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	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-17,933	-17,236	-2,599
Depreciation & Amortization	9,269	8,634	7,850
Loss (Gain) From Sale of Assets	-16.55	-0.13	-0.05
Loss (Gain) From Sale of Investments	870.36	870.36	-
Stock-Based Compensation	39.84	389.01	-
Provision & Write-off of Bad Debts	-1,582	6,759	201.58
Other Operating Activities	-6,110	-6,741	128.44
Change in Accounts Receivable	2,648	-8,103	7,047
Change in Inventory	11,841	12,864	-7,434
Change in Accounts Payable	7,401	-3,375	-1,885
Change in Other Net Operating Assets	-2,141	-447.92	3,036
Operating Cash Flow	4,289	-6,386	6,346
Capital Expenditures	-6,560	-6,574	-1,529
Cash Acquisitions	-2,056	-2,056	-
Sale (Purchase) of Intangibles	-13.46	-13.46	-
Investment in Securities	-5,141	-4,964	348.52
Other Investing Activities	-385.28	-155.52	-508.55
Investing Cash Flow	-11,467	-16,275	-1,687
Short-Term Debt Issued	-	44,339	88,357
Long-Term Debt Issued	-	16,931	-
Total Debt Issued	59,597	61,271	88,357
Short-Term Debt Repaid	-	-31,713	-87,352
Long-Term Debt Repaid	-	-7,857	-2,473
Total Debt Repaid	-46,269	-39,570	-89,825
Net Debt Issued (Repaid)	13,328	21,701	-1,468
Other Financing Activities	83.8	-2.29	0
Financing Cash Flow	14,416	21,698	-1,468
Miscellaneous Cash Flow Adjustments	0	0	-0
Net Cash Flow	7,238	-962.13	3,191
Free Cash Flow	-2,271	-12,960	4,817
Free Cash Flow Margin	-2.01%	-9.80%	3.45%
Free Cash Flow Per Share	-75.21	-433.90	162.22
Cash Interest Paid	5,078	4,660	3,123
Cash Income Tax Paid	25.87	1.78	525.91
Levered Free Cash Flow	-	-4,997	-
Unlevered Free Cash Flow	-	-981.76	-
Change in Net Working Capital	-	-9,332	-

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