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	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	8,464	10,086	12,928	4,755
Depreciation & Amortization	3,840	1,287	594.79	256.41
Loss (Gain) From Sale of Assets	287.12	105.98	-	-
Loss (Gain) on Equity Investments	-	-	33.66	-
Stock-Based Compensation	1,560	911.56	-	-
Provision & Write-off of Bad Debts	-33.45	1.88	8.85	34.78
Other Operating Activities	-167.93	-1,675	2,226	1,567
Change in Accounts Receivable	-6,517	-2,535	2,681	-5,885
Change in Inventory	-6,892	-1,385	-2,329	-1,114
Change in Accounts Payable	8,287	494.84	350.31	324.64
Change in Unearned Revenue	-207.35	166.15	89.17	44.03
Change in Other Net Operating Assets	-1,262	723.81	-677.89	755.24
Operating Cash Flow	7,358	8,182	15,905	738.04
Operating Cash Flow Growth	-10.08%	-48.56%	2055.05%	-
Capital Expenditures	-2,414	-4,957	-588.26	-364.57
Sale of Property, Plant & Equipment	-	0.59	-	-
Cash Acquisitions	-1,150	-6,207	-161.41	-8.63
Sale (Purchase) of Intangibles	-907.81	-6.97	-	-0.65
Investment in Securities	-4,500	-	500	-500
Other Investing Activities	-2,661	-846.53	-65.28	-264.81
Investing Cash Flow	-11,630	-12,915	-989.33	-1,138
Short-Term Debt Issued	-	300	-	40
Total Debt Issued	-	300	-	40
Short-Term Debt Repaid	-300	-	-	-70
Long-Term Debt Repaid	-2,240	-931.95	-395.04	-1,938
Total Debt Repaid	-2,540	-931.95	-395.04	-2,008
Net Debt Issued (Repaid)	-2,540	-631.95	-395.04	-1,968
Issuance of Common Stock	26,560	-	-	2,640
Other Financing Activities	1,583	357.05	-30	-0
Financing Cash Flow	25,603	-274.91	-425.04	671.92
Foreign Exchange Rate Adjustments	245.97	28.98	33.07	-
Miscellaneous Cash Flow Adjustments	-	-	-	-0
Net Cash Flow	21,576	-4,979	14,524	271.9
Free Cash Flow	4,943	3,225	15,317	373.47
Free Cash Flow Growth	53.26%	-78.94%	4001.25%	-
Free Cash Flow Margin	8.24%	7.23%	36.57%	1.97%
Free Cash Flow Per Share	351.02	257.74	1225.35	-
Cash Interest Paid	534.8	176.51	63.9	79.95
Cash Income Tax Paid	1,713	3,677	1,618	215.32
Levered Free Cash Flow	334.67	1,813	11,504	-
Unlevered Free Cash Flow	656.91	1,917	11,532	-
Change in Working Capital	-6,592	-2,535	114.11	-5,875

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