Pet Pharm Biotech Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	14.51	9.15	-3.81
Depreciation & Amortization	19.6	16.75	14.3
Loss (Gain) From Sale of Assets	-	-	0.21
Asset Writedown & Restructuring Costs	-	-	0.1
Stock-Based Compensation	0.02	0.01	-
Provision & Write-off of Bad Debts	-0.03	-1.2	1.2
Other Operating Activities	-2.32	-	-
Change in Accounts Receivable	-2.51	-9.13	-8.53
Change in Inventory	-2.88	-4.99	-1.33
Change in Unearned Revenue	0.37	0.85	-0.24
Change in Other Net Operating Assets	2.14	9.33	-19.72
Operating Cash Flow	28.88	20.75	-17.83
Operating Cash Flow Growth	39.16%	-	-
Capital Expenditures	-188.4	-42.77	-10.04
Sale of Property, Plant & Equipment	-	-	1.5
Sale (Purchase) of Intangibles	-1.08	-	-
Investment in Securities	-65	-91	-50
Other Investing Activities	-8.46	-	0.48
Investing Cash Flow	-262.93	-133.77	-58.07
Long-Term Debt Issued	100	-	-
Short-Term Debt Repaid	-	-	-4.05
Long-Term Debt Repaid	-7.03	-5.25	-3.78
Total Debt Repaid	-7.03	-5.25	-7.82
Net Debt Issued (Repaid)	92.97	-5.25	-7.82
Issuance of Common Stock	162.42	270	96.5
Common Dividends Paid	-8.04	-	-
Financing Cash Flow	247.35	264.75	88.68
Net Cash Flow	13.3	151.73	12.78
Free Cash Flow	-159.51	-22.02	-27.87
Free Cash Flow Margin	-122.05%	-18.68%	-36.80%
Free Cash Flow Per Share	-3.96	-0.75	-1.17
Cash Interest Paid	0.18	0.18	0.2
Cash Income Tax Paid	0.1	-	-
Levered Free Cash Flow	-131.23	-114.89	-
Unlevered Free Cash Flow	-131.12	-114.78	-
Change in Working Capital	-2.89	-3.95	-29.82

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