TPE:1727 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	5.11	63.13	43.73	119.7	201.2
Depreciation & Amortization	235.41	234.42	207.29	196.57	186.88
Other Amortization	-	0.09	-	-	-
Loss (Gain) From Sale of Assets	-1.19	-0.58	14.47	-4.11	-32.83
Loss (Gain) From Sale of Investments	0.02	-0.68	-3.24	0.9	-
Provision & Write-off of Bad Debts	0.63	-8.44	8.27	-0.99	-5.42
Other Operating Activities	-29.68	6.36	-46.17	-79.45	-38.88
Change in Accounts Receivable	-58.37	-24.03	38.18	103.07	-158.26
Change in Inventory	16.78	21.68	13	26.97	-75.24
Change in Accounts Payable	-30.9	22.65	-26.7	-0.32	93.22
Change in Other Net Operating Assets	-27.19	36.96	-9.51	-152.39	72.22
Operating Cash Flow	110.64	351.56	219.05	338.14	333.82
Operating Cash Flow Growth	-68.53%	60.49%	-35.22%	1.29%	-21.02%
Capital Expenditures	-568.58	-437.44	-292.22	-476.02	-207.32
Sale of Property, Plant & Equipment	2.21	1.26	3.37	6	2.55
Sale (Purchase) of Intangibles	-12.1	-0.69	-	-	-
Other Investing Activities	-1.64	-13.12	-10.53	-4.96	81.04
Investing Cash Flow	-580.11	-449.68	-298.66	-474.02	-122.77
Short-Term Debt Issued	250.11	236.72	130.65	456.01	67.78
Long-Term Debt Issued	640	477	380	597.76	-
Total Debt Issued	890.11	713.72	510.65	1,054	67.78
Short-Term Debt Repaid	-9.52	-166.31	-175.38	-330.56	-111.83
Long-Term Debt Repaid	-367.61	-477.29	-204.71	-475.4	-20.24
Total Debt Repaid	-377.12	-643.59	-380.09	-805.96	-132.07
Net Debt Issued (Repaid)	512.99	70.13	130.56	247.81	-64.29
Common Dividends Paid	-	-35.54	-86.6	-56.29	-
Dividends Paid	-62.68	-35.54	-86.6	-56.29	-
Other Financing Activities	0.02	-0.06	-15.93	-	-
Financing Cash Flow	450.32	34.53	28.04	191.52	-64.29
Foreign Exchange Rate Adjustments	-	-	-0.97	3.65	1.07
Net Cash Flow	-19.15	-63.6	-52.55	59.28	147.82
Free Cash Flow	-457.95	-85.89	-73.17	-137.88	126.5
Free Cash Flow Growth	-	-	-	-	-24.77%
Free Cash Flow Margin	-23.25%	-4.12%	-4.24%	-5.98%	6.28%
Free Cash Flow Per Share	-3.58	-0.70	-0.65	-1.22	1.17
Cash Interest Paid	-	7.67	4.68	4.25	4.93
Cash Income Tax Paid	-	0.25	13.82	28.11	2.8
Levered Free Cash Flow	-372.35	-88.62	-120.73	-190.6	68.98
Unlevered Free Cash Flow	-371.89	-87.3	-116.99	-185.78	71.87
Change in Working Capital	-99.67	57.26	14.97	-22.67	-68.06

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