Enterprise Resilience Operating System — Help enterprises withstand shocks and recover faster

Acumen Resilience Scan

CellPlus Regenerative Clinic

Scan Date: 2026-09-15 | Overall Maturity: L0 (Unaware)

Overall Maturity

Reactive - min(dimensions)

Critical Risks (All Dimensions)

BCP=0 · Vulnerability4.0 · UPS · cash flowPredictive · Cost · Healthcare Act non-compliance

Caution Items

CustomerMed35% · Carbon inventoryPending

Controlled Risks

Flooding(Excluded) · Carbon cost(Not regulated)

01 Maturity Level Definitions

What do L0-L4 mean?

Level	Name	What the organization looks like
L0	Unaware	Unaware of risks, no management mechanisms	"Doesn't know there are problems" — Critical Risk
L1	Reactive	Reacts only after incidents; basic data but no prevention	"Acts only when it happens" — Needs Attention
L2	Systematic Management	Has policies, processes, periodic tracking, but silos	"Managing, but not integrated" — Developing
L3	Proactive Prediction	Scenario simulations, cross-dept integration, early warning	"Can predict the next step" — Healthy
L4	Resilient Symbiosis	Real-time monitoring, automated response, continuous evolution	"Adapts automatically to change" — Resilient

02 9-Dimension Maturity Radar

DimensionAnalysis

03 9-Dimension Scan Results

04 ESG Overview - 3 Pillars

ENVIRONMENT

Environment

5 red lights

④ climate L1⑤ natural L0

Risk: BCP · Vulnerability 4.0

SOCIAL

Social

4 red lights

① L1② L1③ L1⑧ L1⑨ L1

Risk: cash flowPredictive ·

GOVERNANCE

governance

1 red lights

⑥ Regulatory L1⑦ geopolitical L0

Risk: Healthcare Act Art. 23/73 non-compliance

ESG disclosureto — Requirement vs Ready

ESG		Requirementdisclosure	toDimension	Ready
E	TCFD	climateRiskfinancialImpact	④ climate	0%
E	ISSB S2	Scope 1/2/3	④ climate	35%
E	ISO 14064-1:2018	GHG inventoryReport	④ climate	35%
E	TNFD	nature-related disclosure	⑤ natural	0%
S	GRI 403	Health	② operations	10%
S	GRI 418	Customer	③ digital	0%
S	GRI 416	CustomerHealth	②⑧	15%
G	ISO 31000:2018	RiskManagedProcess		20%
G	ISO 22301:2019	operationsContinuousManaged	④⑥	0%
G	CSRD ESRS G1	business conduct disclosure	⑥⑦	N/A

05 Active Issues Summary

Healthcare Act Reform

Critical

⑥ Regulatory ② operations ⑧ reputation

Deadline: already in effect · Art. 23/73non-compliance

Source: Regulatory-driven

Extreme Weather Intensification

Critical

④ climate ② operations ⑤ natural

Deadline: · TyphoonPower outage → Cold chain

Source: Scenario-driven

Customer Concentration 35%

High

① financial ② operations ③ Social

Deadline: CustomerLoss · 3Major share35%Revenue

Source: Data-driven

AI Impact on Healthcare

High

② operations ⑧ reputation ① financial

Deadline: 12-24months · diagnosticassist+patientManagedbydisrupting

Source: Trend-driven

CBAM - Carbon Border Adjustment Mechanism

Monitor

④ climate ① financial ⑦ geopolitical

Deadline: 2026.01 transitional period started · reporting2027.01

Source: Regulatory-driven

06 Executive Summary

Where is your clinic stuck?

Overall Maturity L0(Unaware). DimensionMedis L1, L0(⑤naturalecology, ⑦geopoliticalpolitical——not yetAwarenesstoSupply chainPer), Scan.

④ climateVulnerability 4.0/4.0(High)——Not because the location is dangerous, isbecauseforResponse capacity: BCP, useElectricity, Drill.

Top risk: Typhoon power outage -> cold chain failure -> all stem cells/exosomes destroyed.A $30K NTD UPS can prevent this.

priorityaction: ① UPS(3)② Establish BCP(2months)③ ConfirmInsurance(1). 3 months 8 , from"extremely"to"".

07 Risk Register

All Risks (10 items)

ESG	Risk	Dimension	Status	ISO Basis	Owner
E	BCP coverage 0%	④ climate	Open	22301 §8.4	Unassigned
E	Vulnerability 4.0/4.0(Adaptive Capacity=0)	④ climate	Open	ISO 14091:2021	Unassigned
E	useElectricityConfirmed none	④ climate	Open	22301 §8.3	Unassigned
G	RTO/MTPD Not set	④⑥	Open	22301 §8.2.2	Unassigned
E	Scope 2 Emissionsuncertainty +123%	④ climate	Open	14064-1 §8.3	Unassigned
S	cash flowPredictive	① financial	Open	COSO ERM	Unassigned
S	Cost	① financial	Open	—	Unassigned
S	RevenueVolatility	① financial	Open	Industry benchmark	Unassigned
G	Healthcare Act Art. 23/73 non-compliance	⑥ Regulatory	Open	Healthcare Act	Unassigned
S	CustomerMed 35.1%(3)	① financial	Open	Risk Appetite	Unassigned

08 Action Tracking

Action List (6 items) - Click checkbox to mark complete

UPS(Cold chain)

Owner: Unassigned deadline: 3 Cost: 3 ROI: Typhoon Source: ④ climate

Establish BCP(operationsContinuous)

Owner: Unassigned deadline: 2 months Cost: 5 ROI: Less than1Closure Source: ④⑥

ConfirmInsurance(Property ins + BI insurance)

Owner: Unassigned deadline: 1 Cost: ~3 / ROI: Earthquake 150 Source: ④①

obtain electricity bill()

Owner: Unassigned deadline: i.e. Cost: 0 ROI: Free Source: ④

Establish 13 week cash flowPredictive

Owner: Unassigned deadline: 1 Cost: 0 ROI: Source: ①

Cost(/)

Owner: Unassigned deadline: 1 Cost: 0 ROI: Source: ①

④ Climate Resilience

Maturity L1 Vulnerability 4.0/4.0 Healthcare Act non-compliance

⚠ Your clinic is extremely vulnerable — 5 critical gaps, $30K NTD fixes the first one

Typhoon power outage -> cold chain failure -> all stem cells/exosomes destroyed. A single UPS prevents this. Healthcare Act Art. 23/73 requires emergency response measures. No BCP = non-compliance.

