Sinphar Pharmaceutical 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	365.75	304.71	375.17	224.64	-38.14
Depreciation & Amortization	254.33	243.47	230.04	248.7	247.33
Other Amortization	-	13.9	13.49	18.01	22.04
Loss (Gain) From Sale of Assets	1.05	2.48	-5.13	0.81	1.5
Loss (Gain) From Sale of Investments	-0.12	-0.3	-	-	-
Provision & Write-off of Bad Debts	-	0.14	1.68	0.47	2.54
Other Operating Activities	-5.87	-3.62	-187.15	-26.55	-190.8
Change in Accounts Receivable	-80.44	-17.7	27.29	-73.59	-84.1
Change in Inventory	-9.78	124.29	-102.18	-39.62	-15.95
Change in Accounts Payable	25.13	-106	-31.97	121.92	7.05
Change in Unearned Revenue	5.93	11.77	-10.91	2.92	-4.16
Change in Other Net Operating Assets	28.67	20.37	-13.95	-52.42	188.24
Operating Cash Flow	584.66	593.51	296.37	425.3	135.54
Operating Cash Flow Growth	-1.49%	100.26%	-30.31%	213.77%	-7.41%
Capital Expenditures	-194.71	-240.44	-295.51	-141.48	-146.18
Sale of Property, Plant & Equipment	0.05	0.48	6.3	0.24	0.53
Sale (Purchase) of Intangibles	-6.24	-16.28	-5.43	-11.96	-15.26
Investment in Securities	-29.35	-136.62	-2.45	33.76	0.33
Other Investing Activities	5.62	1.77	-37.48	-4.8	-45.02
Investing Cash Flow	-224.63	-391.08	-334.56	-124.24	-205.6
Short-Term Debt Issued	-	-	-	-	35
Long-Term Debt Issued	-	50	160	180	85
Total Debt Issued	-	50	160	180	120
Short-Term Debt Repaid	-182	-30	-47	-140	-
Long-Term Debt Repaid	-211.89	-62.36	-81.1	-259.07	-138.92
Total Debt Repaid	-393.89	-92.36	-128.1	-399.07	-138.92
Net Debt Issued (Repaid)	-393.89	-42.36	31.9	-219.07	-18.92
Issuance of Common Stock	-	-	-	-	15.58
Common Dividends Paid	-181.14	-167.72	-167.72	-33.54	-33.54
Other Financing Activities	-1	1	15.15	-10.72	159.83
Financing Cash Flow	-576.03	-209.08	-120.67	-263.33	122.95
Foreign Exchange Rate Adjustments	4.46	7.83	-4.2	5.04	-1.88
Net Cash Flow	-211.53	1.18	-163.07	42.77	51.02
Free Cash Flow	389.95	353.08	0.86	283.82	-10.64
Free Cash Flow Growth	10.45%	40955.23%	-99.70%	-	-
Free Cash Flow Margin	11.57%	11.21%	0.03%	9.93%	-0.44%
Free Cash Flow Per Share	2.05	1.85	0.01	1.49	-0.06
Cash Interest Paid	34.15	36.49	33.65	27.64	24.86
Cash Income Tax Paid	41.91	5.3	57.37	47.1	44.35
Levered Free Cash Flow	232.28	232.08	-125.83	206.61	65.95
Unlevered Free Cash Flow	253.43	255.06	-104.76	223.99	81.45
Change in Working Capital	-30.49	32.73	-131.73	-40.79	91.08

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