OceansBio co.,ltd. Cash Flow Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2023	FY 2022
Period Ending	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-1,013	-554.1
Depreciation & Amortization	96.37	98.52
Other Operating Activities	64.05	39.98
Change in Unearned Revenue	51.33	-
Change in Other Net Operating Assets	-7.61	-5.32
Operating Cash Flow	-809.35	-420.92
Capital Expenditures	-20.03	-192.54
Sale (Purchase) of Intangibles	-11.2	-
Other Investing Activities	-5	-100.81
Investing Cash Flow	-31.23	-298.34
Long-Term Debt Issued	100	-
Net Debt Issued (Repaid)	100	-
Issuance of Common Stock	399.52	800.01
Financing Cash Flow	499.52	800.01
Miscellaneous Cash Flow Adjustments	-	-0
Net Cash Flow	-341.06	80.74
Free Cash Flow	-829.39	-613.46
Free Cash Flow Margin	-660.10%	-3632.14%
Free Cash Flow Per Share	-561.38	-415.17
Levered Free Cash Flow	-1,081	-
Unlevered Free Cash Flow	-1,050	-
Change in Working Capital	43.72	-5.32

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