Oceanic Beverages Co. 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	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	498.94	493.23	-138.69	-75.81	-94.44	-27.25
Depreciation & Amortization	15.3	14.6	16.12	16.7	16.58	17.54
Other Amortization	0.09	0.09	0.09	0.1	0.11	0.11
Loss (Gain) From Sale of Assets	-591.42	-617.55	-34.85	-	1.54	-
Provision & Write-off of Bad Debts	-	-	-0.9	-0.41	-0.1	-0.07
Other Operating Activities	9.71	-20.92	19.31	0.36	0.49	-3.41
Change in Accounts Receivable	-3.74	-24.58	91.68	-5.82	-9.06	-2.08
Change in Inventory	7.14	-10.07	5.93	10.05	6.79	1
Change in Accounts Payable	7.79	-4.49	-40.73	-2.99	22.55	4.14
Change in Other Net Operating Assets	-145.69	-192.03	2.99	67.61	27.9	6.25
Operating Cash Flow	-201.88	-361.72	-79.03	9.8	-27.65	-3.78
Capital Expenditures	-3.18	-3.31	-5.08	-8.34	-9.67	-7.72
Sale of Property, Plant & Equipment	726.27	1,002	132.79	-	-	-
Other Investing Activities	-54.56	-44.54	16.76	8.27	78.71	-8.58
Investing Cash Flow	668.54	954.29	144.47	-0.07	69.04	-16.3
Long-Term Debt Issued	-	-	30	-	16	50
Total Debt Issued	-2.76	-	30	-	16	50
Long-Term Debt Repaid	-	-444.66	-73.02	-44.29	-79.03	-36
Net Debt Issued (Repaid)	-417.07	-444.66	-43.02	-44.29	-63.03	14
Other Financing Activities	-38	-5.96	-29.98	35.71	0.08	0.29
Financing Cash Flow	-474.53	-450.63	-73	-8.57	-62.95	14.29
Foreign Exchange Rate Adjustments	-0.01	0	0	-0.01	0.01	-0.01
Net Cash Flow	-7.88	141.95	-7.56	1.14	-21.56	-5.8
Free Cash Flow	-205.06	-365.02	-84.11	1.46	-37.32	-11.5
Free Cash Flow Margin	-73.66%	-191.56%	-69.68%	0.37%	-8.71%	-2.81%
Free Cash Flow Per Share	-3.62	-6.44	-1.49	0.03	-0.66	-0.20
Cash Interest Paid	3.69	13.62	14.96	12.3	12.97	14.94
Cash Income Tax Paid	20.88	45.7	0.78	-0.02	-0.12	-0.01
Levered Free Cash Flow	-217.2	-118.06	-18.32	22.74	19.23	-35.44
Unlevered Free Cash Flow	-215.52	-110.03	-9.03	30.64	27.39	-26.19
Change in Working Capital	-134.49	-231.17	59.88	68.85	48.18	9.3

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.