Diamond Biotechnology 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	-70.31	73.2	46.74	33.39	41.92
Depreciation & Amortization	28.72	27.8	50.1	52.96	57.59
Other Amortization	-	0.23	0.22	0.52	0.59
Loss (Gain) From Sale of Assets	-0.66	4.72	-	-0.1	-1.35
Loss (Gain) From Sale of Investments	-	-	-	-	-0.03
Provision & Write-off of Bad Debts	11.74	4.44	1.46	0.85	0.21
Other Operating Activities	-37.78	8.67	-4.22	3.82	8.02
Change in Accounts Receivable	102.92	-42.74	-48.9	39.49	-86.78
Change in Inventory	-4.69	-37.29	-1.92	2.2	-14.01
Change in Accounts Payable	-52.63	35.57	-9.81	6.23	19.45
Change in Unearned Revenue	10.39	16.94	1.58	7.1	-6.29
Change in Other Net Operating Assets	10.23	-57.84	5.65	11.07	-13.7
Operating Cash Flow	-2.09	33.7	40.9	157.53	5.65
Operating Cash Flow Growth	-	-17.61%	-74.03%	2690.66%	-92.07%
Capital Expenditures	-0.81	-29.26	-196.62	-72.96	-24.9
Sale of Property, Plant & Equipment	11.62	28.58	-	2.95	1.49
Sale (Purchase) of Intangibles	0.54	-0.93	-	-	-
Investment in Securities	26.34	-90	-	-	-
Other Investing Activities	-0.69	9.72	0.31	-62.56	-28.7
Investing Cash Flow	36.99	-81.89	-196.31	-132.57	-52.11
Short-Term Debt Issued	6	-	-	64.47	35
Long-Term Debt Issued	-	64.13	256.33	-	31
Total Debt Issued	6	64.13	256.33	64.47	66
Short-Term Debt Repaid	-	-91.37	-23.11	-	-
Long-Term Debt Repaid	-28.03	-61.99	-95.18	-38.89	-29.69
Total Debt Repaid	-28.03	-153.35	-118.29	-38.89	-29.69
Net Debt Issued (Repaid)	-22.03	-89.22	138.04	25.58	36.31
Issuance of Common Stock	-	221.71	-	-	-
Repurchase of Common Stock	-15.48	-1.39	-	-	-
Common Dividends Paid	-6.57	-4.95	-3.02	-3.81	-0.99
Other Financing Activities	-0.26	-0.18	0.45	0.52	-
Financing Cash Flow	-44.33	125.98	135.46	22.29	35.32
Foreign Exchange Rate Adjustments	-0.58	-0.2	-0.01	0.01	-0
Net Cash Flow	-10.01	77.59	-19.96	47.27	-11.15
Free Cash Flow	-2.9	4.44	-155.72	84.57	-19.25
Free Cash Flow Margin	-0.58%	0.58%	-25.27%	19.45%	-4.87%
Free Cash Flow Per Share	-0.07	0.12	-4.24	2.33	-0.53
Cash Interest Paid	-	7.44	7.52	3.74	2.27
Cash Income Tax Paid	-	13.82	15.81	4.61	-
Levered Free Cash Flow	72.82	1.96	-173.85	72.41	-31.85
Unlevered Free Cash Flow	76.06	6.61	-169.15	74.74	-30.43
Change in Working Capital	66.22	-85.35	-53.4	66.09	-101.32

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