Cipher Pharmaceuticals Inc. (CPHRF)

Cipher Pharmaceuticals Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	12.14	11.55	20.38	26.64	7.76	4.55
Depreciation & Amortization	7.07	4.02	1.23	0.99	0.7	1.21
Other Amortization	0.14	0.06	-	-	-	-
Loss (Gain) From Sale of Assets	-	-	-	-	0.76	-
Asset Writedown & Restructuring Costs	-	-	-	-	-	5.28
Stock-Based Compensation	1.35	1.07	1.19	0.4	0.14	0.12
Other Operating Activities	-6.7	-6.1	-3.53	-14.27	-0.22	-1.18
Change in Accounts Receivable	-8.09	-8.77	1.71	-0.14	2.56	-0.34
Change in Inventory	3.73	3.6	-0.83	-0.5	-0.76	0.15
Change in Accounts Payable	0.58	1.28	0.53	-1.45	-1.23	0.28
Change in Unearned Revenue	12.03	12.79	0.27	-0.19	0.14	0.2
Change in Income Taxes	0.01	0.05	-4.97	-0.85	3.59	1.53
Change in Other Net Operating Assets	-1.11	0.01	0.01	0.1	0.37	-0.1
Operating Cash Flow	21.13	19.55	16	10.73	13.81	11.69
Operating Cash Flow Growth	23.93%	22.17%	49.18%	-22.36%	18.17%	47.40%
Capital Expenditures	-80.03	-80.04	-0.14	-0.08	-	-0.01
Sale (Purchase) of Intangibles	-	-	-	-	-	-0.75
Investing Cash Flow	-80.03	-80.04	-0.14	-0.08	-	-0.76
Long-Term Debt Issued	-	40	-	-	-	-
Long-Term Debt Repaid	-	-0.23	-0.11	-0.06	-0.83	-7.93
Net Debt Issued (Repaid)	24.67	39.77	-0.11	-0.06	-0.83	-7.93
Issuance of Common Stock	0.07	0.15	0.43	0.13	0.08	0.04
Repurchase of Common Stock	-2.14	-0.18	-5.56	-1.99	-1.72	-0.08
Other Financing Activities	-0.45	-0.45	-	-	-	-0.16
Financing Cash Flow	22.15	39.3	-5.24	-1.91	-2.47	-8.13
Foreign Exchange Rate Adjustments	0.11	-0.79	0.38	-0.44	0.06	-0
Net Cash Flow	-36.65	-21.99	10.99	8.29	11.41	2.8
Free Cash Flow	-58.9	-60.5	15.86	10.64	13.81	11.68
Free Cash Flow Growth	-	-	48.96%	-22.95%	18.27%	63.70%
Free Cash Flow Margin	-123.76%	-181.33%	74.92%	51.48%	62.95%	54.06%
Free Cash Flow Per Share	-2.26	-2.40	0.62	0.41	0.52	0.43
Cash Interest Paid	-	-	-	-	-	0.16
Levered Free Cash Flow	-66.02	-67.76	5.48	4.7	13.62	8.78
Unlevered Free Cash Flow	-65.13	-67.82	5.48	4.7	13.67	8.98
Change in Working Capital	7.14	8.95	-3.28	-3.03	4.68	1.72

Updated Mar 18, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.