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 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	24.99	14.51	9.15	-3.81
Depreciation & Amortization	32.99	18.28	16.67	14.3
Other Amortization	1.6	1.33	0.08	-
Loss (Gain) From Sale of Assets	-	-	-	0.21
Asset Writedown & Restructuring Costs	-	-	-	0.1
Stock-Based Compensation	0.62	0.02	0.01	-
Provision & Write-off of Bad Debts	0.02	-0.03	-1.2	1.2
Other Operating Activities	-0.91	-2.32	-	-
Change in Accounts Receivable	-19.02	-2.51	-9.13	-8.53
Change in Inventory	0.97	-2.88	-4.99	-1.33
Change in Accounts Payable	-13.67	3.11	1.9	-11.89
Change in Unearned Revenue	0.51	0.37	0.85	-0.24
Change in Other Net Operating Assets	6.21	-0.97	7.43	-7.83
Operating Cash Flow	34.3	28.88	20.75	-17.83
Operating Cash Flow Growth	18.75%	39.16%	-	-
Capital Expenditures	-29.51	-188.4	-12.68	-10.04
Sale of Property, Plant & Equipment	-	-	-	1.5
Cash Acquisitions	-107.11	-	-	-
Sale (Purchase) of Intangibles	-0.37	-1.08	-	-
Investment in Securities	-44	-65	-91	-50
Other Investing Activities	-220.63	-8.46	-30.1	0.48
Investing Cash Flow	-401.61	-262.93	-133.77	-58.07
Long-Term Debt Issued	1.58	100	-	-
Short-Term Debt Repaid	-	-	-	-4.05
Long-Term Debt Repaid	-109.38	-7.03	-5.25	-3.78
Total Debt Repaid	-109.38	-7.03	-5.25	-7.82
Net Debt Issued (Repaid)	-107.8	92.97	-5.25	-7.82
Issuance of Common Stock	567.03	162.42	270	96.5
Common Dividends Paid	-5.05	-8.04	-	-
Other Financing Activities	0.01	-	-	-
Financing Cash Flow	454.18	247.35	264.75	88.68
Net Cash Flow	86.87	13.3	151.73	12.78
Free Cash Flow	4.79	-159.51	8.08	-27.87
Free Cash Flow Margin	2.16%	-122.05%	6.85%	-36.80%
Free Cash Flow Per Share	0.09	-3.91	0.27	-1.16
Cash Interest Paid	0.88	0.18	0.18	0.2
Cash Income Tax Paid	0.08	0.1	-	-
Levered Free Cash Flow	-2.7	-25.09	-84.79	-
Unlevered Free Cash Flow	-2.14	-24.98	-84.69	-
Change in Working Capital	-25	-2.89	-3.95	-29.82

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