ISU Specialty Chemical 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	14,516	10,512	-9,308
Depreciation & Amortization	10,602	9,909	7,007
Loss (Gain) From Sale of Assets	0.16	0.16	-
Loss (Gain) on Equity Investments	67.38	65.95	139.6
Other Operating Activities	5,256	2,954	2,151
Change in Accounts Receivable	-16,569	-17,721	19,091
Change in Inventory	10,088	-1,505	8.56
Change in Accounts Payable	3,480	18,421	1,995
Change in Other Net Operating Assets	-7,766	-12,044	-3,133
Operating Cash Flow	19,674	10,593	17,950
Operating Cash Flow Growth	-	-40.99%	-
Capital Expenditures	-31,882	-28,900	-9,400
Cash Acquisitions	62,147	62,147	-
Sale (Purchase) of Intangibles	-823.97	-963.4	-
Investment in Securities	-20,315	-300	-14,475
Other Investing Activities	0	0	-
Investing Cash Flow	8,785	31,643	-28,853
Short-Term Debt Issued	-	22,550	-
Long-Term Debt Issued	-	8,000	-
Total Debt Issued	84,947	30,550	22,950
Short-Term Debt Repaid	-	-53,876	-
Long-Term Debt Repaid	-	-2,771	-
Total Debt Repaid	-97,800	-56,647	-8,789
Net Debt Issued (Repaid)	-12,853	-26,097	14,161
Issuance of Common Stock	0.13	18.4	2,492
Repurchase of Common Stock	-	-	-8,734
Financing Cash Flow	-12,853	-26,079	7,919
Foreign Exchange Rate Adjustments	1,391	1,397	-91.21
Miscellaneous Cash Flow Adjustments	-	-	0
Net Cash Flow	16,998	17,554	-3,075
Free Cash Flow	-12,208	-18,308	8,550
Free Cash Flow Margin	-3.22%	-5.51%	4.85%
Free Cash Flow Per Share	-393.87	-611.37	1548.73
Cash Interest Paid	6,384	6,111	3,648
Cash Income Tax Paid	-	-1,386	50.47
Levered Free Cash Flow	-	-27,929	-
Unlevered Free Cash Flow	-	-23,765	-
Change in Net Working Capital	-	12,690	-

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