BIOBIJOU 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	8,876	7,188	3,310
Depreciation & Amortization	775.81	700.16	587.04
Loss (Gain) From Sale of Assets	-3.64	-	-0.64
Loss (Gain) From Sale of Investments	-118.45	-148.3	-79.14
Stock-Based Compensation	325.91	326.81	325.91
Provision & Write-off of Bad Debts	165.23	140.06	5.94
Other Operating Activities	-792.37	1,352	1,669
Change in Accounts Receivable	-2,550	-8,393	-681.57
Change in Inventory	-1,081	-1,778	-736.28
Change in Accounts Payable	318.97	1,459	-575.57
Change in Other Net Operating Assets	-2,941	-288.31	248.31
Operating Cash Flow	2,976	558.34	4,073
Operating Cash Flow Growth	-26.93%	-86.29%	-
Capital Expenditures	-269.28	-97.29	-35.64
Sale (Purchase) of Intangibles	-54.2	-80.57	-41.92
Investment in Securities	-20,843	8,485	-11,358
Other Investing Activities	-361.62	-209.82	-68.08
Investing Cash Flow	-23,625	8,098	-11,504
Short-Term Debt Issued	-	-	2,000
Total Debt Issued	-	-	2,000
Short-Term Debt Repaid	-	-	-600
Long-Term Debt Repaid	-	-3,479	-293.88
Total Debt Repaid	-5,542	-3,479	-893.88
Net Debt Issued (Repaid)	-5,542	-3,479	1,106
Issuance of Common Stock	28,119	1,500	-
Other Financing Activities	-1,008	-22.1	-0
Financing Cash Flow	21,569	-2,001	1,106
Foreign Exchange Rate Adjustments	180.37	108.72	-6.9
Net Cash Flow	1,100	6,764	-6,331
Free Cash Flow	2,707	461.05	4,038
Free Cash Flow Growth	-32.96%	-88.58%	-
Free Cash Flow Margin	8.03%	1.56%	23.57%
Free Cash Flow Per Share	205.77	40.41	375.87
Cash Interest Paid	87.58	230.72	182.27
Cash Income Tax Paid	2,263	1,206	622.19
Levered Free Cash Flow	-	-1,974	-
Unlevered Free Cash Flow	-	-1,696	-
Change in Working Capital	-6,253	-9,000	-1,745

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