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	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	2,034	-2,060	370.65
Depreciation & Amortization	4,550	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	-
Stock-Based Compensation	-	8.22	35.73
Provision & Write-off of Bad Debts	83.42	-33.66	-348.23
Other Operating Activities	4,019	6,145	866.85
Change in Accounts Receivable	-4,707	2,699	-2,933
Change in Inventory	-4,260	-3,332	-4,721
Change in Accounts Payable	-1,788	761.7	498.92
Change in Other Net Operating Assets	-1,514	-1,065	-193.67
Operating Cash Flow	-1,951	7,677	-1,921
Capital Expenditures	-1,750	-2,556	-2,759
Sale of Property, Plant & Equipment	2.5	2.5	-
Sale (Purchase) of Intangibles	-29.9	-2.77	-37.18
Investment in Securities	8,122	-2,102	527.84
Other Investing Activities	11.09	26.21	53.63
Investing Cash Flow	6,356	-4,632	-2,215
Short-Term Debt Issued	-	2,785	3,357
Long-Term Debt Issued	-	-	6,570
Total Debt Issued	9,624	2,785	9,927
Short-Term Debt Repaid	-	-1,600	-1,482
Long-Term Debt Repaid	-	-4,198	-3,360
Total Debt Repaid	-14,164	-5,798	-4,842
Net Debt Issued (Repaid)	-4,540	-3,013	5,085
Other Financing Activities	50.5	-	-0
Financing Cash Flow	-4,577	-3,013	5,085
Foreign Exchange Rate Adjustments	23.47	23.47	-0.15
Net Cash Flow	-148.54	55.68	949.76
Free Cash Flow	-3,701	5,121	-4,680
Free Cash Flow Margin	-6.64%	9.38%	-12.52%
Free Cash Flow Per Share	-213.74	397.79	-467.14
Cash Interest Paid	1,355	1,708	1,657
Cash Income Tax Paid	66	-34.3	139.88
Levered Free Cash Flow	-	779.18	-
Unlevered Free Cash Flow	-	2,215	-
Change in Working Capital	-12,665	-937.01	-7,348

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