Severity

CellPlus L1

L4 Resilient

L3 Predictive

L2 Managed

L1 Reactive

L0 Unaware

Maturity

4.0

Vulnerability /4.0

Adaptive Capacity

Red

Yellow

Green

🔄 Transition Risk

⚡ Physical Risk

💰 Financial Impact

Data Sources — What does each data gap affect?

🟢 Connected (P-level) - 🟡 Estimated (S/E-level) - 🔴 Gap - ⚪ Pending

CloudSQL RevenueData

102 · P(direct) · daily auto-update

→ Financial impact calc

Treatmentuse

2,905 · P · daily auto-update

→ Operational impact analysis

Electricity/Gas fee()

9 · S(Amount reverse calc)· uncertainty ±15-23%

→ Carbon inventory Scope 1+2

Flooding(Water Resources Agency)

· verified · Yongkang StNot in flood zone

→ Physical risk screening

Typhoon(Med)

0.75/ · verified

→ Acute risk exposure

High tempTrend(NCDR + IPCC AR6)

>36°C 15→25/ · verified

→ Chronic risk exposure

ElectricityCoefficient(Energy)

0.474 kgCO₂e/kWh · verified

→ Scope 2 emissions

kWh

🔴 gap · Awaiting CellPlus · i.e.can

→ Carbon inventory precision +123%->±5%

ClinicFloor area

🔴 gap · Pending · Impact EUI Estimate

→ Scope 2 estimate range 2.3-15.7 tons

RefrigerantEquipmentList

🔴 gap · Pending · Scope 1c Cannot calc

→ Scope 1 refrigerant leakage

Insurance

⚪ Pending · Property ins/BI insurance

→ Financial buffer assessment

3 red lightsgapNeed: photograph electricity bill + ConfirmFloor area + RefrigerantEquipmentList → Carbon inventoryfrom 35% to 80%+

Topic 1Transition Risk - Carbon-related

TCFD Definition: transitionRisk = becauseLowpolicy and legal risks from low-carbon transition, technology, Risk.
Methodology: ISO 14064-1:2018(Carbon inventory)→ ISO 14068-1:2023(Carbon neutralPath)→ TCFD financialImpactEstimate
Key question: "how much will carbon cost me？Regulatory deadline is？"

1a Carbon Inventory (Scope 1/2/3) ISO 14064-1:2018 §5-6 · Method: GHG Protocol

Methodology: ISO 14064-1:2018 GHG inventory

Formula: Emissions = Data × Emission factor × GWP(Global Warming Potential)
DataQuality: P(Primary, Direct measurement)> S(Secondary, Amount reverse calc)> E(Estimated, Estimate)> N/A(Data)
Organizational boundary: CellPlus Yongkang StClinic()

Scope	Items	Data	Emission factor	Emissions	Quality	CalculationBasis
Scope 1	Gas combustion	$2,196(Amount reverse calc)	0.0034 kgCO₂e/	0.16	S	14064-1 §6.3 · Amount reverse calc ±23%
Scope 1	Refrigerant leakage	⚫ Data	—	cannotEstimate	N/A	Refrigerant·Pending
Scope 1	Company vehicle	0(Confirmed none)	—	0	P	Ari Confirm
Scope 2	Electricity(Conservative)	$26,128(Amount reverse calc)	0.474 kgCO₂e/kWh	2.3	S	±15%
Scope 2	Electricity(30 EUI)	15,000 kWh(EUIEstimate)	0.474 kgCO₂e/kWh	7.1	E	EUI +123%/-67%
Scope 2	Electricity(50 EUI)	33,000 kWh(EUIEstimate)	0.474 kgCO₂e/kWh	15.7	E	EUI +200%/-85%
Scope 3	Not calculated	—	—	⚫	N/A	Procurement/Waste/Commute
Total()				2.5–15.9	Approx 35% Completeness

Uncertainty analysis(ISO 14064-1:2018 §8.3):
Scope 2 uncertainty +123%/-67% — becauseforuseAmount reverse calcdirect kWh.
awaiting electricity bills(i.e.can), canfrom S to P , uncertainty reduced to ±5%.

Datagap(4): kWh · m³ · Refrigerant · ClinicFloor area
→ Awaiting CellPlus/ListEstimate

1b Carbon Cost (Carbon Fee/Tax/CBAM) Climate Act §16 · CBAM (EU 2023/956) · ISO 14064-1:2018 §9

Methodology: Carbon cost = Emissions × Carbon price × use

Taiwan carbon fee: 2024, General rate 300/, Preferential rate 50/(NeedVoluntary reduction plan)
CBAM: 2026/01 transitional period started, report required, 2027/01 reporting 2026 Annual emissions. use: ////Electricity/.
CellPlus use: exporter, CBAM notdirectuse. butSupply chainupstream(ReagentsImport)cancanImpact.

