Acer Medical Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-30.32	-27.36	-38.18	-54.71
Depreciation & Amortization	0.53	0.57	0.72	0.48
Other Amortization	0.66	0.66	0.59	0.19
Loss (Gain) From Sale of Assets	-0.04	-	0	-
Stock-Based Compensation	0.03	0.03	-	0.02
Other Operating Activities	-0.79	-2.95	-0.53	-0.06
Change in Accounts Receivable	2.36	6.17	-4.5	-0.47
Change in Inventory	6.61	10.91	-12.13	0.76
Change in Accounts Payable	-2.54	-11.26	7.56	0.06
Change in Unearned Revenue	-0.27	0.23	0.01	-1.02
Change in Other Net Operating Assets	0.15	2.31	-6.68	8.97
Operating Cash Flow	-23.62	-20.7	-53.13	-45.77
Capital Expenditures	-0.39	-	-	-3.2
Sale of Property, Plant & Equipment	0.31	-	0.01	0.04
Cash Acquisitions	-	3.61	-	-
Sale (Purchase) of Intangibles	-	-	-0.76	-4.21
Investment in Securities	60	-	-2.5	80
Other Investing Activities	-1.03	-0.16	-0.15	-
Investing Cash Flow	58.89	3.45	-3.4	72.63
Issuance of Common Stock	-	-	-	200.01
Financing Cash Flow	-	-	-	200.01
Net Cash Flow	35.28	-17.25	-56.53	226.88
Free Cash Flow	-24.01	-20.7	-53.13	-48.97
Free Cash Flow Margin	-43.57%	-41.27%	-193.57%	-374.94%
Free Cash Flow Per Share	-1.58	-1.36	-3.49	-3.97
Cash Income Tax Paid	0.1	0.34	0.23	0.01
Levered Free Cash Flow	-14.34	-11.08	-41.44	-
Unlevered Free Cash Flow	-14.34	-11.08	-41.44	-
Change in Working Capital	6.31	8.35	-15.73	8.3

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