Diamond Biotechnology Co., Ltd (TPEX:6815)

Diamond Biotechnology Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-70.31	73.2	46.74	33.39	41.92
Depreciation & Amortization	28.47	27.8	50.1	52.96	57.59
Other Amortization	0.25	0.23	0.22	0.52	0.59
Loss (Gain) From Sale of Assets	-1.11	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	-37.33	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	-52.24	5.65	11.07	-13.7
Operating Cash Flow	-2.09	39.3	40.9	157.53	5.65
Operating Cash Flow Growth	-	-3.92%	-74.03%	2690.66%	-92.07%

Investing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	4.12	0.31	-62.56	-28.7
Investing Cash Flow	36.99	-87.49	-196.31	-132.57	-52.11

Financing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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

Net Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	-2.9	10.04	-155.72	84.57	-19.25
Free Cash Flow Growth	-	-	-	-	-
Free Cash Flow Margin	-0.58%	1.31%	-25.27%	19.45%	-4.87%
Free Cash Flow Per Share	-0.07	0.26	-4.24	2.33	-0.53
Levered Free Cash Flow	36.93	1.96	-173.85	72.41	-31.85
Unlevered Free Cash Flow	40.17	6.61	-169.15	74.74	-30.43

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	5.19	7.44	7.52	3.74	2.27
Cash Income Tax Paid	27.78	13.82	15.81	4.61	-
Change in Working Capital	66.22	-79.75	-53.4	66.09	-101.32

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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

Update frequency:

Semi-annually

Last checked:

Jul 30, 2026

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