Carbon costItems	Emissions	Carbon price	Annual cost	Status
Taiwan carbon fee(Voluntary payment)	2.5–15.9	300/	750–4,770	✅ Not regulated
CBAM reporting	—	—	—	✅ Does not export
EnvironmentCarbon inventory	Pendinguse	—	—	⚠️ Pendingwhetheruse
Supply chainCarbon cost	not yet	—	not yet	🔴 Reagents mostly imported, Supplier may pass through

Conclusion: CellPlus CurrentCarbon costVery low(Not regulated), butNeedContinue tracking:
① EnvironmentwhetherExpand applicability(High-energy service sector must inventory)→ Confirmuse
② Supply chainCarbon cost → ReagentsImportwhether prices rise

1c Reduction Pathway (Target + Progress) ISO 14068-1:2023 §4 · GHG Protocol Mitigation Goal

Methodology: ISO 14068-1:2023 Carbon neutralPath(PyramidPriority)

Priority: 1.BaselineEstablish → 2.Reduction(Prevention) → 3.Remove(Buffer) → 4.Offset()
Carbon creditsQualityRequirement(14068-1 §11): Additionality, Permanence, No double counting, Verifiable

Baseline: 2.5–15.9 CO₂e(Pending bill confirmation)

Prevention/Reduction: Green power purchase → Scope 2 To zero

Buffer/Remove: LED Energy saving 10-15% · Efficient AC

Transfer/Offset: Residual ~1 Carbon credits

PathStep	Measures	Effect	Cost	Feasibility
1. BaselineEstablish	awaiting electricity bills	Base year	0	⏳ Data
2. Reduction(Priority)	Green power purchase	Scope 2 → 0	5,000-15,000/	✅ High
3. Reduction	LED Replace	Usage reduction 10-15%	~20,000	✅ High
4. Residual emissions	0.16 + Refrigerant	—	—	—
5. Offset()	Carbon credit purchase	ResidualTo zero	~400/	✅ can

Carbon neutrality feasibility: Green power → Scope 2 To zero → Remaining 0.16 +Refrigerant → 1 Carbon credits. Annual cost 5,400-15,400 . Very lowCost.
butBaselineuncertain(2.5-15.9 ), Pending bill confirmation.

1d Green Power / Carbon Credits (Offset Strategy) ISO 14068-1:2023 §11 · regenerativeEnergy(T-REC)

Strategy	Effect	Cost	QualityRequirement	Status
Green power(T-REC)	Scope 2 → 0	5,000-15,000/	14068-1 §11.2 Additionality	⚠️ NeedConfirmGreen powerof?
Carbon credit purchase	ResidualTo zero	~400/	14068-1 §11.3 Permanence	⚠️ NeedConfirmCarbon creditsQuality
Voluntary reduction plan	Carbon feePreferential rate	0	Environmentcan	❌ not yetEstablish

Corporate commitment review: Reduction target ❌ · RE100 ❌ · BCPcommitment ❌ · Carbon neutral claim ❌ —— None found

1e Regulatory Applicability + Disclosure Requirements ISO 31000:2018 §6.6.2 · ISO 14064-1:2018 §9

Regulatory	Applicable?	Article	Requirement	Compliant?
Climate Act(GHG Reduction Act)	❌	§16	Annual emissions < 2.5, Not regulated	✅ N/A
CBAM()	❌	—	Does not export	✅ N/A
EnvironmentCarbon inventory	⚠️	2025/3Announcement	High-energy service sector must inventory	⚠️ Pendinguse
ISSB S2	⚠️	—	Voluntary disclosure	0% Ready
TCFD	⚠️	—	Voluntary disclosure	0% Ready

Topic 2Physical Risk - Disaster-related

TCFD Definition: physicalRisk = physical impacts of climate changeImpact, Acute(ExtremeIssue)andChronic(Long-termTrend).
Methodology: ISO 14091:2021(VulnerabilityAssessment)→ ISO 22301:2019(BCP)→ TCFD financialImpact
Key question: "willletLoss？ofResponse capacity?？"

2a Acute Risks (Typhoon/Earthquake/Flood) ISO 14091:2021 §6 Exposure assessment

Methodology: ISO 14091:2021 Hazard identification + Exposure assessment

ExposureScore: 0()= 1(Low)= 2(Med)= 3(High)
Data Sources: Med · NCDR · WRA 3rd generationFlooding

hazard	Data Sources	Frequency/Dist	Exposure
Typhoon	Med	0.75/	Med(2)	Retain
Earthquake	NCDR Shanjiao fault	Dist5-10km	Med(2)	Retain
Flooding	WRA 3rd generation	Not in flood zone	Low(0)	Excluded

ScenarioResults(ISO 14091:2021): ✅ Retain: Typhoon, Earthquake ❌ Excluded: Flooding(Yongkang St not in potential zone), Sea level(Elevation15-20m), Drought(Not high water use)

2b Chronic Risks (Heat/Sea Level/Drought) ISO 14091:2021 §6 + IPCC AR6

hazard	Data Sources	Trend	Exposure
High temp	NCDR + IPCC AR6	>36°C 15→25/	Med(2)	Retain
Sea levelRising	IPCC AR6	—	Low(0)	Excluded(Elevation15-20m)
Drought	—	—	Low(0)	Excluded(Not high water use)

Urban heat island: Taipei basin amplification → High tempRiskHighat. energy consumptionRising.

2c Vulnerability Assessment (Exposure x Sensitivity / Adaptive Capacity) ISO 14091:2021 §7 Vulnerability

Methodology: ISO 14091:2021 Vulnerability = f(Exposure, Sensitivity, Adaptive Capacity)

Formula: Vulnerability = (Exposure + Sensitivity) ÷ (1 + Adaptive Capacity)
Score: 0-1 Low · 1-2 Med · 2-3 High · 3-4 High
Key correction: v2.0 ReportWrite 1.7/4.0 isof——becauseforAdaptive Capacity=0, Formula=1, VulnerabilityDoubled

hazard	Exposure	Sensitivity	Adaptive Capacity	Calculation	Vulnerability
Typhoon	Med(2)	High(2) — Cold chainBuffer	0 — BCP/UPS	(2+2)÷(1+0)	4.0 🔴 High
High temp	Med(2)	Med(1.5) — useSensitive	0	(2+1.5)÷1	3.5 🔴 High
Earthquake	Med(2)	High(2) — /Equipment	0	(2+2)÷1	4.0 🔴 High
ComprehensiveVulnerability					4.0/4.0 High

Key finding: Adaptive Capacity=0(BCP, UPS, Drill, Insurancenot yet)→ VulnerabilityDoubled.
notis"MedLow", is"High". 3 of UPS thencanTakeAdaptive Capacityfrom 0 Improvementto 1, Vulnerabilityto 2.0.

