BIOBIJOU 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	4,152	7,188	3,310
Depreciation & Amortization	774.43	700.16	587.04
Loss (Gain) From Sale of Assets	-3.64	-	-0.64
Loss (Gain) From Sale of Investments	-249.1	-148.3	-79.14
Stock-Based Compensation	325.91	326.81	325.91
Provision & Write-off of Bad Debts	410.7	140.06	5.94
Other Operating Activities	-1,783	1,352	1,669
Change in Accounts Receivable	-1,928	-8,393	-681.57
Change in Inventory	506.22	-1,778	-736.28
Change in Accounts Payable	-1,554	1,459	-575.57
Change in Other Net Operating Assets	-3,423	-288.31	248.31
Operating Cash Flow	-2,771	558.34	4,073
Operating Cash Flow Growth	-	-86.29%	-
Capital Expenditures	-348.76	-97.29	-35.64
Sale (Purchase) of Intangibles	-437.3	-80.57	-41.92
Investment in Securities	-11,061	8,485	-11,358
Other Investing Activities	-290.42	-209.82	-68.08
Investing Cash Flow	-18,600	8,098	-11,504
Short-Term Debt Issued	-	-	2,000
Total Debt Issued	-	-	2,000
Short-Term Debt Repaid	-2,000	-	-600
Long-Term Debt Repaid	-396.31	-3,479	-293.88
Total Debt Repaid	-2,396	-3,479	-893.88
Net Debt Issued (Repaid)	-2,396	-3,479	1,106
Issuance of Common Stock	28,119	1,500	-
Other Financing Activities	-986.1	-22.1	-0
Financing Cash Flow	24,737	-2,001	1,106
Foreign Exchange Rate Adjustments	-114.14	108.72	-6.9
Net Cash Flow	3,252	6,764	-6,331
Free Cash Flow	-3,120	461.05	4,038
Free Cash Flow Growth	-	-88.58%	-
Free Cash Flow Margin	-10.95%	1.56%	23.57%
Free Cash Flow Per Share	-223.92	40.41	375.87
Cash Interest Paid	22.81	230.72	182.27
Cash Income Tax Paid	2,509	1,206	622.19
Levered Free Cash Flow	-9,673	-1,974	-
Unlevered Free Cash Flow	-9,649	-1,696	-
Change in Working Capital	-6,398	-9,000	-1,745

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