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	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	179.78	476.87	277.87	307.49	82.33
Depreciation & Amortization	3.58	0.08	0.27	0.25	1.13
Other Amortization	0.14	0.19	-	-	-
Loss (Gain) From Sale of Investments	-	-	-	-	1.05
Stock-Based Compensation	-	-	-	-	1.13
Provision & Write-off of Bad Debts	5.11	3.79	3.19	25.74	-
Other Operating Activities	-118.32	104.38	4.87	-3.64	-3.6
Change in Accounts Receivable	174.1	-242.04	-58.12	-139.77	-139.94
Change in Inventory	-8.31	-73.92	21.71	-20.71	-36.72
Change in Accounts Payable	-137.65	193.23	62.46	84.8	103.43
Change in Unearned Revenue	17.53	-1.54	2.05	-	-
Change in Other Net Operating Assets	16.62	0.78	3.81	-4.8	-34.22
Operating Cash Flow	132.6	461.83	318.1	249.36	-25.41
Operating Cash Flow Growth	-71.29%	45.18%	27.57%	-	-
Capital Expenditures	-6.95	-189.1	-	-	-
Cash Acquisitions	-127.55	-	-	-	-
Sale (Purchase) of Intangibles	-	-	-	-0.04	-
Investment in Securities	-60.85	-58.63	167.45	-141.18	128.02
Other Investing Activities	0.08	-0.08	0.3	-	-0.83
Investing Cash Flow	-195.27	-247.82	167.75	-141.22	127.19
Short-Term Debt Issued	100	-	-	-	-
Long-Term Debt Issued	-	147	-	-	2
Total Debt Issued	100	147	-	-	2
Long-Term Debt Repaid	-7.75	-	-1.92	-0.08	-
Total Debt Repaid	-7.75	-	-1.92	-0.08	-
Net Debt Issued (Repaid)	92.25	147	-1.92	-0.08	2
Issuance of Common Stock	-	-	-	-	268
Common Dividends Paid	-237.66	-132.03	-25.01	-	-
Financing Cash Flow	-145.41	14.97	-26.93	-0.08	270
Foreign Exchange Rate Adjustments	-2.16	-	-	-	-
Net Cash Flow	-210.24	228.98	458.92	108.06	371.79
Free Cash Flow	125.65	272.73	318.1	249.36	-25.41
Free Cash Flow Growth	-53.93%	-14.27%	27.57%	-	-
Free Cash Flow Margin	8.54%	13.89%	24.73%	20.85%	-5.31%
Free Cash Flow Per Share	1.90	4.13	4.81	3.78	-0.41
Cash Interest Paid	6.57	1.96	0.02	0.04	0
Cash Income Tax Paid	176.51	21.71	2.73	0.53	0.02
Levered Free Cash Flow	12.56	96.21	211.06	72.82	-57.87
Unlevered Free Cash Flow	16.66	97.43	211.07	72.85	-57.86
Change in Working Capital	62.3	-123.48	31.9	-80.48	-107.45

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.