Daiken Biomedical 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
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
Net Income	337.22	337.87	106.58	160.35	90.17
Depreciation & Amortization	7.22	6.95	4.21	0.92	0.1
Provision & Write-off of Bad Debts	0.01	0.02	0.88	0	0
Other Operating Activities	49.91	46.42	-23.94	2.25	19.36
Change in Accounts Receivable	-27.88	-42.84	-26.19	-14.65	-2.51
Change in Inventory	-146.77	-170.3	16.95	-84.29	-121.33
Change in Accounts Payable	23.22	78.09	25.36	15.6	34.09
Change in Unearned Revenue	3.23	2.93	-22.97	8.77	5.57
Change in Other Net Operating Assets	53.58	13.45	-29.12	16.24	16.12
Operating Cash Flow	299.74	272.59	51.75	105.21	41.58
Operating Cash Flow Growth	243.79%	426.73%	-50.81%	153.01%	-
Capital Expenditures	-0.39	-0.39	-1.25	-	-
Sale (Purchase) of Intangibles	-3.78	-3.4	-1.97	-	-0.05
Investment in Securities	-	-3,026	92.12	-61.41	-
Other Investing Activities	-22.06	-5.68	-4.8	-0.56	-31.9
Investing Cash Flow	-26.23	-3,035	84.09	-61.96	-31.95
Short-Term Debt Issued	-	120	470	183.83	33
Long-Term Debt Issued	-	-	-	65	127.36
Total Debt Issued	120	120	470	248.83	160.36
Short-Term Debt Repaid	-	-20	-628	-58.83	-
Long-Term Debt Repaid	-	-3.25	-121.24	-49.42	-24.36
Total Debt Repaid	-23.2	-23.25	-749.24	-108.26	-24.36
Net Debt Issued (Repaid)	96.8	96.75	-279.24	140.58	136
Issuance of Common Stock	4,313	4,313	1,000	-	-
Common Dividends Paid	-589.23	-589.23	-3.08	-140.46	-
Financing Cash Flow	3,820	3,820	717.68	0.12	136
Foreign Exchange Rate Adjustments	147.89	39.17	-0.86	-	-
Net Cash Flow	4,241	1,097	852.66	43.36	145.63
Free Cash Flow	299.35	272.21	50.5	105.21	41.58
Free Cash Flow Growth	247.32%	439.02%	-52.00%	153.01%	-
Free Cash Flow Margin	14.79%	14.36%	3.71%	8.84%	4.70%
Free Cash Flow Per Share	0.37	0.41	0.12	0.47	0.27
Cash Interest Paid	1.41	0.6	6	3.36	1.18
Cash Income Tax Paid	26.71	26.14	56.96	32.74	-
Levered Free Cash Flow	40.3	-2,957	171.51	15.47	-
Unlevered Free Cash Flow	41.18	-2,957	175.26	17.57	-
Change in Working Capital	-94.63	-118.67	-35.99	-58.33	-68.06

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