2d BCP / Response (UPS/Generator/Drills) ISO 22301:2019 §8.2-8.5 · Healthcare Act §23/§73

Methodology: ISO 22301:2019 operationsContinuousManaged

BIA(Business Impact Analysis): IdentificationProcess → RTO(Recovery Time Objective)and MTPD(Maximum Tolerable Period of Disruption)
Requirement: RTO < MTPD(22301 §8.2.2 original text)
compliance: Healthcare ActArt. 23+Art. 73RequirementEmergency response measures(Including natural disasters)

Response capacity	Current status	ISO Basis	complianceImpact
BCP(operationsContinuous)	Confirmed none	22301 §8.4	Healthcare Act non-compliance
useElectricity(UPS/Generator)	Confirmed none	22301 §8.3	Cold chainBuffer
RTO/MTPD	Not set	22301 §8.2.2	cannotDo BIA
Drill	fromnot yetDrill	22301 §8.5	BCP i.e.Write
Insurance(/Business interruption)	Pending	—	financialBuffernot yet
Staff contact tree		22301 §8.4.4	Cannot contact during disaster

BIA Scenario analysis(ISO 22301:2019 §8.2.2)

Scenario	Interruption time	Revenue loss	Asset loss	Severity
TyphoonClosure 1	1	Daily avg $73,567	0	Med
TyphoonPower outage 24h Cold chain	1	$73,567	Cold chain(Pending)	High
Earthquake	30+	$73,567×30 = $2,207,033	+Equipment(Pending)	Fatal

RTO/MTPD Not set(22301 §8.2.2 original textRequirement RTO < MTPD)→ 🔴 cannotDo BIA = cannotDo BCP = non-compliance

Topic 3Climate Financial Impact - Money

TCFD Definition: climateRiskoffinancialImpact = Transition Risk Financial Impact + Physical Risk Financial Impact
Methodology: TCFD financialImpact · ISO 31010:2019 Scenario analysis
Key question: "？is prevention worth the investmentPrevention？"

3a Transition Risk Financial Impact TCFD · ISO 31010:2019

Items	Annual amount	CalculationMethod	uncertainty
Taiwan carbon fee	750–4,770	Emissions × 300/	Not regulated, Voluntary payment
CBAM reportingCost	0	does not export	—
Supply chainCarbon cost	not yet	ReagentsImport × Procurement	🔴 Pending
Carbon inventoryCost()	150,000	ISO 14064-1 verificationuse	ifEnvironmentExpand applicability
Green power purchase	5,000-15,000	T-REC
transitionRiskfinancialImpact		~157,750–169,770	Low-Med

3b Physical Risk Financial Impact TCFD · ISO 31010:2019 · ISO 22301:2019 §8.2.2

Scenario		Single-event loss	Annual loss	CalculationMethod
TyphoonClosure 1	0.75/	$73,567	$55,175	Daily avgRevenue × Frequency
TyphoonPower outage→Cold chain	0.3/	$73,567 +	$22,070 +	Power outage×(+)
High tempenergy consumption	1/	~$5,000	$5,000	Electricity
Earthquake	0.01/	$2,207,033+	$22,070	30Revenue×
physicalRiskfinancialImpact			~$104,315 +	Med-High

Single-event loss: TyphoonPower outage→Cold chain → Stem cells/Exosomes → $200-500
PreventionCost: UPS $30,000 → Payback in one event

3c Climate-Related Annual Financial Exposure (Total) TCFD disclosure

	Annual amount		uncertainty
transitionRisk	~$157,750–169,770	—	Low-Med
physicalRisk	~$104,315 +	$200-500	Med-High
climateAnnual financial exposure	~$262,000–274,000 +	$200-500	Med-High

ROI analysis:
Prevention investment: UPS $30,000 + BCP $50,000 + Insurance $30,000/ = $110,000
Loss avoided: $262,000+ + $200-500
ROI = 2.4x()~ 45x()

Cross-TopicRisk transmission pathway + Scenario analysis

L5 DimensionTransmissionPath ISO 14091:2021 RiskTransmission · ISO 31010:2019 Scenario analysis

TyphoonPower outage → Chain impact(Cross-Topic+Dimension)

④

climate

TyphoonPower outage

→

②

operations

Cold chain

No UPS buffer

→

①

financial

15/ +

→

⑧

reputation

Patient trust damage

→

⑨

Organization

Recovery pressure

Adaptive Capacity=0 → no buffer at any stepBuffer → ReactivenotInterruption

Scenario analysis(ISO 31010:2019)

Scenario	Trigger	Time	TransmissionPath	Severity	31010 technology
TyphoonClosure 1	Typhoonstrike	Short-term	④→②→①→⑧	Med	Scenario analysis
TyphoonPower outage 24h	TyphoonPower outage	Short-term	④→②→①→⑨	High	BIA + Event tree
High tempenergy consumption	High temp	Mid-term	④→①→②	Low	Trend analysis
Earthquake	Shanjiao fault	Long-term	④→②→①→⑧→⑨	Fatal	Scenario analysis
EnvironmentCarbon inventory	Regulatory	Mid-term	⑥→④→②	Med	Risk matrix

AssessmentRedYellowGreen + MaturityAssessment

Risk assessment RedYellowGreen + MaturityAssessment ISO 31000:2018 §6.6.3

BCP coverage

0%(Confirmed none)

22301 §8.4

Vulnerability(Doubled)

4.0 / 4.0

ISO 14091:2021

Scope 2 uncertainty

+123% / -67%

14064-1 §8.3

RTO/MTPD

Not set

22301 §8.2.2

useElectricity

Confirmed none

22301 §8.3

TyphoonRisk

Med(0.75/)

