IGIS Value Plus REIT Cash Flow Statement

Financials in millions KRW. Fiscal year is March - February.

Millions KRW. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2025	FY 2024	FY 2024
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Feb '25 Feb 28, 2025	Aug '24 Aug 31, 2024	Feb '24 Feb 29, 2024
Net Income	23,874	24,857	-4,129	-4,625	58,965
Depreciation & Amortization	803.69	803.69	2,411	-	-
Loss (Gain) From Sale of Investments	-5,531	-1,868	20,390	7,407	-52,690
Loss (Gain) on Equity Investments	-973.73	-535.85	-117.09	-	-
Other Operating Activities	19,749	-11,307	-1,418	-3,930	-8,510
Change in Other Net Operating Assets	-205.32	516.38	-5,586	5,691	-591.96
Operating Cash Flow	37,717	12,466	11,550	4,544	-2,827
Operating Cash Flow Growth	202.55%	7.93%	154.17%	-	-
Cash Acquisitions	-	-	-10,000	-	-
Divestitures	-	-	-	119,894	-
Investment in Securities	-	3,610	-109,810	3,000	5,600
Other Investing Activities	-	-	-	0	-
Investing Cash Flow	-	3,610	-119,810	122,894	5,600
Total Debt Issued	373,240	380,000	466,574	88,000	231,655
Total Debt Repaid	-506,200	-380,000	-290,000	-184,000	-232,000
Net Debt Issued (Repaid)	-132,960	-	176,574	-96,000	-344.88
Issuance of Common Stock	139,141	-	-	-	-
Dividends Paid	-23,872	-17,782	-62,960	-21,679	-20,677
Other Financing Activities	0	-	-	-	-
Financing Cash Flow	-17,690	-17,782	113,614	-117,679	-21,022
Foreign Exchange Rate Adjustments	0	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	0	-	0	-0
Net Cash Flow	20,027	-1,706	5,354	9,760	-18,249
Free Cash Flow	37,717	12,466	11,550	4,544	-2,827
Free Cash Flow Growth	202.55%	7.93%	154.17%	-	-
Free Cash Flow Margin	89.01%	28.61%	34.94%	21.83%	-3.42%
Free Cash Flow Per Share	594.02	242.33	224.53	88.34	-54.96
Cash Interest Paid	3,707	9,073	5,485	8,885	10,839
Cash Income Tax Paid	5,025	-252.57	-11,391	10,126	3,426
Levered Free Cash Flow	17,921	5,247	-3,851	-6,650	33,562
Unlevered Free Cash Flow	22,034	11,018	1,120	-2,968	38,291
Change in Working Capital	-205.32	516.38	-5,586	5,691	-591.96