Jia Jie Biomedical Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	50.26	211.37	144.15	-5.47	5.34
Depreciation & Amortization	17.53	15.8	14.89	16.87	13.44
Loss (Gain) From Sale of Assets	-0.01	0.58	0.12	-0.48	0.53
Loss (Gain) From Sale of Investments	-40.24	-183.75	-200.25	-	-
Loss (Gain) on Equity Investments	-	-	-0.31	-	-
Provision & Write-off of Bad Debts	-0.01	0.05	-0.28	-0.71	-0.3
Other Operating Activities	-0.78	10.71	1.56	-1.36	-0.08
Change in Accounts Receivable	-2.7	-6.72	-1.57	-0.08	-5.79
Change in Inventory	-3.18	0.41	1.96	-5.84	-5.75
Change in Accounts Payable	12.01	-4.87	1.09	-1.37	1.39
Change in Unearned Revenue	0.45	-0.16	0.18	-0.5	0.03
Change in Other Net Operating Assets	-11.97	0.92	33.99	-9.84	-4.44
Operating Cash Flow	21.34	44.35	-4.49	-8.78	4.37
Operating Cash Flow Growth	-51.87%	-	-	-	-83.86%
Capital Expenditures	-85.5	-19.63	-8.61	-17.86	-1.52
Sale of Property, Plant & Equipment	0.08	0.09	0.05	0.55	0.89
Cash Acquisitions	-	-41.3	-	-	-7.52
Investment in Securities	-98.51	-68.07	12.97	-14.95	-158.42
Other Investing Activities	-2.19	0.77	-1.86	-2.75	-6.48
Investing Cash Flow	-186.12	-128.15	2.55	-35.02	-173.05
Short-Term Debt Issued	50	-	242.45	-	-
Total Debt Issued	50	-	242.45	-	-
Short-Term Debt Repaid	-	-75	-5	-	-
Long-Term Debt Repaid	-2.65	-2.7	-2.88	-3.73	-2.49
Total Debt Repaid	-2.65	-77.7	-7.88	-3.73	-2.49
Net Debt Issued (Repaid)	47.35	-77.7	234.57	-3.73	-2.49
Issuance of Common Stock	360	130.73	-	-	-
Common Dividends Paid	-59.37	-49.37	-	-	-
Other Financing Activities	0.53	-162.43	-	-	0
Financing Cash Flow	348.51	-158.77	234.57	-3.73	-2.49
Foreign Exchange Rate Adjustments	-0.21	1.09	-3.74	0.78	-0.73
Net Cash Flow	183.53	-241.48	228.89	-46.74	-171.89
Free Cash Flow	-64.15	24.72	-13.1	-26.64	2.85
Free Cash Flow Growth	-	-	-	-	-88.79%
Free Cash Flow Margin	-13.22%	4.60%	-3.94%	-8.38%	1.18%
Free Cash Flow Per Share	-0.55	0.25	-0.15	-0.30	0.03
Cash Interest Paid	0.28	0.64	0.35	0.11	0.06
Cash Income Tax Paid	10.38	3.41	0.84	2.11	-0
Levered Free Cash Flow	-71.31	0.17	2.6	-27.76	-4.52
Unlevered Free Cash Flow	-71.14	0.57	2.82	-27.69	-4.49
Change in Working Capital	-5.41	-10.42	35.64	-17.63	-14.56

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