SMCG Co., Ltd. Cash Flow Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-3,746	-2,060	370.65
Depreciation & Amortization	4,564	4,526	4,353
Loss (Gain) From Sale of Assets	27.87	27.87	-
Asset Writedown & Restructuring Costs	-	-	150
Loss (Gain) From Sale of Investments	0.08	0.08	-
Stock-Based Compensation	-	8.22	35.73
Provision & Write-off of Bad Debts	-57.36	-33.66	-348.23
Other Operating Activities	8,001	6,145	866.85
Change in Accounts Receivable	-1,296	2,699	-2,933
Change in Inventory	-1,837	-3,332	-4,721
Change in Accounts Payable	-799.5	761.7	498.92
Change in Other Net Operating Assets	-1,469	-1,065	-193.67
Operating Cash Flow	3,283	7,677	-1,921
Capital Expenditures	-2,172	-2,556	-2,759
Sale of Property, Plant & Equipment	2.5	2.5	-
Sale (Purchase) of Intangibles	-2.77	-2.77	-37.18
Investment in Securities	7,881	-2,102	527.84
Other Investing Activities	26.21	26.21	53.63
Investing Cash Flow	5,735	-4,632	-2,215
Short-Term Debt Issued	-	2,785	3,357
Long-Term Debt Issued	-	-	6,570
Total Debt Issued	-119.31	2,785	9,927
Short-Term Debt Repaid	-	-1,600	-1,482
Long-Term Debt Repaid	-	-4,198	-3,360
Total Debt Repaid	-8,162	-5,798	-4,842
Net Debt Issued (Repaid)	-8,281	-3,013	5,085
Other Financing Activities	50.5	-	-0
Financing Cash Flow	-8,869	-3,013	5,085
Foreign Exchange Rate Adjustments	23.47	23.47	-0.15
Net Cash Flow	172.58	55.68	949.76
Free Cash Flow	1,111	5,121	-4,680
Free Cash Flow Margin	1.95%	9.38%	-12.52%
Free Cash Flow Per Share	76.16	397.79	-467.14
Cash Interest Paid	1,619	1,708	1,657
Cash Income Tax Paid	-	-34.3	139.88
Levered Free Cash Flow	-	779.18	-
Unlevered Free Cash Flow	-	2,215	-
Change in Working Capital	-5,506	-937.01	-7,348

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