Pharmasaga 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	-87.57	-80.88	-27.43	-11.03
Depreciation & Amortization	7.84	7.65	7.06	7.06
Other Amortization	0.08	0.06	-	-
Change in Accounts Receivable	-1.14	0.04	-0.06	-
Change in Accounts Payable	10.72	6.57	6.71	0.18
Change in Other Net Operating Assets	-4.79	-2.43	-0.82	-0.06
Operating Cash Flow	-75.34	-68.99	-14.54	-3.86
Sale (Purchase) of Intangibles	-	-0.24	-	-
Investment in Securities	-292.34	-173.8	-	-
Other Investing Activities	-0.25	-0.01	-0.06	0.41
Investing Cash Flow	-294.01	-174.05	-0.06	0.41
Long-Term Debt Repaid	-	-0.6	-	-
Net Debt Issued (Repaid)	-0.73	-0.6	-	-
Issuance of Common Stock	470.61	110.88	132.52	20
Financing Cash Flow	469.88	110.28	132.52	20
Net Cash Flow	100.53	-132.77	117.91	16.56
Cash Interest Paid	0.06	0.03	-	-
Levered Free Cash Flow	-	-45.93	-4.4	-
Unlevered Free Cash Flow	-	-45.91	-4.4	-
Change in Working Capital	4.8	4.18	5.82	0.12

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