Universal Textile Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-113.22	-198.6	1,008	10.99	-25.19
Depreciation & Amortization	42.14	42.11	32.84	33.82	33.42
Loss (Gain) From Sale of Assets	2.52	-2.22	-1,125	-2.64	0.32
Loss (Gain) From Sale of Investments	-1.44	2.89	-	-1.45	-6.76
Loss (Gain) on Equity Investments	32.3	-2.29	-	-	-
Provision & Write-off of Bad Debts	2.94	5.2	2.18	-2.8	1.8
Other Operating Activities	-41.05	122.26	-75.15	36.75	-11.97
Change in Accounts Receivable	46.76	49.13	4.74	19.62	-116.99
Change in Inventory	113.95	-24.39	73.49	-81.6	2.33
Change in Accounts Payable	4.33	-22.43	-5.51	32.55	18.5
Change in Unearned Revenue	30.09	-9.48	-5.35	24.62	-10.72
Change in Other Net Operating Assets	25.44	-127.11	64.03	51.42	-41.99
Operating Cash Flow	144.76	-164.92	-25.33	138.88	-152.2
Capital Expenditures	-9.5	-33.1	-86.32	-20.78	-10.34
Sale of Property, Plant & Equipment	5.96	2.24	1,325	2.75	-
Sale (Purchase) of Intangibles	-	-12.72	-	-	-
Sale (Purchase) of Real Estate	-1,243	-	-	-	-
Investment in Securities	6.07	-499.89	-168.77	-71.11	0.49
Other Investing Activities	20.36	4.19	-10.63	8.16	2.6
Investing Cash Flow	-2,101	-539.29	1,059	-80.97	-7.25
Short-Term Debt Issued	360	120	-	80	-
Long-Term Debt Issued	1,890	-	-	-	-
Total Debt Issued	2,250	120	-	80	-
Short-Term Debt Repaid	-290	-	-80	-	-50
Long-Term Debt Repaid	-1.84	-1.31	-0.58	-0.51	-0.4
Total Debt Repaid	-291.84	-1.31	-80.58	-0.51	-50.4
Net Debt Issued (Repaid)	1,958	118.69	-80.58	79.49	-50.4
Common Dividends Paid	-65.33	-326.67	-13.07	-	-26.13
Other Financing Activities	0.86	0.09	0.16	0.23	0.14
Financing Cash Flow	1,894	-207.89	-93.49	79.72	-76.39
Net Cash Flow	-62.64	-912.09	940.55	137.63	-235.84
Free Cash Flow	135.26	-198.03	-111.65	118.1	-162.53
Free Cash Flow Margin	17.57%	-20.02%	-8.08%	7.81%	-12.96%
Free Cash Flow Per Share	1.04	-1.52	-0.85	0.90	-1.24
Cash Interest Paid	3.67	1.07	1.47	0.91	0.04
Cash Income Tax Paid	-1.06	-1.17	101.64	0.38	0.11
Levered Free Cash Flow	84.81	-179.65	31.29	103.42	-159.61
Unlevered Free Cash Flow	87.09	-178.94	32.18	104.01	-159.59
Change in Working Capital	220.57	-134.28	131.4	64.21	-143.82

Source: S&P Global Market Intelligence. Standard template. Financial Sources.