14091 Exposure

High tempRisk

Med(TrendRising)

14091 + IPCC

EarthquakeRisk

Med(Shanjiao fault 5-10km)

14091 Exposure

FloodingRisk

Low(Excluded)

14091

Carbon cost

0(Not regulated)

Climate Act §16

MaturityAssessment

	Current status	Completeness
L1 Data	+externalclimate+Electricity, kWh/m³/Refrigerant/Floor area	35%
L2 Regulatory	Confirmnon-compliance( BCP)	30%
L3 disclosure	Ready 0%	0%
L4a Calculation	, uncertaintyHigh, Base year	40%
L4b Path	butTarget, Baseline	15%
L5 Tracking	pathway existsbutInsufficient quantification	45%
Adaptive Capacity	BCP=0 + UPS=0 + Drill=0 + Insurance=?	0
MaturityAssessment		L1 byReactive(Confirmed)

actionPyramidPriorityaction + UpgradePath

Risk treatment PyramidPriorityRecommended actions ISO 31000:2018 §6.6.4 · ISO 14068-1:2023 §4 · ISO 22301:2019 §8.3

UPS(Cold chain)

Stem cells/ExosomesEquipment UPS, Power outageCold chainuninterrupted.

Cost: 3 Time: 3 notDoofLoss: 152,910 / + ROI: Typhoonthen

Establish BCP(operationsContinuous)

TyphoonClosure SOP, Cold chainResponseProcess, Staff contact tree, Drill. Healthcare Act non-compliance.

Cost: 5 Time: 2 months notDoofLoss: Healthcare Act non-compliance + Closure SOP ROI: Less than1Closurethen

ConfirmInsurance(Property ins + BI insurance)

ConfirmedInsurance, then. Earthquake 30 Closure = 458 LossBuffer.

Cost: ~3 / Time: 1 ROI: Earthquakethen 150

obtain electricity bill()

obtain electricity bill kWh, fromAmount reverse calcUpgradeforDirect measurement. uncertaintyfrom +123% to ±5%.

Cost: 0 Time: i.e. ROI: Free

Green power(Scope 2 To zero)

T-REC regenerativeEnergy, Scope 2 To zero.

Cost: 5,000-15,000/ Time: 1 months ROI: Carbon neutralPath

Upgradefrom L1 to L2 ofPath

Current position: L1(IssueTreatment). Stuck at"Response"——KnowsRiskbutaction.
to L2 Need:
① physicalRisk: Establish BCP + Drill(ISO 22301:2019 §8.4 + §8.5)→ Adaptive Capacityfrom 0 to 1
② transitionRisk: Carbon inventory + Set base year(ISO 14064-1:2018 §5-6)→ from 35% to 80%
③ financialImpact: RTO/MTPD + Purchase insurance(22301 §8.2.2)→ Financial buffer established
Estimated time: 3 months Cost: 8

ContinuousMonitor + Predictive + Continuous cycle

Monitoring indicators

BCP coverage — 0% → Target 100%

Vulnerability — 4.0 → Target <2.0( UPS )

Scope 2 uncertainty — +123% → Target ±5%(obtain bill)

DimensionIndicatorsTracking — Continue tracking ② operations / ⑧ reputationIndicatorspathway exists

RisktrajectoryPredictive — At L1 → to L2 Need BCP + Drill

Continuous cycle: PredictiveResultsImpactRiskIdentification → RiskList → → Increasingly precise

① Financial Resilience

Maturity L1 5 red lights CustomerMed 35%

Maturity

$3,784

Revenue(3.4)

$198

Monthly avgRevenue

$65,930

Daily avgRevenue

35.1%

3CustomerShare

Red

①Current state ID

②FutureRisk

③Early warning

④

⑤Improvement

Data Sources

CloudSQL treatment_purchases(Revenue)connected · 102 · $37,841,396

CloudSQL treatment_usage_items(Treatmentuse)connected · 2,905

CloudSQL patient_registry(Patient)connected · 68

Sheet(Electricity/Gas fee)connected · 9

Cost(/)gap · Awaiting CellPlus

cash flowPredictivegap · Confirmed none

(/use)Pending

Insurance(/Business interruption)Pending

/gap ·

StepCurrent state ID — Now

RevenueTrend(CloudSQL i.e.Data)

L1 Data + ExistingDocument CloudSQL cellplusdata · Performance Sheet · use

RevenueData(CloudSQL )

Data	Source	Data	Quality
Treatment	treatment_purchases	102 · $37,841,396	P
Treatmentuse	treatment_usage_items	2,905	P
Patient	patient_registry	68	P
Customer	treatment_purchases DISTINCT pid	72	P
Electricity	Sheet	9 $26,128(16months)	S
Cost	❌	—	N/A
cash flowPredictive	❌ Confirmed none	—	N/A
	❓ Pending	—	N/A
Insurance	❓ Pending	—	N/A

RevenueTrend( 12 months)

	record count	Revenue (NTD)	Notes
2026-09	1	240,000	Mo start
2026-08	2	2,530,000	—
2026-07	2	506,000	—
2026-06	5	4,780,000	🔺 High
2026-05	3	550,800	—
2026-04	6	3,379,596	—
2026-03	4	868,000	—
2026-02	9	1,080,000	most transactions but low unit priceLow
2026-01	9	2,990,000	—
2025-12	6	1,080,000	—
2025-11	7	5,780,000	🔺 High
2025-10	3	760,000	—

RevenueVolatility: from $240K to $5,780K/. Monthly avg $1,978,000, Daily avg $65,930. RevenueHighPerTreatment.

