Pentapro Materials 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-128.73	-103.58	-79.18
Depreciation & Amortization	33.99	29.46	23.86
Loss (Gain) From Sale of Assets	-0.53	-0.24	-0.84
Stock-Based Compensation	34.83	4.83	1.16
Provision & Write-off of Bad Debts	-0.06	-0.04	-
Other Operating Activities	-0.14	-0.05	0.01
Change in Accounts Receivable	-8.42	-7.06	5.74
Change in Inventory	-7.67	-10.76	-7.93
Change in Accounts Payable	2.15	3.66	0.25
Change in Unearned Revenue	-6.88	-1.96	-0.2
Change in Other Net Operating Assets	7.96	10.6	-15.86
Operating Cash Flow	-73.51	-75.15	-73
Capital Expenditures	-32.11	-27.59	-29.06
Sale of Property, Plant & Equipment	0.88	0.38	1.05
Sale (Purchase) of Intangibles	-0.11	-	-1.78
Other Investing Activities	-0.1	-0.08	0.46
Investing Cash Flow	-31.43	-27.29	-29.34
Short-Term Debt Issued	-	54	36
Long-Term Debt Issued	-	10	-
Total Debt Issued	64	64	36
Short-Term Debt Repaid	-	-54	-36
Long-Term Debt Repaid	-	-25.56	-39.51
Total Debt Repaid	-79.76	-79.56	-75.51
Net Debt Issued (Repaid)	-15.76	-15.56	-39.51
Issuance of Common Stock	287	285.04	101.34
Other Financing Activities	-	-	18.03
Financing Cash Flow	271.24	269.48	79.85
Net Cash Flow	166.3	167.04	-22.48
Free Cash Flow	-105.62	-102.73	-102.06
Free Cash Flow Margin	-117.21%	-167.57%	-199.83%
Free Cash Flow Per Share	-1.92	-2.03	-2.16
Cash Interest Paid	5.7	5.77	5.72
Cash Income Tax Paid	0.14	0.05	-
Levered Free Cash Flow	-	-70.99	-
Unlevered Free Cash Flow	-	-67.39	-
Change in Working Capital	-12.87	-5.52	-18

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