Saeron Automotive 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	-515.42	9,689	3,331	-5,955	14,026
Depreciation & Amortization	7,963	8,132	7,814	10,336	9,959
Loss (Gain) From Sale of Assets	66.91	-2.09	-165.46	62.23	-283.78
Asset Writedown & Restructuring Costs	-91.31	-5.54	-2,313	10,493	-1,481
Loss (Gain) From Sale of Investments	-	-	-39.87	45.64	-
Loss (Gain) on Equity Investments	-3,287	-3,090	-3,821	-3,542	-4,293
Provision & Write-off of Bad Debts	-106.31	-214.01	85.19	95.49	100.82
Other Operating Activities	7,350	-182.48	1,761	-591.43	-1,504
Change in Accounts Receivable	488.87	-1,304	650.61	-5,078	8,505
Change in Inventory	1,728	3,921	-2,211	-5,353	-825.49
Change in Accounts Payable	1,553	-1,087	457.49	3,225	-4,079
Change in Unearned Revenue	-9.88	-9.45	-9.2	-9.57	-8.86
Change in Other Net Operating Assets	-6,005	-580.83	116.31	2,000	173
Operating Cash Flow	9,134	15,266	5,655	5,728	20,289
Operating Cash Flow Growth	-40.16%	169.93%	-1.28%	-71.77%	34.42%
Capital Expenditures	-5,327	-4,163	-6,211	-6,774	-7,651
Sale of Property, Plant & Equipment	1,335	52.6	224.85	464.36	-
Sale (Purchase) of Intangibles	-6.76	-51.71	-156.95	-39.5	-48.52
Investment in Securities	4,463	686.75	-31,913	27,339	8,528
Other Investing Activities	151.61	562.45	365.95	8.89	948.46
Investing Cash Flow	904.45	-2,860	-37,780	20,920	1,783
Long-Term Debt Repaid	-250.91	-849.58	-828.48	-660.5	-620.33
Net Debt Issued (Repaid)	-250.91	-849.58	-828.48	-660.5	-620.33
Dividends Paid	-2,688	-2,688	-2,688	-2,688	-2,880
Financing Cash Flow	-2,939	-3,538	-3,516	-3,349	-3,500
Foreign Exchange Rate Adjustments	658.33	5,725	129.55	430.33	4,342
Miscellaneous Cash Flow Adjustments	-	-	-	-0	-0
Net Cash Flow	7,758	14,593	-35,512	23,730	22,912
Free Cash Flow	3,807	11,102	-555.7	-1,046	12,637
Free Cash Flow Growth	-65.71%	-	-	-	81.78%
Free Cash Flow Margin	2.74%	7.82%	-0.40%	-0.76%	9.90%
Free Cash Flow Per Share	199.42	578.69	-28.94	-54.47	658.20
Cash Interest Paid	13.03	59.72	96.36	101.51	99.98
Cash Income Tax Paid	4,112	1,068	202.69	4,270	395.57
Levered Free Cash Flow	1,925	3,532	-4,225	-3,259	9,156
Unlevered Free Cash Flow	1,933	3,564	-4,188	-3,213	9,210
Change in Working Capital	-2,245	939.22	-995.36	-5,216	3,765

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