	-55.63%	4001.25%	-
Free Cash Flow Margin	25.50%	15.24%	36.57%	1.97%
Free Cash Flow Per Share	936.77	543.22	1225.35	-
Cash Interest Paid	318.56	176.51	63.9	79.95
Cash Income Tax Paid	2,519	3,677	1,618	215.32
Levered Free Cash Flow	8,413	5,384	11,504	-
Unlevered Free Cash Flow	8,600	5,488	11,532	-
Change in Working Capital	1,367	-2,535	114.11	-5,875

Source: S&P Global Market Intelligence. Standard template. Financial Sources.