Vigonvita Life Sciences Cash Flow Statement

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-211.4	12.09
Depreciation & Amortization	32.85	16.82
Other Amortization	0.77	0.02
Loss (Gain) From Sale of Assets	0.04	-
Loss (Gain) From Sale of Investments	-0.22	-
Stock-Based Compensation	14.75	14.75
Provision & Write-off of Bad Debts	2.79	2.4
Other Operating Activities	9.84	1.29
Change in Accounts Receivable	25.85	-28.05
Change in Inventory	-0.08	-2.11
Change in Accounts Payable	8.7	16.7
Change in Unearned Revenue	-1.41	5.53
Change in Other Net Operating Assets	8.68	-8.77
Operating Cash Flow	-108.85	30.67
Capital Expenditures	-77.68	-86.72
Sale (Purchase) of Intangibles	-10.47	-26.13
Investment in Securities	0.22	-
Other Investing Activities	-0.48	-48.02
Investing Cash Flow	-88.41	-160.87
Long-Term Debt Issued	263.18	172.35
Long-Term Debt Repaid	-178.86	-84.05
Net Debt Issued (Repaid)	84.32	88.3
Issuance of Common Stock	160	-
Other Financing Activities	-22.14	-11.8
Financing Cash Flow	222.18	76.5
Foreign Exchange Rate Adjustments	0.24	0.25
Net Cash Flow	25.16	-53.46
Free Cash Flow	-186.53	-56.05
Free Cash Flow Margin	-1576.46%	-28.07%
Free Cash Flow Per Share	-1.28	-0.39
Cash Interest Paid	14.79	11.8
Levered Free Cash Flow	-130.2	-
Unlevered Free Cash Flow	-120.1	-
Change in Working Capital	41.74	-16.7

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