CustomerMed

Indicators	Results	Threshold
1 CustomerRevenueShare	22.7%($8,600,000)	>40% Yellow / >60% Red	🟡
3 CustomerRevenueShare	35.1%($13,960,000)	>40% Yellow / >60% Red	🟡 Red
Customer	72	—	—

Datagap(5): Cost · cash flowPredictive · · Insurance · receivables and payables
→ Awaiting CellPlus

L2 Regulatory + corporate commitment Healthcare Act · ISO 31000:2018 §6.6.2 · COSO ERM

Regulatory	Applicable?	Requirement	Compliant?
Healthcare Act	✅	Medical financial reporting	⚠️ Pending
Taiwan carbon fee	❌	Annual emissions < 2.5	✅ N/A
CBAM	❌	Does not export	✅ N/A
ISSB S2 / TCFD	⚠️	Climate financial disclosure	0% Ready

L4 Method — CalculationMethod / Treatment / Assessmenttechnology ISO 31000:2018 §6.6.3 · COSO ERM · ISO 31010:2019

§12 CalculationMethod(Quantification tool)

Method	Formula	Results	Quality
Monthly avgRevenue	SUM(Revenue)/	$1,978,000/	P
Daily avgRevenue	Monthly avg/30	$65,930/	P
CustomerMed	N/Revenue	3=35.1%	P
	/Monthly avg	⚫ cannotCalculation	N/A
break-even point	Cost/(1-Cost)	⚫ cannotCalculation	N/A
Exposure	Emissions×Carbon price	$0(Not regulated)	P

§14 Treatment(Pyramid)

Baseline: Monthly avg $1,978,000

Prevention: 13 week cash flowPredictive + Customer

Buffer: cash reserve 3-6 + CostAnalysis

Transfer: BI insurance + Property ins

§15 Assessmenttechnology(31010)

Scenario	CalculationResults	financialImpact	Severity	technology
3CustomerLoss1	Revenue12-23%	Revenue$240K-$780K	High	ScenarioAnalysis
2LowRevenue	Revenue<$500K	cash flowPressure	Med	cash flowPressure
TyphoonClosure1(④Transmission)	Daily avgRevenue loss	$65,930	Med	BIA
EarthquakeClosure30(④Transmission)	30Revenue loss	$1,977,900	Fatal	ScenarioAnalysis

L5 Risk transmission pathway RiskTransmissionTracking

④

climate

TyphoonClosure

→

①

financial

$65,930/

cash flowPredictive

→

②

operations

Treatment

→

⑧

reputation

Patient trust damage

Current position: ① Financial Resilienceat L1(IssueTreatment). Stuck at"don't know when money runs out"——RevenueDatabut no cash flowPredictive, Cost.
needto L2(Managed)Need: Establish 13 week cash flowPredictive + CostAnalysis.

StepFutureRisk — L4 Calculation + L5 Scenario analysis

cash flowPredictive

Confirmed none

COSO ERM

Pressure

Confirmed none

ISO 31000:2018 §6.6.4

13 week cash flow

Confirmed none

COSO ERM

Cost

not yet

—

RevenueVolatility

High($240K~$5.78M)

Industry benchmark

CustomerMed(3)

35.1%

Risk Appetite

1Customer

22.7%

Risk Appetite

Exposure

$0(Not regulated)

Climate Act §16

	Current status	Completeness
L1 Data	RevenueData, Cost///Insurance	30%
L2 Regulatory	N/A	40%
L3 disclosure	0%	0%
L4 Calculation	RevenueAnalysis, Cost/cash flowCannot calc	25%
L5 Tracking	pathway exists, Insufficient quantification	35%
MaturityAssessment		L1 byReactive

StepEarly warning — i.e.Monitordashboard

⚠ Early warning dashboard

Based on 2026-09-15 CloudSQL Results.

cash flowPredictive

Confirmed none

COSO ERM

Pressure

Confirmed none

ISO 31000:2018 §6.6.4

13 week cash flow

Confirmed none

COSO ERM

Cost

not yet

—

RevenueVolatility

High($24K~$5.78M/)

Industry benchmark

CustomerMed(3)

35.1%

Risk Appetite

1Customer

22.7%

Risk Appetite

Exposure

$0(Not regulated)

Climate Act §16

Step — PyramidPriorityaction

Establish 13 week cash flowPredictive

. TakeRevenue+Cost+include cash balance, know when money runs out.

Cost: 0 (Do) Time: 1 notDoofLoss: don't know when money runs out

Cost(/)

Cost(Rent/Issue/Equipment)andCost(Consumables/Medicines/Commission), find break-even point.

Cost: 0 (Do) Time: 1 notDoofLoss: don't knowDovolume needed to break even

Establishcash reserve(3 monthsCost)

RevenueVolatility, NeedBuffer. Target: 3-6 monthsCostofcash reserve.

Time: 6-12 months notDoofLoss: RevenueLowcash breaks at trough

Customer

Low 3 CustomerPer(35.1% → Target <30%). Develop new customers, Promote repurchase.

notDoofLoss: 3Loss1=Revenue12-23%

Confirm/BI insurance + Property ins

TyphoonClosureoffinancialBuffer. Earthquake=Asset loss.

Cost: ~3 / ROI: Typhoon/Earthquakethen

StepImprovement — Monitor + Predictive + Continuous cycle

Monitoring indicators(ISO 31000:2018 §6.7)

RevenueTrend — treatment_purchases Summaryconnected

CustomerMed — 3ShareTracking35.1% Red

cash flowPredictive — 13 week rollingPredictivenot yetEstablish

Cost — /Trackingnot yet

Insurance — Property ins/BI insurancePending

Predictive(Beyond ISO 31000:2018)

RevenuetrajectoryPredictive — historicalTrend + Seasonal → Future 3-6 Revenue

CustomerLossImpact — 3Loss1 → Revenue 12-23%

RisktrajectoryPredictive — At L1 → to L2 Needcash flowPredictive+CostAnalysis

DimensionTransmission — ④ Typhoon→① Daily avgLoss $65,930 → ② operationsInterruption → ⑧ reputation

Continuous cycle: PredictiveResultsImpactStepofRiskIdentification → RiskList →

Healthcare Act Reform

Severity: Critical Source: Regulatory-driven Deadline: already in effect

CellPlus regenerative medicineClinicbusiness scope involvesCell, Healthcare ActArt. 23(medical advertising)andArt. 73(medical fees)compliance showsRed. regenerative medicine is an emerging field, Regulatoryboundaries ambiguous, but authorities have increased inspections.

