Kaulin Mfg. Co., Ltd. (TPE:1531)

Kaulin Mfg. Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	49.01	-21.3	85.68	14.03	186.46	171.46
Depreciation & Amortization	90.93	82.97	72.59	68.47	68.18	66.85
Other Amortization	8.58	8.58	6.54	5.94	6.41	7.4
Loss (Gain) From Sale of Assets	-9.25	-15.03	-9.69	-92.17	2.11	-2.49
Loss (Gain) From Sale of Investments	0.22	-0.85	-	-	-	-
Provision & Write-off of Bad Debts	-9.88	-9.77	10.86	29.51	-7.31	-17.92
Other Operating Activities	-78.63	-35.77	-20.24	-90.13	10.73	35.96
Change in Accounts Receivable	120.17	134.56	-61.23	134.55	262.43	-308.65
Change in Inventory	32.36	194.43	387.87	243.11	-63.02	-385.49
Change in Accounts Payable	235.42	78.05	-11.66	-19.78	-339.96	140.67
Change in Unearned Revenue	-9.69	3.5	9.01	-7.33	-25.25	12.58
Change in Other Net Operating Assets	-10.52	0.06	30.53	-64.79	60.82	51.2
Operating Cash Flow	424.67	419.42	500.27	298.88	161.58	-228.43
Operating Cash Flow Growth	-30.50%	-16.16%	67.38%	84.98%	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-105.12	-66.91	-47.07	-22.31	-22.31	-30.46
Sale of Property, Plant & Equipment	17.13	17.54	19.66	1.66	1.07	5.69
Sale (Purchase) of Intangibles	-5.31	-17.95	-5.25	-6.09	-9.12	-3.61
Investment in Securities	-840.72	-549.65	-43.37	-330.02	80.48	1.07
Other Investing Activities	-0.33	-3.5	-3.15	-54.05	0.48	-1.56
Investing Cash Flow	-934.34	-620.47	-79.18	-410.82	50.6	-28.87

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	-	-	-	358.8	238.4
Total Debt Issued	100	-	-	-	358.8	238.4
Short-Term Debt Repaid	-	-100	-	-153.55	-	-
Long-Term Debt Repaid	-	-12.22	-0.8	-1.09	-344.72	-100.98
Total Debt Repaid	-118.34	-112.22	-0.8	-154.64	-344.72	-100.98
Net Debt Issued (Repaid)	-18.34	-112.22	-0.8	-154.64	14.08	137.42
Repurchase of Common Stock	-	-	-	-	-	-24.06
Common Dividends Paid	-72.84	-72.84	-36.42	-145.69	-127.48	-36.72
Other Financing Activities	5.36	7.59	0.19	0.05	-0.53	-
Financing Cash Flow	-85.83	-177.47	-37.03	-300.28	-113.93	76.64

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	50.25	-25.39	31.38	-21.16	16.76	7.17
Net Cash Flow	-545.25	-403.91	415.43	-433.37	115.01	-173.48

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	319.56	352.51	453.2	276.57	139.27	-258.89
Free Cash Flow Growth	-42.82%	-22.22%	63.87%	98.58%	-	-
Free Cash Flow Margin	21.70%	23.64%	27.67%	19.47%	6.63%	-8.79%
Free Cash Flow Per Share	1.66	1.94	2.48	1.52	0.76	-1.42
Levered Free Cash Flow	261.51	363.2	508.24	79.61	41.15	-309.12
Unlevered Free Cash Flow	263.04	364.89	509.68	82.15	46.2	-307.82

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	2.75	2.75	1.9	4.31	7.88	2.04
Cash Income Tax Paid	9.75	9.75	5.65	67.3	81.14	26.64
Change in Working Capital	367.73	410.59	354.53	285.75	-104.98	-489.69

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 20, 2026

Data Sources Report a data error