UPC Technology Corporation (TPE:1313)
Taiwan · Delayed Price · Currency is TWD 11.50
-0.10 (-0.86%)
Aug 7, 2026, 1:30 PM CST
UPC Technology Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -1,185 | -1,554 | -2,384 | -282.83 | -1,236 | 2,147 |
Depreciation & Amortization | 1,722 | 1,757 | 1,796 | 1,841 | 1,777 | 1,749 |
Other Amortization | 135.43 | 139.13 | 167.99 | 193.84 | 220.6 | 206.01 |
Loss (Gain) From Sale of Assets | -341.15 | -342.96 | -0.62 | 12.69 | 5.87 | -107.85 |
Asset Writedown & Restructuring Costs | 388.31 | 388.31 | - | - | - | - |
Loss (Gain) From Sale of Investments | -0.14 | -0.2 | -0.25 | -0.43 | -0.16 | -0.05 |
Loss (Gain) on Equity Investments | -0.23 | -0.25 | -0.38 | -0.69 | -0.13 | -0.01 |
Stock-Based Compensation | 27.55 | 22.07 | - | 3.78 | 9.34 | 45.45 |
Provision & Write-off of Bad Debts | 0.89 | -4.11 | 2.82 | -3.99 | -4.93 | 5.66 |
Other Operating Activities | 270.19 | 127.96 | -360.76 | -83.49 | -1,305 | 88.28 |
Change in Accounts Receivable | 96.8 | 1,059 | 285.02 | -1,064 | 1,179 | -704.7 |
Change in Inventory | 482.83 | 1,112 | 1,351 | 60.53 | 81.34 | -3,355 |
Change in Accounts Payable | 137.91 | -1,023 | 431.53 | 62.25 | -573.81 | 670.99 |
Change in Unearned Revenue | 5.16 | 5.16 | - | - | - | - |
Change in Other Net Operating Assets | 188.9 | -57 | 687.51 | -798.56 | 519.93 | -798.82 |
Operating Cash Flow | 1,929 | 1,629 | 1,976 | -59.63 | 673.2 | -53.14 |
Operating Cash Flow Growth | -52.47% | -17.54% | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -878.03 | -985.91 | -1,148 | -1,888 | -1,969 | -2,010 |
Sale of Property, Plant & Equipment | 165.37 | 165.61 | 163.67 | 6.43 | 13.28 | 11.48 |
Sale (Purchase) of Intangibles | -8.1 | -8.48 | -18.95 | -5.34 | -6.98 | -3.55 |
Investment in Securities | -45.16 | -4.9 | -19.18 | -299.58 | 54.77 | 438.39 |
Other Investing Activities | 174.72 | 188.93 | 320.98 | 344.21 | 321.72 | 288.65 |
Investing Cash Flow | -591.2 | -644.75 | -701.75 | -1,843 | -1,586 | -1,275 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 68,346 | 85,331 | 32,387 | 47,005 | 45,721 |
Long-Term Debt Issued | - | 87,428 | 85,702 | 38,149 | 39,421 | 40,092 |
Total Debt Issued | 157,874 | 155,774 | 171,033 | 70,536 | 86,427 | 85,813 |
Short-Term Debt Repaid | - | -69,768 | -84,246 | -32,224 | -45,949 | -44,263 |
Long-Term Debt Repaid | - | -87,884 | -85,843 | -36,680 | -38,626 | -37,931 |
Total Debt Repaid | -158,892 | -157,652 | -170,089 | -68,905 | -84,575 | -82,194 |
Net Debt Issued (Repaid) | -1,017 | -1,879 | 944.6 | 1,631 | 1,851 | 3,620 |
Issuance of Common Stock | 9.6 | 13.25 | 25.23 | 82.36 | 64.04 | 150.47 |
Common Dividends Paid | -199.41 | -199.41 | -265.51 | -263.58 | -1,312 | -1,292 |
Other Financing Activities | -445.56 | -456.83 | -527.06 | -396.03 | -247.87 | -230.47 |
Financing Cash Flow | -1,653 | -2,522 | 177.25 | 1,054 | 355.82 | 2,247 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | -196.93 | -150.77 | 201.8 | -186.95 | 457.3 | -199.01 |
Net Cash Flow | -511.73 | -1,688 | 1,653 | -1,035 | -99.57 | 720.34 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 1,051 | 643.2 | 827.5 | -1,948 | -1,295 | -2,063 |
Free Cash Flow Growth | -65.23% | -22.27% | - | - | - | - |
Free Cash Flow Margin | 1.79% | 1.09% | 1.13% | -2.66% | -1.78% | -2.52% |
Free Cash Flow Per Share | 0.79 | 0.48 | 0.62 | -1.48 | -0.99 | -1.56 |
Levered Free Cash Flow | 742.06 | 730.24 | 993.43 | -2,147 | -855.12 | -2,487 |
Unlevered Free Cash Flow | 1,018 | 1,015 | 1,324 | -1,895 | -675.26 | -2,341 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 448.57 | 459.84 | 527.1 | 396.02 | 248.25 | 230.48 |
Cash Income Tax Paid | 147.38 | 102.39 | 277.22 | 6.5 | 166.52 | 975.42 |
Change in Working Capital | 911.6 | 1,096 | 2,755 | -1,740 | 1,206 | -4,187 |