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	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
Net Income	-373.72	-389.42	-398.76	-230.13	-188.96
Depreciation & Amortization	47.22	46.28	45.4	30.38	29.28
Other Amortization	0.19	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	-4.61	0.62	-	-	-
Loss (Gain) on Equity Investments	0.03	-0.11	-0.11	0	-0.01
Stock-Based Compensation	13.45	58.97	143.06	46.68	24.96
Provision & Write-off of Bad Debts	-	-	-	0.07	-
Other Operating Activities	-15.98	-6.8	-2.98	-1.15	-
Change in Accounts Receivable	-2.91	3.85	-1.56	-1.62	-3.39
Change in Inventory	0.03	-2.42	0.82	-0.34	7.15
Change in Accounts Payable	1.3	-2.53	1.42	2.42	-5.07
Change in Unearned Revenue	-	-	-	-0.75	-
Change in Other Net Operating Assets	66.36	30.69	32.37	-7.2	27.13
Operating Cash Flow	-268.64	-260.12	-179.99	-160.98	-107.84
Capital Expenditures	-303.12	-263.79	-16.49	-6.5	-14.48
Sale of Property, Plant & Equipment	-	1	3.49	-	0.05
Sale (Purchase) of Intangibles	-0.41	-0.19	-	-2	-
Investment in Securities	-56.74	228.72	-402.15	-536	100
Other Investing Activities	-22.42	-61.25	-4.49	-6.46	-1.67
Investing Cash Flow	-382.69	-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	-127.45	-25.65	-30.07	-10.76	-10.26
Net Debt Issued (Repaid)	72.55	174.35	-30.07	-5.76	-10.26
Issuance of Common Stock	19.1	331.17	625.77	759.34	5.02
Repurchase of Common Stock	-	-	-0.8	-	-
Other Financing Activities	212.64	109.8	-	14.99	-
Financing Cash Flow	304.29	615.32	594.89	768.56	-5.23
Net Cash Flow	-347.03	259.69	-4.73	56.62	-29.17
Free Cash Flow	-571.76	-523.91	-196.48	-167.48	-122.32
Free Cash Flow Margin	-1906.30%	-2668.77%	-1089.53%	-976.14%	-875.12%
Free Cash Flow Per Share	-9.76	-9.18	-4.25	-4.27	-3.68
Cash Interest Paid	4.93	2.26	2.56	1.36	1.52
Cash Income Tax Paid	0.72	1.2	0.5	0	-
Levered Free Cash Flow	-631.3	-388.73	-53.62	-86.4	-
Unlevered Free Cash Flow	-628.22	-387.32	-52.02	-85.55	-
Change in Working Capital	64.77	29.6	33.05	-7.49	25.81

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