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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-959.66	-1,175	-2,518	-2,583	797.78	2,852
Depreciation & Amortization	26.97	27.98	28.58	9.85	11.47	11.86
Loss (Gain) From Sale of Assets	-2.02	-2.02	-	-	-0.01	-
Loss (Gain) From Sale of Investments	908.97	1,118	2,230	2,442	-1,015	-3,063
Stock-Based Compensation	5.41	6.73	11.68	28	10.56	1.16
Other Operating Activities	-115.25	-121.27	115.34	-83.35	-22.3	80.66
Change in Accounts Receivable	-	-	0.24	1.87	-0.18	0.17
Change in Accounts Payable	-	-18.91	18.91	-	-25.51	-21.17
Change in Other Net Operating Assets	-2.73	-1.42	-2.39	-10.54	-1.35	-81.17
Operating Cash Flow	-225.3	-264.06	1,139	-2,568	473.09	-300.42
Capital Expenditures	-0	-0.19	-14.24	-19.11	-1.46	-
Sale of Property, Plant & Equipment	-	-	-	-	0.03	-
Sale (Purchase) of Intangibles	-0.55	-0.55	-0.52	-0.37	-0.59	-
Investment in Securities	2,900	2,900	-3,100	-	4.5	114.84
Other Investing Activities	-0.02	-0.02	-2.14	-7.12	-	-
Investing Cash Flow	2,904	2,902	-3,117	-26.6	2.48	114.84
Long-Term Debt Repaid	-	-23.9	-16.43	-3.67	-9.87	-8.62
Net Debt Issued (Repaid)	-24.08	-23.9	-16.43	-3.67	-9.87	-8.62
Issuance of Common Stock	11.68	15.83	17.45	4,494	-	-
Common Dividends Paid	-	-	-	-127	-150	-
Other Financing Activities	-	-	-	-	-	-8.19
Financing Cash Flow	-12.4	-8.07	1.02	4,363	-159.87	-16.8
Net Cash Flow	2,666	2,630	-1,977	1,769	315.71	-202.38
Free Cash Flow	-225.3	-264.25	1,125	-2,587	471.63	-300.42
Free Cash Flow Margin	-	-	-	-	46.44%	-9.81%
Free Cash Flow Per Share	-0.26	-0.31	1.32	-3.32	0.61	-0.37
Cash Interest Paid	3.09	3.09	3.77	0.01	0.25	0.55
Cash Income Tax Paid	125.25	125.25	0.95	82.85	105.64	28.31
Levered Free Cash Flow	-719.26	-876.66	-1,351	-1,701	534.4	1,963
Unlevered Free Cash Flow	-717.45	-874.73	-1,348	-1,701	534.56	1,963
Change in Working Capital	-89.72	-118.46	1,272	-2,380	690.8	-182.28

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