Big Sun Shine CO., LTD. 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	226.52	476.87	277.87	307.49	82.33	3.89
Depreciation & Amortization	0.28	0.28	0.27	0.25	1.13	0.79
Loss (Gain) From Sale of Assets	-	-	-	-	-	-0.05
Loss (Gain) From Sale of Investments	-	-	-	-	1.05	0.11
Stock-Based Compensation	-	-	-	-	1.13	-
Provision & Write-off of Bad Debts	6.87	3.79	3.19	25.74	-	2.11
Other Operating Activities	-97.71	104.38	4.87	-3.64	-3.6	4.22
Change in Accounts Receivable	251.92	-242.04	-58.12	-139.77	-139.94	-73.63
Change in Inventory	-82.34	-73.92	21.71	-20.71	-36.72	-8.2
Change in Accounts Payable	-157.36	193.23	62.46	84.8	103.43	70.98
Change in Unearned Revenue	0.36	-1.54	2.05	-	-	-
Change in Other Net Operating Assets	14.94	0.78	3.81	-4.8	-34.22	-11.61
Operating Cash Flow	163.47	461.83	318.1	249.36	-25.41	-11.19
Operating Cash Flow Growth	-49.66%	45.18%	27.57%	-	-	-
Capital Expenditures	-1.4	-189.1	-	-	-	-2.34
Sale of Property, Plant & Equipment	-	-	-	-	-	0.43
Divestitures	-	-	-	-	-	0.25
Sale (Purchase) of Intangibles	-	-	-	-0.04	-	-
Investment in Securities	-160.33	-58.63	167.45	-141.18	128.02	-153.05
Other Investing Activities	-0.07	-0.08	0.3	-	-0.83	-
Investing Cash Flow	-161.79	-247.82	167.75	-141.22	127.19	-154.71
Long-Term Debt Issued	-	147	-	-	2	-
Total Debt Issued	200	147	-	-	2	-
Short-Term Debt Repaid	-	-	-	-	-	-6
Long-Term Debt Repaid	-	-	-1.92	-0.08	-	-
Total Debt Repaid	-3.1	-	-1.92	-0.08	-	-6
Net Debt Issued (Repaid)	196.9	147	-1.92	-0.08	2	-6
Issuance of Common Stock	-	-	-	-	268	-
Common Dividends Paid	-237.66	-132.03	-25.01	-	-	-
Financing Cash Flow	-40.76	14.97	-26.93	-0.08	270	314
Net Cash Flow	-39.09	228.98	458.92	108.06	371.79	148.11
Free Cash Flow	162.07	272.73	318.1	249.36	-25.41	-13.53
Free Cash Flow Growth	19.48%	-14.27%	27.57%	-	-	-
Free Cash Flow Margin	10.11%	13.89%	24.73%	20.85%	-5.31%	-8.05%
Free Cash Flow Per Share	2.45	4.13	4.81	3.78	-0.41	-0.24
Cash Interest Paid	3.59	1.96	0.02	0.04	0	0.04
Cash Income Tax Paid	175.68	21.71	2.73	0.53	0.02	0
Levered Free Cash Flow	-112.23	96.21	211.06	72.82	-57.87	-2.84
Unlevered Free Cash Flow	-109.99	97.43	211.07	72.85	-57.86	-2.82
Change in Working Capital	27.51	-123.48	31.9	-80.48	-107.45	-22.46

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