AP Biosciences 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	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-447.41	-422.75	-339.3	-288.54
Depreciation & Amortization	23.79	17.33	11.6	7.42
Other Amortization	0.03	0.16	0.98	1.25
Loss (Gain) From Sale of Assets	-	-	0	-
Stock-Based Compensation	72.12	55.69	24.74	29
Other Operating Activities	0.79	-2.92	0.79	-0.89
Change in Accounts Receivable	-2.59	0.75	-2.31	-0.12
Change in Accounts Payable	-1.71	5.78	14.58	-16.59
Change in Other Net Operating Assets	-8.22	-11.91	-8.7	-7.51
Operating Cash Flow	-361.1	-357.88	-297.62	-275.97
Capital Expenditures	-21.11	-5.53	-35.03	-1.13
Sale (Purchase) of Intangibles	-0.23	-	-0.38	-1.31
Investment in Securities	-100	361.41	-430.7	-0.71
Other Investing Activities	-29.51	-29.51	-2.56	-0
Investing Cash Flow	-150.84	326.37	-468.68	-3.15
Long-Term Debt Repaid	-	-11.17	-3.11	-
Net Debt Issued (Repaid)	-11.34	-11.17	-3.11	-
Issuance of Common Stock	12.61	1,207	-	800
Financing Cash Flow	1.27	1,196	-3.11	800
Foreign Exchange Rate Adjustments	-1	-1.08	-	-
Net Cash Flow	-511.67	1,163	-769.4	520.88
Free Cash Flow	-382.21	-363.41	-332.65	-277.1
Free Cash Flow Margin	-	-	-1031.37%	-
Free Cash Flow Per Share	-4.49	-4.83	-5.14	-5.26
Cash Interest Paid	1.37	1.54	1.13	-
Levered Free Cash Flow	-	-213.19	-211.61	-
Unlevered Free Cash Flow	-	-212.16	-210.86	-
Change in Working Capital	-12.53	-5.38	3.57	-24.22

Source: S&P Capital IQ. Standard template. Financial Sources.