DimensionImpactTransmission

⑥ Regulatory
non-compliance

→

② operations
operations restricted

→

⑧ reputation
trust damaged

→

① financial
Revenue

effect

: Healthcare ActArt. 23advertising restrictions → regenerative medicine marketing language limited

: Art. 73fee disclosure → Celltreatment pricing modelNeedadjust

: non-complianceAudited → Fine+SuspensionRisk → reputation → CustomerLoss

Recommended actions

Healthcare Actreview existing marketing copy+fee disclosure
Cost: 5 · AvoidFine50-500

Establishcompliance SOP: all marketing copy requires legal review before publishing
Cost: 2/ · Avoid200Fine

RegulatoryTracking: monthly review of Ministry of HealthAnnouncement
Cost: 1/ · AvoidcomplianceRisk

TrackingIndicators

compliance review pass rate

Target: 100%

RegulatoryTracking

Target: ≥1/

audit findings

not yet

Target: 0

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Extreme Weather Intensification

Severity: Critical Source: Scenario-driven Deadline:

TaiwanatTyphoonPath, CellPlus Clinic BCP, useElectricity. TyphoonPower outage → Cold chain → Stem cells/Exosomes. Vulnerability 4.0/4.0(High), Adaptive Capacity 0.

DimensionImpactTransmission

④ climate
Vulnerability4.0

→

② operations
Cold chain

→

⑤ natural
ecologyPer

→

① financial

effect

: Typhoon/High temp → Power outage → UPS → Cold chain

: Cell/Exosomes → directLoss $200-500

: CustomerTreatmentInterruption → reputation → Customer

Recommended actions

UPS(Cold chain)
Cost: 3 · Avoid200-500

Establish BCP: Power outageResponseProcess+Drill
Cost: 8 · from L1toL2

ConfirmInsurance: Property ins+BI insurance
Cost: 5/ · TransferResidualRisk

TrackingIndicators

BCP coverage

Target: 100%

useElectricity

Target: UPS+Generator

DrillFrequency

Target: ≥1/

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Customer Concentration 35%

Severity: High Source: Data-driven Deadline: CustomerLoss

3 CustomerRevenue 35.1%($13.95M). Loss = RevenueSharp drop 12-22%. cash flowPredictive, CostAnalysis, cannotEarly warning.

DimensionImpactTransmission

① financial
Med35%

→

② operations
Per

→

③ Social
Risk

→

⑧ reputation
word-of-moutheffect

effect

: 3 CustomerMed 1 Loss → Revenue 12-22%

: cash flowPredictive → don't know how long can survive → Too lateResponse

: operations → Quality → CustomerLoss()

Recommended actions

Establish 13 week cash flowPredictive
Cost: 3 · fromL1toL2

CustomerStrategy: Customer+HealthManaged
Cost: 10 · Medto25%

CostAnalysis: vsCost
Cost: 2 · know how long you can survive revenue loss

TrackingIndicators

3Med

35.1%

Target: ≤25%

cash flowPredictive

Target: 13week rolling

Customer

not yetTracking

Target: ≥85%

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AI Impact on Healthcare

Severity: High Source: Trend-driven Deadline: 12-24months

AI diagnosticassist, smartpatientManaged, AI drug development is disrupting regenerative medicine. CellPlus CurrentdigitalStrategy, AI Total.

DimensionImpactTransmission

② operations
digital

→

⑧ reputation

→

① financial
InvestmentPressure

→

⑥ Regulatory
AIRegulatory

effect

: AI diagnostic → High, CostLow

: CellPlus services outcompeted → CustomerLossto AI Clinic

: notInvestment AI → Market obsolete · Investment → financialPressure+RegulatoryRisk

Recommended actions

digitalStrategyAssessment: AI AI diagnostic assist pilot(FDA approved)
Cost: 30 · Improvementdiagnostic+

smartpatientManaged: CRM+AI TrackingSystem
Cost: 15 · Improvement20%

AI RegulatoryTracking: Ministry of Health AI
Cost: 1/ · AvoidcomplianceRisk

TrackingIndicators

digital

Target: L2

AI tooluse

Target: ≥2

diagnostic

not yetquantification

Target: +30%

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CBAM - Carbon Border Adjustment Mechanism

Severity: Monitor Source: Regulatory-driven Deadline: 2026.01 transitional period · reporting 2027.01

CBAM transitional period started(2026/01/01). CellPlus ifImport/Equipment, NeedreportingEmissions. CurrentCarbon inventory 35%, Scope 2 uncertainty +123%. Clinicnot a direct exporter, butSupply chainupstreamcancanImpact.

DimensionImpactTransmission

④ climate
Carbon inventory35%

→

① financial
CostRising

→

⑦ geopolitical
Supply chainadjust

→

② operations
Procurement

effect

: CBAM reportingRequirement → SupplierNeedEmissionsData → ProcurementCostRising

: CellPlus Carbon inventory 35% → Cannot report → Supply chainadjustPressure

: prepare early → turn into competitive advantage(GreenSupply chain → brand)

Recommended actions

Scope 1/2 Carbon inventory(ISO 14064-1:2018)
Cost: 15 · from35%to80%

Supplier: +Tracking
Cost: 3 · Supply chaincompliance

CBAM reporting: 2027.01 System
Cost: 5 · Avoidreporting

TrackingIndicators

Carbon inventoryCompleteness

35%

Target: 80%

Supplierreply

Target: ≥70%

CBAM reportingReady

Target: 2027.01100%

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00 Governance Structure

Who is responsible for what? — to ISSB S1 / TCFD / willdisclosureRequirement

🔵 Oversight Layer (Decision)

