Fine besteel. Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-21,327	-17,236	-2,599
Depreciation & Amortization	8,634	8,634	7,850
Loss (Gain) From Sale of Assets	-0.13	-0.13	-0.05
Loss (Gain) From Sale of Investments	870.36	870.36	-
Stock-Based Compensation	389.01	389.01	-
Provision & Write-off of Bad Debts	6,759	6,759	201.58
Other Operating Activities	-14,256	-6,741	128.44
Change in Accounts Receivable	-8,103	-8,103	7,047
Change in Inventory	12,864	12,864	-7,434
Change in Accounts Payable	-3,375	-3,375	-1,885
Change in Other Net Operating Assets	21,592	-447.92	3,036
Operating Cash Flow	4,048	-6,386	6,346
Capital Expenditures	-6,880	-6,574	-1,529
Cash Acquisitions	0	-2,056	-
Sale (Purchase) of Intangibles	-13.46	-13.46	-
Investment in Securities	-6,054	-4,964	348.52
Other Investing Activities	-144	-155.52	-508.55
Investing Cash Flow	-6,422	-16,275	-1,687
Short-Term Debt Issued	-	44,339	88,357
Long-Term Debt Issued	-	16,931	-
Total Debt Issued	53,210	61,271	88,357
Short-Term Debt Repaid	-	-31,713	-87,352
Long-Term Debt Repaid	-	-7,857	-2,473
Total Debt Repaid	-56,768	-39,570	-89,825
Net Debt Issued (Repaid)	-3,558	21,701	-1,468
Other Financing Activities	87.32	-2.29	0
Financing Cash Flow	-2,467	21,698	-1,468
Miscellaneous Cash Flow Adjustments	-	0	-0
Net Cash Flow	-4,841	-962.13	3,191
Free Cash Flow	-2,832	-12,960	4,817
Free Cash Flow Margin	-2.51%	-9.80%	3.45%
Free Cash Flow Per Share	-93.04	-433.90	162.22
Cash Interest Paid	5,366	4,660	3,123
Cash Income Tax Paid	33.14	1.78	525.91
Levered Free Cash Flow	13,947	-4,997	-
Unlevered Free Cash Flow	17,962	-981.76	-
Change in Net Working Capital	-30,557	-9,332	-

Source: S&P Capital IQ. Standard template. Financial Sources.