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Capital expenditure formula

= Sales increase/decrease × ( Proportion of tangible assets + Proporti
on of intangible assets )

= Increase/decrease in sales ×(2018 eBay Korea tangible assets ratio

0.0351+ Intangible assets
Specific gravity 0.0172)

= Sales increase/decrease × (2018 eBay Korea tangible and intangible

asset proportion 0.0523) (3-1)
At this time , the annual capital expenditure after product launch can be

calculated as follows:

average annu
division 2nd year 3rd year 4th year Year 6th year al
( 2022 ) ( 2023 ) ( 2024 ) 5 ( 2025 ) ( 2026 ) growth rate

take 5,291 40,854 100,270 160,196 242,540 160.2%

increase/decrease 5,291 35,566 59,413 59,926 82,344 98.6%

Share of 0.0253 0.0253 0.0253 0.0253 0.0253 -

capital expenditure 134 900 1,503 1,516 2,083 98.6%

Therefore, Giga Korea Co., Ltd.'s capital expenditure will increase by 98.6% on average

per year from KRW 13.4 billion in 2022.

It is expected to grow to 208.3 billion won in 2026 , five years later .
Seventh , depreciation costs after product launch are calculated annually for capital expe

nditures. 20% each

distributed .

1st year cash flow = 300/5 = 60 ( depreciation cost before product launch )
Cash flow for year 2 = 300/5 + 134/5 = 87

Cash flow for year 3 = 300/5 + 134/5 + 900/5 = 267

Cash flow for the 4th year = 300/5 + 134/5 + 900/5 + 1,503/5 = 567
Cash flow for the 5th year = 300/5 + 134/5 + 900/5 + 1,503/5 + 1,516/5 = 871

Cash flow for the 6th year = 134/5 + 900/5 + 1,503/5 + 1,516/5 + 2,083/5

= 1,227 (3-2)
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