$CELU Cashflow Statement | Understand Stock

$CELU

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In millions of USD, except per-share amounts

	FY2025 12 months to Dec 31, 2025	FY2024 12 months to Dec 31, 2024	FY2023 12 months to Dec 31, 2023	FY2022 12 months to Dec 31, 2022	FY2021 12 months to Dec 31, 2021
Cash flow from operating activities:
Net loss
Adjustments to reconcile net loss to net cash used in operations:
Depreciation and amortization
Deferred income taxes
Non cash lease expense
Gain on amortization of licensing obligation
Provision for credit losses
Provision for inventory obsolescence
Fair value adjustment of warrants
Change in fair value of derivative liability
Inventory reserve for obsolescence
Inventory impairment
Goodwill impairment
Impairment of preferred stock investment
Loss on issuance of common stock to Yorkville in connection with the Side Letter
Loss on issuance of common stock in connection with the settlement of debt
Issuance of warrants for Strategic Advisory Agreement
Issuance of common stock due to Strategic Advisory Agreement
Loss on issuance of convertible note with warrants
Issuance of warrants to preferred stockholders in consideration of forbearance agreement
Gain on forgiveness of interest
Share-based compensation expense
Change in fair value of contingent consideration
Issuance of common stock relating to Yorkville debt extension
Issuance of common stock to settle liability with CTH
Acquired in-process research and development
Issuance of common stock for stem-cells to be used in research and development
Director fees paid with RSU’s
Issuance of common stock to Palantir as consideration for settlement agreement
Issuance of common stock to Yorkville for debt extension and SEPA commitment fee
Issuance of common stock as compensation expense
Discounts arising from RWI loan arrangement - related party
Fair value of warrant modification for professional services
Issuance of common stock for consulting expense
Change in fair value of contingent stock consideration
Loss on extinguishment of debt
Change in fair value of debt
Non cash interest expense
Other, net
Changes in operating assets and liabilities:
Accounts receivable
Inventory
Prepaid expenses and other assets
Sale of net operating losses and research and development tax credits
Accounts payable
Accrued expenses and other liabilities
Right-of-use assets and lease liabilities
Accrued R&D software
Lease liabilities
Deferred income tax liabilities
Deferred revenue

Net cash used in operating activities
Cash flow from investing activities:
Capital expenditures
Proceeds from promissory note
Rebound asset acquisition
Purchase of acquired in-process research and development
Proceeds from Sanuwave convertible note receivable
Net cash provided by investing activities

Cash flow from financing activities:
Proceeds from RWI senior secured bridge loan and warrants - related party
Transaction costs related to the issuance of promissory notes with warrants
Proceeds from Issuance of promissory notes with warrants
Proceeds from warrants and short-term debt - related parties
Proceeds from issuance of short-term debt - unaffiliated
Repayment of short-term debt - unaffiliated
Proceeds from the sale of common stock in ATM offering
Payment of SEPA commitment fee
Repayments of short-term debt - related parties
Proceeds from PIPE financings
Net proceeds from offerings of equity securities
Proceeds from the sale of common stock and warrants in July 2025 PIPE
Proceeds from related party note with KTL Warrant
Proceeds from the exercise of stock options
Cash proceeds from merchant cash advance
Repayment of merchant cash advance
Proceeds from the exercise of warrants by Dragasac
Repayment of short-term debt - related party
Proceeds from issuance of senior secured C.V. Starr bridge loan and warrants - related party
Proceeds from short-term debt
Payments of ATM offering costs and commissions
Proceeds from other short-term debt
Proceeds from other short-term debt - related party
Proceeds from issuance of preferred stock with warrants in PIPE Offering
Transaction costs from issuing of preferred stock with warrants in PIPE Offering
Tax withholding on vesting of restricted stock units
Proceeds from registered direct offering
Repayment of related party notes
Cash received on recapitalization
Gx Acquisition Corp.
Total cash received on recapitalization
Proceeds from Palantir investment
Net cash provided by financing activities

Net increase (decrease) in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of year
Cash, cash equivalents and restricted cash at end of year
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental non-cash investing and financing activities:
Residual fair value of warrants issued with promissory notes
Reclass of redemption value of preferred shares from equity to liability
Conversion of unsecured senior convertible note
Conversion of Yorkville convertible note
Common stock issued for short-term debt conversion
Recapitalization from merger
Gx Acquisition Corp.
Total recapitalization from merger
Cancellation of treasury stock
Non-cash assets acquired from the merger
Gx Acquisition Corp.
Total non-cash assets acquired from the merger
Warrant liability assumed from the merger
Gx Acquisition Corp.
Total warrant liability assumed from the merger
Issuance of common stock as payment for PIPE/merger related costs
Reclassification of warrant liabilities to equity
Reclass of offering costs paid in prior year
Issuance of warrants on senior secured bridge loans
Reduction of right-of-use assets and associated lease liability due to lease modification
Reclassification of option liabilities to equity
Exchange of IP assets for license obligation
Preferred stock received for product purchase credits
Property and equipment included in accounts payable and accrued expenses
Reclassification of RWI Bridge warrants from liability classified to equity classified
Reclassification of November 2024 Purchaser and Placement Agent warrants from liability classified to equity classified
Reclassification of KTL Warrants from liability classified to equity classified
Issuance of RWI warrants and extinguishment of promise to issue warrants liability
Deemed dividend relating to inducement of Dragasac warrants
Settlement of contingent stock consideration liability
Paid-in kind preferred stock dividends
Fair value of bifurcated derivative liability associated with Preferred Stock issuance
Modification of C.V. Starr warrants in connection with forbearance
Issuance of RWI warrants in connection with forbearance
Issuance of warrants on senior secured bridge loan
Reduction of right-of-use assets and associated lease liabilities - operating due to lease modification
PIPE related costs included in accrued expenses
Interest accrued on senior secured loans within long-term debt - related parties
Contingent consideration accrued in connection with Rebound asset acquisition
Inventory acquired in connection with Rebound asset acquisition
Reclassification of warrants from liability classified to equity classified
Assumption of short-term debt - unaffiliated by related party

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