Hybrid Power Solutions Inc. (HPSIF)

Theseus Pharmaceuticals Cash Flow Statement

Financials in millions CAD. Fiscal year is June - May.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb 28, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Net Income	-3.92	-6.51	-2.85	-0.88	-0.24
Depreciation & Amortization	0.07	0.07	0.07	0.05	0.03
Loss (Gain) From Sale of Assets	-	-	-0.02	-	-
Stock-Based Compensation	0.44	2.02	0.23	-	-
Provision & Write-off of Bad Debts	0.08	0.12	0.05	0.02	0.03
Other Operating Activities	0.2	0.38	0.27	0.02	-0.01
Change in Accounts Receivable	0.05	-0.26	-0.38	-0.06	-0.11
Change in Inventory	0.25	-0.35	-0.86	-0.08	0.09
Change in Accounts Payable	0.46	0.06	1	0.37	0.1
Change in Unearned Revenue	0.09	0.03	-0.47	0.57	0.07
Change in Other Net Operating Assets	0.63	-0.15	-0.02	-0.1	-0.12
Operating Cash Flow	-1.66	-4.58	-2.99	-0.09	-0.15
Capital Expenditures	-0	-0.01	-0.38	-0.12	-0
Sale of Property, Plant & Equipment	-	-	0.04	-	-
Other Investing Activities	0.07	0.07	-	-	-
Investing Cash Flow	0.07	0.07	-0.34	-0.12	-0
Short-Term Debt Issued	-	0.51	1.73	0.09	0.06
Long-Term Debt Issued	-	0.19	0.59	0.6	0.22
Total Debt Issued	0.06	0.7	2.32	0.69	0.28
Short-Term Debt Repaid	-	-	-0.02	-	-
Long-Term Debt Repaid	-	-0.26	-0.49	-0.37	-0.17
Total Debt Repaid	-0.13	-0.26	-0.51	-0.37	-0.17
Net Debt Issued (Repaid)	-0.07	0.45	1.81	0.32	0.11
Issuance of Common Stock	0.93	5.3	1.53	-	-
Other Financing Activities	-0.13	-0.9	-0.12	-	-
Financing Cash Flow	0.73	4.85	3.22	0.32	0.11
Net Cash Flow	-0.85	0.34	-0.1	0.11	-0.05
Free Cash Flow	-1.66	-4.58	-3.36	-0.21	-0.16
Free Cash Flow Margin	-49.30%	-187.96%	-101.88%	-11.55%	-23.61%
Free Cash Flow Per Share	-0.03	-0.09	-0.12	-0.01	-0.01
Cash Interest Paid	0.11	0.15	0.05	0.06	0.01
Cash Income Tax Paid	-	-	-	-	0
Levered Free Cash Flow	-0.6	-2.84	-2.61	0.02	-
Unlevered Free Cash Flow	-0.46	-2.55	-2.39	0.07	-
Change in Net Working Capital	-1.29	0.83	0.6	-0.71	-

Updated Jan 29, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.