$LEGN Cashflow Statement | Understand Stock

$LEGN

$21.56 +$1.17 (5.74%) Close

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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 FLOWS FROM OPERATING ACTIVITIES
Loss before tax
Adjustments for:
Finance income
Finance costs
(Reversal of)/provision for the impairment of trade receivables
Provision for inventory reserve
Loss on Impairment Asset
Loss on asset impairment
Depreciation of property, plant and equipment
Loss on disposal of property, plant and equipment
Amortization of intangible assets
Depreciation of right-of-use assets
Fair value loss of convertible redeemable preferred shares
Fair value loss of warrant liability
Fair value gains on financial assets measured at fair value change through profit or loss
Foreign currency exchange loss/(gain), net
Equity-settled share-based compensation expense
Deferred government grant
Other, net
Cash flows from (used in) operations before changes in working capital
(Increase)/decrease in trade receivables
Increase in prepayments, other receivables and other assets
Increase in other non-current assets
(Increase)/decrease in other non-current assets
Increase in collaboration inventories
Government grant received
Increase/(decrease) in trade payables
Increase/(decrease) in other payables and accruals
Decrease in other non-current liabilities
(Decrease)/increase in contract liabilities
Increase/(decrease) in contract liabilities (current)
Increase/(decrease) in contract liabilities (non-current)
(Decrease)/increase in contract liabilities, net
Increase in pledged deposits
Cash used in operations
Other assets and liabilities, net
Income tax paid
Interest income received
Income tax received
Interest on lease payments

Net cash used in operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment
Purchase of intangible assets
Prepayment to collaborator for collaboration assets
Payment to collaborator for collaboration assets
Purchase of financial assets measured at fair value through profit or loss
Cash received from withdrawal of financial assets measured at fair value through profit or loss
Cash received from withdrawal of financial assets measured at amortized cost
Purchase of equity instruments
Cash receipts of investment income
Proceeds from disposal of property, plant and equipment
Addition in time deposits
Decrease in time deposits
Decrease in pledged deposits
Purchase of financial assets measured at amortized cost
Net cash provided by (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of cash advances from related parties
Proceeds from convertible redeemable preferred shares
Proceeds from issuance of ordinary shares for initial public offering, net of issuance costs
Proceeds from issuance of ordinary shares relating to private placement by GenScript
Proceeds from issuance of ordinary shares for institutional investors, net of issuance cost
Proceeds from issuance of ordinary shares for follow on public offering, net of issuance costs
Proceeds from exercise of warrant by warrant holder, net of issuance cost
Proceeds from issuance of ordinary shares and warrant relating to private placement for an institutional investor
Proceeds from exercise of share options
Payments of expenses for issuance of convertible redeemable preferred shares
Principal portion of lease payments
Net cash (used in) provided by financing activities

NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS
Effect of foreign exchange rate changes, net
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
Cash and cash equivalents at beginning of year
CASH AND CASH EQUIVALENTS AT END OF YEAR
ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS
Cash and bank balances
Less: Pledged deposits
Time deposits
Cash and cash equivalents as stated in the statement of financial position
Cash and cash equivalents as stated in the statement of cash flows

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