Kian Shen Corporation (TPE:1525)
Taiwan · Delayed Price · Currency is TWD 65.60
-0.80 (-1.20%)
Sep 9, 2026, 1:07 PM CST
Kian Shen 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 | Jun '26 Jun 30, 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 | 107.58 | 235.77 | 302.16 | 403.82 | 269.82 | 306.77 |
Depreciation & Amortization | 96.26 | 88.4 | 77.17 | 65.04 | 54.85 | 48.07 |
Loss (Gain) From Sale of Assets | 0.3 | 0.35 | 0.45 | -0.04 | -0.01 | 1.41 |
Loss (Gain) From Sale of Investments | -0.51 | -0.76 | -0.58 | -0.37 | -0.15 | -0.04 |
Loss (Gain) on Equity Investments | -208.69 | -249.78 | -265.53 | -454.94 | -274.55 | -361.61 |
Provision & Write-off of Bad Debts | -2.45 | -2.4 | - | - | - | - |
Other Operating Activities | 76.41 | -109.54 | -32.77 | 9.29 | -58.18 | 7.32 |
Change in Accounts Receivable | -37.65 | 6.76 | -23.1 | 66.07 | -110.01 | -21.51 |
Change in Inventory | -51.38 | -10.63 | 24.3 | 118.85 | -118.52 | -17.75 |
Change in Accounts Payable | 9.35 | 12.44 | 2.21 | -29.55 | 34.06 | -14.36 |
Change in Unearned Revenue | 32.3 | -6.93 | -53.82 | 0.91 | 15.18 | 19.05 |
Change in Other Net Operating Assets | -77.21 | -30.34 | -10.96 | -72.76 | 115.42 | 51.58 |
Operating Cash Flow | -55.7 | -66.66 | 19.53 | 106.33 | -72.1 | -1.03 |
Operating Cash Flow Growth | - | - | -81.63% | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -128.77 | -112.44 | -89.1 | -81.85 | -80.25 | -24.38 |
Sale of Property, Plant & Equipment | 0.1 | 0.06 | 0.22 | 0.04 | 0.26 | 0.37 |
Sale (Purchase) of Intangibles | -7.91 | -8.38 | -4.77 | -6.36 | -0.99 | -3.37 |
Investment in Securities | -29.21 | 26.13 | 0.17 | -59.7 | 13.88 | 302.43 |
Other Investing Activities | 765.7 | 90.8 | 386.94 | 683.65 | 872.59 | 342.04 |
Investing Cash Flow | 599.91 | -3.83 | 293.47 | 535.77 | 805.48 | 617.09 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | 90 | 80 | 220 | 140 | - |
Total Debt Issued | 90 | 90 | 80 | 220 | 140 | - |
Short-Term Debt Repaid | - | -90 | -140 | -230 | -150 | -60 |
Long-Term Debt Repaid | - | - | -51.56 | -17.39 | -0.78 | -25.88 |
Lease Payments | - | - | - | -0.21 | -0.78 | -0.88 |
Total Debt Repaid | -90 | -90 | -191.56 | -247.39 | -150.78 | -85.88 |
Net Debt Issued (Repaid) | - | - | -111.56 | -27.39 | -10.78 | -85.88 |
Common Dividends Paid | -227.54 | -227.54 | -242.22 | -154.14 | -154.14 | -161.48 |
Other Financing Activities | 0.02 | -0.02 | 0.03 | 0.11 | 0.33 | -0.05 |
Financing Cash Flow | -227.52 | -227.56 | -353.75 | -181.43 | -164.59 | -247.41 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 184.22 | 7.27 | 43.79 | -23.55 | 4.03 | 0.1 |
Net Cash Flow | 500.91 | -290.78 | 3.04 | 437.12 | 572.82 | 368.75 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -184.48 | -179.1 | -69.56 | 24.47 | -152.35 | -25.42 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -14.09% | -14.38% | -4.77% | 1.53% | -10.15% | -1.99% |
Free Cash Flow Per Share | -2.51 | -2.44 | -0.95 | 0.33 | -2.07 | -0.35 |
Levered Free Cash Flow | -107.98 | -154.91 | 96.82 | 18.33 | -52.61 | 62.81 |
Unlevered Free Cash Flow | -107.52 | -154.45 | 97.12 | 19.39 | -51.63 | 63.47 |
Free Cash Flow After Leases | -184.48 | -179.1 | -69.56 | 24.27 | -153.13 | -26.29 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 0.73 | 0.73 | 0.59 | 1.69 | 1.51 | 1.07 |
Cash Income Tax Paid | 96.64 | 155 | 71.83 | 110.03 | 112.02 | 54.53 |
Change in Working Capital | -124.6 | -28.71 | -61.38 | 83.52 | -63.88 | -2.96 |