LOTTE Fine Chemical 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	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	106,093	36,381	182,032	146,159	585,458
Depreciation & Amortization	164,367	159,350	138,562	123,643	120,837
Loss (Gain) From Sale of Assets	469.89	162.68	-34,129	1,564	2,050
Asset Writedown & Restructuring Costs	8,053	1,765	36.35	371.49	3,493
Loss (Gain) From Sale of Investments	23.95	94,749	41,904	553,160	-342,140
Loss (Gain) on Equity Investments	-19,573	-18,809	-45,372	-209,357	-231,947
Provision & Write-off of Bad Debts	405.13	-	977.43	-0.09	-81.43
Other Operating Activities	31,665	-30,360	-5,184	49,038	288,444
Change in Accounts Receivable	-6,528	-6,886	43,139	5,792	-118,536
Change in Inventory	-40,446	-2,220	-24,559	-43,914	-90,296
Change in Accounts Payable	72,727	-56,941	-57,406	25,140	80,005
Change in Other Net Operating Assets	-16,367	-17,155	-15,869	-13,686	11,236
Operating Cash Flow	300,890	160,036	224,133	637,911	308,522
Operating Cash Flow Growth	88.02%	-28.60%	-64.86%	106.76%	21.89%
Capital Expenditures	-271,574	-198,117	-99,979	-144,455	-111,827
Sale of Property, Plant & Equipment	6.05	8.57	34,627	15.73	6.11
Sale (Purchase) of Intangibles	160	-	-	-	1,489
Investment in Securities	-89,335	-46,558	-167,572	-69,800	76,560
Other Investing Activities	1,551	800	-	385.79	-9.2
Investing Cash Flow	-359,192	-243,867	-232,924	-213,853	-33,782
Short-Term Debt Issued	141.59	4,102	-	-	-
Total Debt Issued	141.59	4,102	-	-	-
Short-Term Debt Repaid	-141.59	-4,102	-691.54	-	-672.95
Long-Term Debt Repaid	-33,078	-28,528	-18,866	-16,287	-16,153
Total Debt Repaid	-33,220	-32,630	-19,558	-16,287	-16,826
Net Debt Issued (Repaid)	-33,078	-28,528	-19,558	-16,287	-16,826
Dividends Paid	-35,658	-50,940	-89,145	-58,581	-38,205
Financing Cash Flow	-68,736	-79,468	-108,703	-74,868	-55,031
Foreign Exchange Rate Adjustments	599.35	888	390.78	-10.94	30.95
Net Cash Flow	-126,439	-162,411	-117,103	349,179	219,740
Free Cash Flow	29,316	-38,081	124,154	493,456	196,695
Free Cash Flow Growth	-	-	-74.84%	150.87%	159.73%
Free Cash Flow Margin	1.67%	-2.28%	7.02%	20.03%	11.05%
Free Cash Flow Per Share	1151.02	-1495.15	4874.52	19374.01	7722.60
Cash Interest Paid	7,773	7,122	819.82	564.33	359.35
Cash Income Tax Paid	8,978	62,174	143,233	94,878	37,275
Levered Free Cash Flow	-25,787	143,190	-262,733	286,946	94,624
Unlevered Free Cash Flow	-20,911	147,653	-262,209	287,304	94,849
Change in Working Capital	9,386	-83,202	-54,693	-26,668	-117,592

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.