Shine-On 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	-110.29	-118.89	-37.17	-19.54	-11.24
Depreciation & Amortization	2.07	1.87	1.69	1.52	0.82
Other Amortization	-	0.32	0.23	0.11	0.03
Loss (Gain) From Sale of Assets	-	0.41	-	-	-
Loss (Gain) From Sale of Investments	-	-0.11	-	-	-
Other Operating Activities	0.36	0.18	1.36	-3.43	-
Change in Accounts Receivable	-	10	-10	-	-
Change in Accounts Payable	-	-2.86	2.86	-	2.08
Change in Other Net Operating Assets	-6.88	17.62	14.15	-0.31	-0.14
Operating Cash Flow	-114.75	-91.45	-26.88	-21.66	-8.46
Capital Expenditures	-0.03	-0.11	-0.07	-0.48	-2.25
Sale (Purchase) of Intangibles	-1.01	-0.5	-0.59	-2.3	-1.69
Investment in Securities	126	36.11	-242	-712	-108
Other Investing Activities	-4.43	-0.14	-0.6	-	-0.38
Investing Cash Flow	120.53	35.36	-243.26	-714.78	-112.32
Long-Term Debt Repaid	-1.27	-1.28	-0.99	-0.99	-
Total Debt Repaid	-1.27	-1.28	-0.99	-0.99	-0.58
Net Debt Issued (Repaid)	-1.27	-1.28	-0.99	-0.99	-0.58
Issuance of Common Stock	-	-	-	285.6	1,221
Financing Cash Flow	-1.27	-1.28	-0.99	284.61	1,221
Net Cash Flow	4.51	-57.37	-271.13	-451.83	1,100
Free Cash Flow	-114.78	-91.56	-26.95	-22.14	-10.71
Free Cash Flow Margin	-382.59%	-	-282.94%	-	-
Free Cash Flow Per Share	-2.30	-1.84	-0.54	-0.49	-0.58
Cash Interest Paid	-	-	-	-	0.02
Cash Income Tax Paid	-0.53	0.24	1.1	0.27	-
Levered Free Cash Flow	-78.85	-58.86	-31.8	-14.29	-
Unlevered Free Cash Flow	-78.83	-58.84	-31.79	-14.28	-
Change in Working Capital	-6.88	24.77	7.01	-0.31	1.93