DIVA Laboratories, Ltd. (TPEX:4153)

DIVA Laboratories Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	115.04	90.54	93.66	73.62	49.66	21.86
Depreciation & Amortization	8.92	9.32	10.08	8.3	8.36	11.57
Other Amortization	0.84	0.84	0.87	0.77	1.73	2.14
Loss (Gain) From Sale of Assets	-0.05	0.02	-	0.07	-0.93	-2.85
Asset Writedown & Restructuring Costs	6.2	-	-	-	6.56	-
Loss (Gain) From Sale of Investments	17.15	-2.85	22.12	9.03	48.18	-2.34
Loss (Gain) on Equity Investments	-1.73	-1.67	-1.71	7.16	1.03	-2.16
Provision & Write-off of Bad Debts	-5.79	7.65	-8.87	6.62	0.53	1.47
Other Operating Activities	-16.09	-20.68	-0.99	19.27	19.37	-2.86
Change in Accounts Receivable	-8.73	-30.7	-50.21	70.14	-91.57	-3.71
Change in Inventory	-63.37	-80.35	45.78	89.18	28.01	-103.46
Change in Accounts Payable	14.82	6.78	9.62	-24.09	-18.72	57.47
Change in Unearned Revenue	4.59	1.67	-2.6	0.29	2.61	0.61
Change in Other Net Operating Assets	-0.05	17.78	7.16	-12.28	12.76	9.17
Operating Cash Flow	70.49	20.77	123.14	252.91	73.19	-11.39
Operating Cash Flow Growth	21.84%	-83.13%	-51.31%	245.57%	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-5.67	-0.88	-1.5	-7.49	-10.34	-12.14
Sale of Property, Plant & Equipment	0.37	-	-	-	5.41	11.95
Sale (Purchase) of Intangibles	-0.39	-0.12	-0.63	-0.2	-1.07	-0.71
Investment in Securities	-	-	-	-	-	3.9
Other Investing Activities	5.31	6.17	5.99	4.48	0.96	-0.39
Investing Cash Flow	-0.38	5.17	3.86	-3.2	-5.05	2.62

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	150	50	240	175	95
Total Debt Issued	370	150	50	240	175	95
Short-Term Debt Repaid	-	-150	-50	-240	-175	-95
Long-Term Debt Repaid	-	-2.55	-2.53	-0.13	-0.13	-0.13
Lease Payments	-2.58	-2.55	-2.53	-0.13	-0.13	-0.13
Total Debt Repaid	-372.58	-152.55	-52.53	-240.13	-175.13	-95.13
Net Debt Issued (Repaid)	-2.58	-2.55	-2.53	-0.13	-0.13	-0.13
Common Dividends Paid	-117.34	-117.34	-73.34	-58.67	-21.71	-15.25
Other Financing Activities	-0.44	-0.24	-0.21	-0.33	-0.2	-0.11
Financing Cash Flow	-120.36	-120.13	-76.07	-59.13	-22.04	-15.49

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	1.59	-0.93	1.3	-0.02	0.99	-0.22
Net Cash Flow	-48.66	-95.11	52.22	190.56	47.09	-24.48

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	64.82	19.89	121.63	245.43	62.84	-23.53
Free Cash Flow Growth	16.12%	-83.65%	-50.44%	290.54%	-	-
Free Cash Flow Margin	6.85%	2.29%	14.11%	27.46%	6.62%	-3.30%
Free Cash Flow Per Share	1.10	0.34	2.06	4.17	1.07	-0.40
Levered Free Cash Flow	33.52	0.91	99.4	235.62	39.16	-26.96
Unlevered Free Cash Flow	33.79	1.06	99.53	235.83	39.29	-26.89
Free Cash Flow After Leases	62.24	17.34	119.1	245.3	62.72	-23.66

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	0.44	0.24	0.21	0.33	0.2	0.11
Cash Income Tax Paid	11.66	14.36	17.03	22.51	3.52	10.04
Change in Working Capital	-54.01	-62.41	7.98	128.1	-61.3	-38.22

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 4, 2026

Data Sources Report a data error