Diamond Biofund 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	-1,926	-2,518	-2,583	797.78	2,852	6,090
Depreciation & Amortization	28.93	28.58	9.85	11.47	11.86	12.02
Loss (Gain) From Sale of Assets	-2.02	-	-	-0.01	-	-
Loss (Gain) From Sale of Investments	1,745	2,230	2,442	-1,015	-3,063	-6,499
Stock-Based Compensation	7.9	11.68	28	10.56	1.16	-
Other Operating Activities	-5.58	115.34	-83.35	-22.3	80.66	1.7
Change in Accounts Receivable	0.46	-	1.87	-0.18	0.17	7.96
Change in Accounts Payable	25.64	18.91	-	-25.51	-21.17	95.66
Change in Other Net Operating Assets	-35.4	-2.15	-10.54	-1.35	-81.17	1.61
Operating Cash Flow	3,008	1,139	-2,568	473.09	-300.42	-290.33
Capital Expenditures	-0.42	-14.24	-19.11	-1.46	-	-
Sale of Property, Plant & Equipment	-	-	-	0.03	-	-
Sale (Purchase) of Intangibles	-0.7	-0.52	-0.37	-0.59	-	-
Investment in Securities	-199.96	-3,100	-	4.5	114.84	-87.99
Other Investing Activities	-0.02	-2.14	-7.12	-	-	-
Investing Cash Flow	-199.21	-3,117	-26.6	2.48	114.84	-87.99
Long-Term Debt Repaid	-	-16.43	-3.67	-9.87	-8.62	-9.32
Net Debt Issued (Repaid)	-23.72	-16.43	-3.67	-9.87	-8.62	-9.32
Issuance of Common Stock	17.23	17.45	4,494	-	-	-
Common Dividends Paid	-	-	-127	-150	-	-
Other Financing Activities	-15	-	-	-	-8.19	-
Financing Cash Flow	-21.49	1.02	4,363	-159.87	-16.8	-9.32
Net Cash Flow	2,788	-1,977	1,769	315.71	-202.38	-387.63
Free Cash Flow	3,008	1,125	-2,587	471.63	-300.42	-290.33
Free Cash Flow Margin	-	-	-	46.44%	-9.81%	-4.47%
Free Cash Flow Per Share	3.53	1.32	-3.32	0.61	-0.37	-0.42
Cash Interest Paid	3.3	3.77	0.01	0.25	0.55	0.66
Cash Income Tax Paid	125.08	0.95	82.85	105.64	28.31	0.14
Levered Free Cash Flow	-1,121	-1,344	-1,701	534.4	1,963	3,931
Unlevered Free Cash Flow	-1,119	-1,342	-1,701	534.56	1,963	3,931
Change in Working Capital	3,160	1,272	-2,380	690.8	-182.28	105.23

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.