United Paragon Mining Corporation (PSE: UPM)

United Paragon Mining Cash Flow Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net Income	-117.31	-108.17	-98.45	-90.96	-57.88	-46.85
Depreciation & Amortization	-	0	0.09	-	-	0.17
Other Operating Activities	88.94	80.81	82.65	65.86	53.19	43.3
Change in Inventory	-0.04	-0	0.08	17.21	0.04	-0.03
Change in Accounts Payable	3.47	3.47	0.1	1.21	-0.54	-0.04
Change in Other Net Operating Assets	8.42	10.77	0.3	-6.46	2.85	-0.31
Operating Cash Flow	-16.52	-13.12	-15.23	-13.13	-2.34	-3.76
Other Investing Activities	-0.92	-0.76	-0.33	-4.92	-13.42	-8.82
Investing Cash Flow	-0.92	-0.76	-0.33	-4.92	-13.42	-8.82
Short-Term Debt Issued	-	16.46	15.06	18.73	14.99	12.9
Total Debt Issued	17.46	16.46	15.06	18.73	14.99	12.9
Net Debt Issued (Repaid)	17.46	16.46	15.06	18.73	14.99	12.9
Financing Cash Flow	17.46	16.46	15.06	18.73	14.99	12.9
Net Cash Flow	0.02	2.58	-0.5	0.68	-0.77	0.32
Free Cash Flow	-16.52	-13.12	-15.23	-13.13	-2.34	-3.76
Free Cash Flow Per Share	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00
Cash Interest Paid	2.38	2.38	2.36	5.78	1.32	1.2
Cash Income Tax Paid	0.01	-	-	-	-	0
Levered Free Cash Flow	22.44	22.55	28.46	30.45	20.51	11.77
Unlevered Free Cash Flow	80.64	75.04	75.05	72.03	57.67	42.14
Change in Net Working Capital	-89.69	-83.96	-83.03	-84.22	-58.31	-43.24

Source: S&P Capital IQ. Standard template. Financial Sources.