ISSB: Governance body · will: governance

Director / Decision Maker

Approve risk policy · Budget allocation · Overall Maturity

Review frequency: Quarterly

✅ RiskManaged(ISO 31000:2018 )

Views: Dashboard + Export + Issue summary

🟢 Management Layer (Execution)

ISSB: Management · will: Managed

Medical Director

⑥ Regulatory · ⑧ reputation · ③ Social

Operations Director

② operations · ⑤ natural · ⑦ geopolitical

Finance Director

① financial · ④ climate(Carbon cost)

External Advisor (ESG/Regulatory)

ESG disclosure - Regulatory tracking - Benchmarking

Review frequency: Monthly

❌ Lacks ESG disclosure experience (training needed)

see: DimensionAnalysis + Risk Register + Action Tracking

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⑤ Natural / Ecological Resilience

Maturity L0 TNFD 0/4 Not Started Water Risk: Low

ℹ TNFD assessment not started — natural risk awareness is zero

CellPlus has not initiated TNFD LEAP assessment, IBAT screening, or biodiversity survey. While current water risk is low (Taipei basin), the clinic has no visibility into nature-related risks in its supply chain. Starting TNFD assessment is the first step from L0 → L1.

Severity

CellPlus L0

L4 Resilient

L3 Predictive

L2 Managed

L1 Reactive

L0 Unaware

Maturity

2.0

Vulnerability /4.0

Red Lights

Yellow Lights

Disclosure Ready

Gaps

TNFD LEAP Assessment

L · Locate

⬜

IBAT screening pending

No high-risk interfaces detected (awaiting IBAT/WWF confirmation)

E · Evaluate

⬜

Dependencies: Water

Impacts: Land use change (facility footprint). ENCORE pending

A · Assess

⬜

No risks identified yet

No physical/transition risks or opportunities identified (post-TNFD)

P · Prepare

⬜

0% disclosure ready

No TNFD report, no SBTN targets, no biodiversity survey

LEAP Score: 0.0/4 (Not Started) · Gaps: No TNFD report · No SBTN targets · No biodiversity survey · No IBAT screening · No ENCORE assessment

Water Risk (WRI Aqueduct)

Stress Level

Low-Medium

Score: 1.5/5

Flood Risk

Low

Drought Risk

Low

Industry Intensity

Low

Overall Water Risk: Low
Data source: address_heuristic (Taipei basin estimate). Recommend connecting WRI Aqueduct API for real data.
Action: Establish water usage monitoring (awaiting water utility bills)

EUDR Zero-Deforestation Compliance

Not Applicable

CellPlus is a service business — does not use EUDR regulated commodities.
Periodic supply chain review recommended.

Data Sources

WRI Aqueduct (water stress)

address_heuristic · Taipei basin estimate

→ Water risk assessment

IBAT Screening

🔴 gap · Awaiting IBAT tool screening

→ TNFD Locate phase

ENCORE Assessment

🔴 gap · Awaiting ENCORE tool evaluation

→ TNFD Evaluate phase

EUDR Status

Connected · Service business, not in scope

→ EUDR compliance

Maturity & Upgrade Path

L0 Current	No IBAT screening, no TNFD report — unaware of nature risks (蒙卦)
L1 Target	Complete IBAT screening + initiate TNFD LEAP → basic awareness of nature interfaces
L2 Next	Complete TNFD report + set SBTN targets → systematic nature risk management

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👁 Risk Radar Engine

System Maturity L4 🟡 Yellow Alert Topology Conserved

System Stability

0.011

E_attr / E_trans (lower = more stable)

Global Maturity

韌性式 · 乾卦

Alert Level

🟡

Yellow — 2 signals triggered

Three-Axis Analysis

Electric Axis

Finance

Energy: 9.0e-5

Dims: ①Finance ⑦Geopolitical

Qi Axis ⚠ Weakest

Operations

Energy: 1.1e-5

Dims: ②Operations ⑤Natural ⑥Regulatory

Light Axis

Information

Energy: 9.0e-5

Dims: ③Digital ④Climate ⑧Reputation ⑨Organizational

Topology Constants

Lk (Linking Number)

499.2

Tw (Twist)

2.46

Wr (Writhe)

496.7

Conservation

0.0000

<0.01 = L4 conserved

Emerging Risk

⚡ Electric × Qi (Finance × Operations)

Strongest coupling detected between finance and operations axes.
This means financial stress and operational disruption reinforce each other — a disruption in operations (e.g., BCP failure during typhoon) directly cascades into financial impact.

🟡 Early Warning Signals (Critical Slowing Theory)

Critical Slowing

ΔE = 0.000000

Threshold: < 0.0001 (3 consecutive)

Autocorrelation Rising

ρ = 0.981

Threshold: > 0.8 (3 consecutive)

Variance Inflation

σ = 5.1e-5

Below threshold (1.5× baseline)

Topology Drift

0.0000

Below threshold (< 3%)

2 of 4 signals triggered → 🟡 Yellow Alert. System recovery is slowing and state stickiness is increasing. Monitor closely.

Closed-Loop: L1 Data Collection Updates

Risk radar detected weaknesses → next scan will automatically collect additional data:

Dim ② Operations: recovery_time_metric — Qi axis critical slowing

Dim ⑤ Natural: recovery_time_metric — Qi axis critical slowing

Dim ⑥ Regulatory: recovery_time_metric — Qi axis critical slowing

Dim ① Finance: state_stickiness_check — Electric×Qi coupling anomaly

Dim ⑦ Geopolitical: state_stickiness_check — Electric×Qi coupling anomaly

Scan History

5 records since 2026-09-22 10:32
Energy trend: → Stable · Stability trend: ↓ Improving · Topology: → Stable
Daily auto-scan active (09:00 GMT+8). Critical slowing indicators will activate once sufficient history accumulates.

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DimensionMed

DimensionofAnalysisatMed.

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