Beam Therapeutics Cash Flow Statement

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-79.99	-376.74	-132.53	-289.09	-370.64
Depreciation & Amortization	22.29	21.93	20.01	14.15	7.45
Asset Writedown & Restructuring Costs	14.51	-	-	-	154.95
Loss (Gain) From Sale of Investments	-274.65	-8.67	-11.15	-29.61	-17.77
Loss (Gain) on Equity Investments	-	-	-	25.5	-
Stock-Based Compensation	94.24	120.66	98.65	84.32	43.57
Other Operating Activities	9.51	5.8	-7.72	-34.37	4.91
Change in Accounts Receivable	-	-	-	300	-300
Change in Accounts Payable	6.04	1.81	-7.58	2.37	0.82
Change in Unearned Revenue	-135.42	-36.52	-159.56	-35.92	348.16
Change in Other Net Operating Assets	-1.64	-75.51	50.68	-14.83	62.28
Operating Cash Flow	-345.1	-347.25	-149.2	22.53	-66.27
Capital Expenditures	-14.95	-8.95	-33.73	-48.95	-46.81
Cash Acquisitions	-0.08	-	-	-	0.62
Investment in Securities	-106.41	193.95	105.57	-412.39	-247.95
Investing Cash Flow	-121.44	185.01	71.84	-461.34	-294.14
Long-Term Debt Repaid	-	-0.49	-2.25	-2.29	-2.12
Net Debt Issued (Repaid)	-	-0.49	-2.25	-2.29	-2.12
Issuance of Common Stock	478.05	8.22	278.7	114.07	767.08
Other Financing Activities	-	-	-	-0.19	-8.82
Financing Cash Flow	478.05	7.74	276.45	111.59	756.14
Net Cash Flow	11.51	-154.5	199.09	-327.22	395.73
Free Cash Flow	-360.05	-356.19	-182.93	-26.42	-113.08
Free Cash Flow Margin	-257.65%	-560.77%	-48.43%	-43.38%	-218.11%
Free Cash Flow Per Share	-3.64	-4.33	-2.37	-0.38	-1.76
Cash Interest Paid	-	0.03	0.16	0.38	0.57
Levered Free Cash Flow	-220.31	-156.52	-50.36	138.32	-335.34
Unlevered Free Cash Flow	-220.31	-156.52	-50.36	138.32	-335.34
Change in Working Capital	-131.02	-110.22	-116.46	251.63	111.25

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