Pentapro Materials 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-121.7	-103.58	-79.18
Depreciation & Amortization	35.12	29.46	23.86
Loss (Gain) From Sale of Assets	-0.49	-0.24	-0.84
Loss (Gain) From Sale of Investments	-0.1	-	-
Stock-Based Compensation	39.15	4.83	1.16
Provision & Write-off of Bad Debts	-0.01	-0.04	-
Other Operating Activities	1.03	-0.05	0.01
Change in Accounts Receivable	-26.54	-7.06	5.74
Change in Inventory	-15.29	-10.76	-7.93
Change in Accounts Payable	16.66	3.66	0.25
Change in Unearned Revenue	-4.06	-1.96	-0.2
Change in Other Net Operating Assets	-2.79	10.6	-15.86
Operating Cash Flow	-79.01	-75.15	-73
Capital Expenditures	-68.41	-27.59	-29.06
Sale of Property, Plant & Equipment	0.77	0.38	1.05
Sale (Purchase) of Intangibles	-0.42	-	-1.78
Other Investing Activities	2.34	-0.08	0.46
Investing Cash Flow	-65.72	-27.29	-29.34
Short-Term Debt Issued	-	54	36
Long-Term Debt Issued	240	10	-
Total Debt Issued	240	64	36
Short-Term Debt Repaid	-18	-54	-36
Long-Term Debt Repaid	-23.81	-25.56	-39.51
Total Debt Repaid	-41.81	-79.56	-75.51
Net Debt Issued (Repaid)	198.19	-15.56	-39.51
Issuance of Common Stock	1,049	285.04	101.34
Other Financing Activities	-	-	18.03
Financing Cash Flow	1,247	269.48	79.85
Net Cash Flow	1,103	167.04	-22.48
Free Cash Flow	-147.43	-102.73	-102.06
Free Cash Flow Margin	-111.47%	-167.57%	-199.83%
Free Cash Flow Per Share	-2.39	-2.03	-2.16
Cash Interest Paid	5.66	5.77	5.72
Cash Income Tax Paid	0.35	0.05	-
Levered Free Cash Flow	-77.24	-70.99	-
Unlevered Free Cash Flow	-73.44	-67.39	-
Change in Working Capital	-32.02	-5.52	-18