ChinYang 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	896.49	-4,488	-2,171	-1,113	-2,213
Depreciation & Amortization	1,897	1,934	945.24	522.65	623.61
Loss (Gain) From Sale of Assets	11.26	7.25	-14.2	95.37	-2,598
Asset Writedown & Restructuring Costs	-	65.92	65.12	-	133.92
Loss (Gain) From Sale of Investments	-2,509	-	-	-	-
Provision & Write-off of Bad Debts	26.5	-96.73	-30.06	36.48	-21.23
Other Operating Activities	493.41	536.37	212.2	-178.19	1,183
Change in Accounts Receivable	-267.34	1,124	940.99	-760.68	2,660
Change in Inventory	-75.87	607.49	-145.66	-116.59	841.74
Change in Accounts Payable	-1,236	-792.62	-94.71	623.87	-1,956
Change in Other Net Operating Assets	-280.56	-278.38	-388.47	-154.56	-852.49
Operating Cash Flow	-1,044	-1,381	-680.24	-1,044	-2,197
Capital Expenditures	-30.18	-72	-11,758	-8,144	-2,955
Sale of Property, Plant & Equipment	26.86	-	11.79	18.91	339.37
Sale (Purchase) of Intangibles	-5.31	-288.61	-616.3	-	500
Sale (Purchase) of Real Estate	-	-	-	-	5,076
Investment in Securities	-12,538	-	4,000	-4,000	2,696
Other Investing Activities	17.52	28.16	8.09	338.54	33.85
Investing Cash Flow	-12,529	-332.45	-8,354	-11,786	5,690
Short-Term Debt Issued	-	1,025	1,479	1,693	63.92
Long-Term Debt Issued	15,000	35,000	7,400	-	-
Total Debt Issued	15,000	36,025	8,879	1,693	63.92
Short-Term Debt Repaid	-11	-1,744	-749.37	-1,757	-218.76
Long-Term Debt Repaid	-15,005	-7,438	-39.95	-44.24	-142.62
Total Debt Repaid	-15,016	-9,182	-789.31	-1,801	-361.38
Net Debt Issued (Repaid)	-15.99	26,843	8,090	-107.77	-297.46
Issuance of Common Stock	-	10,699	-	10,472	-
Other Financing Activities	-	-0	-0	340	-140
Financing Cash Flow	-15.99	37,541	8,090	10,704	-437.46
Foreign Exchange Rate Adjustments	-	0.02	-3.99	-1.01	0.06
Miscellaneous Cash Flow Adjustments	-0	-	-0	-0	-0
Net Cash Flow	-13,589	35,828	-948.42	-2,128	3,056
Free Cash Flow	-1,074	-1,453	-12,438	-9,188	-5,152
Free Cash Flow Margin	-5.79%	-5.92%	-43.98%	-31.59%	-14.81%
Free Cash Flow Per Share	-	-87.39	-787.20	-684.86	-429.31
Cash Interest Paid	706.16	430.08	96.61	10	1.69
Cash Income Tax Paid	104.67	-12.7	5.78	-10.02	19.25
Levered Free Cash Flow	-774.15	-90.8	-12,312	-8,231	-3,077
Unlevered Free Cash Flow	249.69	149.99	-12,218	-8,225	-3,076
Change in Working Capital	-1,859	660.16	312.15	-407.96	694.13

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