Bora Pharmaceuticals Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	3,081	3,939	3,030	1,392	749.74	578.43
Depreciation & Amortization	1,082	968.8	563.53	285.23	185.31	139.8
Other Amortization	64.76	57.53	42.76	39.95	24.85	1.23
Loss (Gain) From Sale of Assets	-17.02	27.99	5	3.38	2.22	0
Asset Writedown & Restructuring Costs	151.63	-	-	-	-	-
Loss (Gain) From Sale of Investments	-2,522	-11.56	1,044	47.79	-0.78	0.9
Loss (Gain) on Equity Investments	305.9	0.04	-	-	-	-
Stock-Based Compensation	91.57	135.98	102.81	31.83	15.77	28.71
Other Operating Activities	1,694	-1,274	317.17	205.67	309.69	-372.97
Change in Accounts Receivable	1,590	-1,372	2,157	-1,509	-282.39	-217.99
Change in Inventory	1,811	-341.82	-124.5	99.39	172.37	-190.93
Change in Accounts Payable	-78.64	-663.52	-90.88	107.17	9.81	162.89
Change in Unearned Revenue	105.14	19.31	134.72	-11.77	16.36	-1.55
Change in Other Net Operating Assets	-2,851	-505.36	-2,569	1,318	33.68	49.26
Operating Cash Flow	3,032	980.81	4,614	2,010	1,237	177.79
Operating Cash Flow Growth	27.43%	-78.74%	129.53%	62.54%	595.56%	-23.29%
Capital Expenditures	-942.05	-528.1	-297.71	-194.81	-163.48	-149.23
Sale of Property, Plant & Equipment	18.89	12.59	3.37	37.95	0.08	0.14
Cash Acquisitions	-1,331	-10,265	-999.99	-4,514	-3.83	-1,383
Divestitures	-1,004	-	-	24	-	-
Sale (Purchase) of Intangibles	-25.57	-158.95	-1,132	-5.41	-200.1	-2.86
Investment in Securities	-908.41	422.21	-41.7	323.98	-	67.35
Other Investing Activities	441.69	-163.23	10.92	47.49	141.48	-70.56
Investing Cash Flow	-3,751	-10,680	-2,458	-4,281	-225.85	-1,538
Short-Term Debt Issued	-	1,824	-	772.33	-	992.65
Long-Term Debt Issued	-	15,021	4,804	5,554	100	540.62
Total Debt Issued	2,224	16,844	4,804	6,327	100	1,533
Short-Term Debt Repaid	-	-	-1,398	-	-572.17	-
Long-Term Debt Repaid	-	-2,910	-5,176	-1,916	-172.03	-124.58
Total Debt Repaid	-1,165	-2,910	-6,574	-1,916	-744.2	-124.58
Net Debt Issued (Repaid)	1,059	13,934	-1,769	4,411	-644.2	1,409
Issuance of Common Stock	148.06	94.89	33.94	3.9	66.91	271.11
Repurchase of Common Stock	-63.05	-389.13	-	-53.09	-	-
Common Dividends Paid	-1,449	-1,233	-619.13	-238.8	-109.77	-83.25
Other Financing Activities	-334.67	-336.63	-85.72	471.9	-54.34	-18.99
Financing Cash Flow	-639.97	12,071	-2,440	4,595	-741.4	1,578
Foreign Exchange Rate Adjustments	-460.42	404.86	56.13	46.89	-28.63	0.03
Net Cash Flow	-1,820	2,776	-228.03	2,371	240.76	217.31
Free Cash Flow	2,090	452.71	4,316	1,815	1,073	28.56
Free Cash Flow Growth	5.71%	-89.51%	137.76%	69.15%	3657.55%	-
Free Cash Flow Margin	9.90%	2.35%	30.39%	17.30%	21.90%	1.59%
Free Cash Flow Per Share	15.42	3.37	34.74	15.33	9.19	0.25
Cash Interest Paid	-	382.69	156.01	105.04	54.12	18.99
Cash Income Tax Paid	1,057	1,057	896.47	367.75	18.16	24.05
Levered Free Cash Flow	2,848	-4,970	3,148	1,037	625.48	-467.98
Unlevered Free Cash Flow	3,151	-4,670	3,255	1,105	658.99	-454.25
Change in Working Capital	576.96	-2,863	-491.94	4.31	-50.16	-198.31

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