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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-29.99	-23.37	-23.27	-108.17	-98.45	-90.96
Depreciation & Amortization	-	-	0.12	0	0.09	-
Other Operating Activities	14.21	7.22	9.34	80.81	82.65	65.86
Change in Inventory	-0.02	0	0.02	-0	0.08	17.21
Change in Accounts Payable	-35.04	-35.04	-4.19	3.47	0.1	1.21
Change in Other Net Operating Assets	-0.07	0.08	-0.15	10.77	0.3	-6.46
Operating Cash Flow	-50.9	-51.11	-18.12	-13.12	-15.23	-13.13
Other Investing Activities	-0.34	-0.29	-0.46	-0.76	-0.33	-4.92
Investing Cash Flow	-0.34	-0.29	-0.46	-0.76	-0.33	-4.92
Short-Term Debt Issued	-	51.48	16.2	16.46	15.06	18.73
Total Debt Issued	48.63	51.48	16.2	16.46	15.06	18.73
Net Debt Issued (Repaid)	48.63	51.48	16.2	16.46	15.06	18.73
Financing Cash Flow	48.63	51.48	16.2	16.46	15.06	18.73
Net Cash Flow	-2.6	0.08	-2.38	2.58	-0.5	0.68
Free Cash Flow	-50.9	-51.11	-18.12	-13.12	-15.23	-13.13
Cash Interest Paid	-	-	0.39	2.38	2.36	5.78
Levered Free Cash Flow	-757.35	-763.15	-6.49	22.76	28.46	30.45
Unlevered Free Cash Flow	-752.83	-759.89	-3.22	75.25	75.05	72.03
Change in Working Capital	-35.12	-34.96	-4.31	14.24	0.48	11.97

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