Niagen Bioscience Cash Flow Statement

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	20.43	8.55	-4.94	-16.54	-27.13	-19.93
Depreciation & Amortization	1.45	1.48	1.71	1.88	1.63	1.51
Loss (Gain) From Sale of Assets	0	-0.02	-0.01	0.01	-	-
Asset Writedown & Restructuring Costs	-	-	0	-	-	0.4
Stock-Based Compensation	5.07	3.66	4.75	5.74	6.2	6.94
Provision & Write-off of Bad Debts	-2.56	-1.26	0.96	0.06	0.05	0.04
Other Operating Activities	-3.47	-3.44	0.08	0.07	0.11	0.09
Change in Accounts Receivable	1.15	-1.28	2.26	-3.32	-2.58	-0.56
Change in Inventory	-8.25	5.33	0.15	-1.08	-1.92	-0.15
Change in Accounts Payable	6.48	-1.07	0.55	-0.74	0.98	-0.18
Change in Unearned Revenue	0.2	-0.32	-0.61	-0.4	-0.21	0.67
Change in Other Net Operating Assets	0.9	0.46	2.21	-0.78	-1.28	0.56
Operating Cash Flow	21.41	12.11	7.12	-15.1	-24.16	-10.6
Operating Cash Flow Growth	412.77%	70.14%	-	-	-	-
Capital Expenditures	-0.26	-0.16	-0.15	-0.33	-0.41	-0.12
Sale of Property, Plant & Equipment	-	0.02	0.01	-	-	-
Sale (Purchase) of Intangibles	-	-	-	-	-	-0.02
Other Investing Activities	-	-	-	-	-	-0.02
Investing Cash Flow	-0.26	-0.14	-0.14	-0.33	-0.41	-0.17
Long-Term Debt Repaid	-	-0.01	-0.02	-0.02	-0.03	-0.27
Net Debt Issued (Repaid)	-0.01	-0.01	-0.02	-0.02	-0.03	-0.27
Issuance of Common Stock	10.81	5.43	-	7.75	36.24	8.97
Other Financing Activities	-0.05	-0.05	-0.08	-0.08	-0.11	-0.05
Financing Cash Flow	10.74	5.37	-0.09	7.65	36.09	8.65
Net Cash Flow	31.89	17.34	6.88	-7.78	11.52	-2.12
Free Cash Flow	21.15	11.95	6.97	-15.43	-24.57	-10.72
Free Cash Flow Growth	420.89%	71.42%	-	-	-	-
Free Cash Flow Margin	16.96%	11.99%	8.34%	-21.42%	-36.43%	-18.10%
Free Cash Flow Per Share	0.25	0.15	0.09	-0.22	-0.37	-0.18
Cash Interest Paid	0	0	0	0	0	0.01
Levered Free Cash Flow	13.79	9.61	9.47	-9.64	-13.5	-3.32
Unlevered Free Cash Flow	13.79	9.61	9.47	-9.64	-13.46	-3.27
Change in Working Capital	0.48	3.13	4.56	-6.32	-5.01	0.35

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