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 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Net Income	-2,060	-2,583	797.78	2,852	6,090	-370.87
Depreciation & Amortization	18.3	9.85	11.47	11.86	12.02	10.56
Loss (Gain) From Sale of Assets	-	-	-0.01	-	-	-
Loss (Gain) From Sale of Investments	1,905	2,442	-1,015	-3,063	-6,499	306.74
Stock-Based Compensation	26.97	28	10.56	1.16	-	-
Other Operating Activities	3.05	-83.35	-22.3	80.66	1.7	-0.01
Change in Accounts Receivable	-0.19	1.87	-0.18	0.17	7.96	-1.86
Change in Accounts Payable	-9.42	-5.39	-25.51	-21.17	95.66	-1.74
Change in Other Net Operating Assets	0.55	-5.15	-1.35	-81.17	1.61	3.24
Operating Cash Flow	-4,389	-2,568	473.09	-300.42	-290.33	-53.94
Capital Expenditures	-31.49	-19.11	-1.46	-	-	-1.25
Sale of Property, Plant & Equipment	-	-	0.03	-	-	-
Sale (Purchase) of Intangibles	-0.37	-0.37	-0.59	-	-	-0.23
Investment in Securities	-	-	4.5	114.84	-87.99	75.6
Other Investing Activities	-9.26	-7.12	-	-	-	-
Investing Cash Flow	-41.12	-26.6	2.48	114.84	-87.99	74.12
Long-Term Debt Repaid	-	-3.67	-9.87	-8.62	-9.32	-9.1
Net Debt Issued (Repaid)	-4.74	-3.67	-9.87	-8.62	-9.32	-9.1
Issuance of Common Stock	4,500	4,494	-	-	-	-
Common Dividends Paid	-127	-127	-150	-	-	-
Other Financing Activities	-	-	-	-8.19	-	-
Financing Cash Flow	4,369	4,363	-159.87	-16.8	-9.32	-9.1
Net Cash Flow	-61.7	1,769	315.71	-202.38	-387.63	11.08
Free Cash Flow	-4,421	-2,587	471.63	-300.42	-290.33	-55.19
Free Cash Flow Margin	-	-	46.44%	-9.81%	-4.47%	-
Free Cash Flow Per Share	-5.33	-3.32	0.61	-0.31	-0.42	-0.08
Cash Interest Paid	1.93	0.01	0.25	0.55	0.66	0.69
Cash Income Tax Paid	-	82.85	105.64	28.31	0.14	0.12
Levered Free Cash Flow	-1,421	-1,701	534.4	1,963	3,931	-
Unlevered Free Cash Flow	-1,419	-1,701	534.56	1,963	3,931	-
Change in Net Working Capital	134.03	95.63	49.33	-82.91	-108.76	-

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