TPE:1540 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	89.14	180.95	111.08	108.14	-3.62	-20.66
Depreciation & Amortization	8.43	8.22	8.25	7.95	9.46	11.42
Loss (Gain) From Sale of Assets	-	-	0.03	-	-	-
Loss (Gain) From Sale of Investments	-	-	-2.82	16.72	-10.99	-0.77
Provision & Write-off of Bad Debts	1.49	-	0.76	-	0.38	-1.72
Other Operating Activities	-5.88	-81.31	19.36	-12.21	-7.92	-12.06
Change in Accounts Receivable	2.41	15.1	-5.96	-16.38	-4.6	32.39
Change in Inventory	23.93	-50.25	18.36	8.78	-38.61	20.02
Change in Accounts Payable	-18.07	21	12.29	-11.5	2.38	11.1
Change in Unearned Revenue	-115.45	27.26	64.76	-17.09	22.99	-6.52
Change in Other Net Operating Assets	13.1	-10.02	-18.8	4.06	-6.05	-5.54
Operating Cash Flow	-0.89	110.96	207.3	88.48	-36.58	27.66
Operating Cash Flow Growth	-	-46.47%	134.31%	-	-	-79.01%
Capital Expenditures	-2.92	-4.44	-1.65	-1.28	-3.32	-0.24
Sale (Purchase) of Intangibles	-0	-0.1	-1.21	-	-	-
Investment in Securities	-24.48	340.26	-300.83	-469.97	381.85	246.46
Other Investing Activities	-	-	-	-	0.02	-
Investing Cash Flow	-27.41	335.72	-303.7	-471.25	378.56	246.22
Short-Term Debt Issued	-	-	-	-	-	27.1
Long-Term Debt Issued	-	-	-	-	-	26
Total Debt Issued	-	-	-	-	-	53.1
Short-Term Debt Repaid	-	-	-	-0.1	-	-27.1
Long-Term Debt Repaid	-	-	-	-23.86	-2.85	-0.8
Total Debt Repaid	-	-	-	-23.96	-2.85	-27.9
Net Debt Issued (Repaid)	-	-	-	-23.96	-2.85	25.2
Common Dividends Paid	-136.76	-94.02	-51.28	-25.64	-42.74	-85.47
Financing Cash Flow	-136.76	-94.02	-51.28	-49.61	-45.59	-60.27
Foreign Exchange Rate Adjustments	1.13	-0.07	-0.32	34.62	5.55	-5.41
Net Cash Flow	-163.92	352.59	-147.99	-397.75	301.94	208.2
Free Cash Flow	-3.81	106.52	205.65	87.2	-39.9	27.42
Free Cash Flow Growth	-	-48.20%	135.85%	-	-	-79.14%
Free Cash Flow Margin	-0.80%	21.39%	35.72%	18.42%	-11.06%	8.81%
Free Cash Flow Per Share	-0.04	1.25	2.40	1.02	-0.47	0.32
Cash Interest Paid	-	-	-	0.03	0.13	0.1
Cash Income Tax Paid	16.56	60.59	2.89	0.36	-	12.54
Levered Free Cash Flow	-16.35	77.85	189.04	22.82	-21.75	2.3
Unlevered Free Cash Flow	-16.35	77.85	189.04	22.84	-21.66	2.36
Change in Working Capital	-94.07	3.1	70.64	-32.12	-23.89	51.45

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