Pell Bio-Med Technology 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-356.15	-389.42	-398.76	-230.13	-188.96
Depreciation & Amortization	46.73	46.28	45.4	30.38	29.28
Other Amortization	0.32	0.6	0.22	0.66	0.88
Loss (Gain) From Sale of Assets	-	0.14	0.13	-	0.2
Loss (Gain) From Sale of Investments	-4.51	0.62	-	-	-
Loss (Gain) on Equity Investments	-0.03	-0.11	-0.11	0	-0.01
Stock-Based Compensation	25.67	58.97	143.06	46.68	24.96
Provision & Write-off of Bad Debts	-	-	-	0.07	-
Other Operating Activities	-11.71	-6.8	-2.98	-1.15	-
Change in Accounts Receivable	-0.08	3.85	-1.56	-1.62	-3.39
Change in Inventory	-1.13	-2.42	0.82	-0.34	7.15
Change in Accounts Payable	-3.48	-2.53	1.42	2.42	-5.07
Change in Unearned Revenue	-	-	-	-0.75	-
Change in Other Net Operating Assets	16.81	30.69	32.37	-7.2	27.13
Operating Cash Flow	-287.56	-260.12	-179.99	-160.98	-107.84
Capital Expenditures	-340.38	-263.79	-16.49	-6.5	-14.48
Sale of Property, Plant & Equipment	-	1	3.49	-	0.05
Sale (Purchase) of Intangibles	-0.26	-0.19	-	-2	-
Investment in Securities	599.26	228.72	-402.15	-536	100
Other Investing Activities	-60.4	-61.25	-4.49	-6.46	-1.67
Investing Cash Flow	198.22	-95.51	-419.63	-550.96	83.9
Short-Term Debt Issued	-	200	-	5	-
Total Debt Issued	200	200	-	5	-
Short-Term Debt Repaid	-	-	-5	-	-
Long-Term Debt Repaid	-	-25.65	-25.07	-10.76	-10.26
Total Debt Repaid	-27.06	-25.65	-30.07	-10.76	-10.26
Net Debt Issued (Repaid)	172.94	174.35	-30.07	-5.76	-10.26
Issuance of Common Stock	18.04	331.17	625.77	759.34	5.02
Repurchase of Common Stock	-	-	-0.8	-	-
Other Financing Activities	31.34	109.8	-	14.99	-
Financing Cash Flow	222.32	615.32	594.89	768.56	-5.23
Net Cash Flow	132.98	259.69	-4.73	56.62	-29.17
Free Cash Flow	-627.95	-523.91	-196.48	-167.48	-122.32
Free Cash Flow Margin	-2289.10%	-2668.77%	-1089.53%	-976.14%	-875.12%
Free Cash Flow Per Share	-10.78	-9.18	-4.25	-4.27	-3.68
Cash Interest Paid	4.05	2.26	2.56	1.36	1.52
Cash Income Tax Paid	0.94	1.2	0.5	0	-
Levered Free Cash Flow	-720.69	-388.73	-53.62	-86.4	-
Unlevered Free Cash Flow	-718.16	-387.32	-52.02	-85.55	-
Change in Working Capital	12.12	29.6	33.05	-7.49	25.81

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