First Copper Technology 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	121.5	265.57	-9.49	196.94	422.68
Depreciation & Amortization	93.94	88.5	84.63	80.19	69.95
Other Amortization	-	0.08	0.05	0.01	-
Loss (Gain) From Sale of Assets	-0.47	-0.12	-0.16	-0.87	-1.76
Loss (Gain) From Sale of Investments	-	-	-8.52	22.24	-56.72
Loss (Gain) on Equity Investments	-0.01	-0.01	-0	-0.04	-0.05
Other Operating Activities	18.27	8.9	25.63	-23.32	48.71
Change in Accounts Receivable	-38.91	3.95	-69.27	144.58	-138.99
Change in Inventory	37.06	-155.97	229.91	-267.63	-418.11
Change in Accounts Payable	13.65	-2.86	9.71	-69.17	20.16
Change in Unearned Revenue	-14.63	9.9	-12.58	-48.07	-
Change in Other Net Operating Assets	-31.65	78.31	-51.59	-42.03	111.87
Operating Cash Flow	198.75	296.25	198.32	-7.18	57.76
Operating Cash Flow Growth	-32.91%	49.38%	-	-	294.64%
Capital Expenditures	-81.08	-86.54	-50.71	-78.95	-104.32
Sale of Property, Plant & Equipment	0.47	0.12	0.56	0.94	1.83
Sale (Purchase) of Intangibles	-0.18	-0.18	-	-0.14	-
Sale (Purchase) of Real Estate	-0.15	-	-	-	-
Investment in Securities	-	-	49.64	20.06	195.21
Other Investing Activities	-1.03	-	-0	-	-
Investing Cash Flow	-81.97	-86.6	-0.52	-58.09	92.72
Short-Term Debt Issued	347.43	141.94	239.09	660.25	316.28
Total Debt Issued	347.43	141.94	239.09	660.25	316.28
Short-Term Debt Repaid	-317.66	-283.16	-312.06	-306.14	-103.69
Total Debt Repaid	-317.66	-283.16	-312.06	-306.14	-103.69
Net Debt Issued (Repaid)	29.78	-141.22	-72.97	354.12	212.6
Common Dividends Paid	-181.77	-0.45	-142.74	-356.28	-286.44
Other Financing Activities	-2.27	2.63	-0.1	0.2	-
Financing Cash Flow	-154.26	-139.05	-215.81	-1.97	-73.85
Net Cash Flow	-37.48	70.6	-18.01	-67.24	76.63
Free Cash Flow	117.67	209.71	147.6	-86.13	-46.57
Free Cash Flow Growth	-43.89%	42.08%	-	-	-
Free Cash Flow Margin	4.05%	6.70%	5.58%	-2.97%	-1.45%
Free Cash Flow Per Share	0.33	0.58	0.41	-0.24	-0.13
Cash Interest Paid	14.07	12.98	16.27	9.72	2.67
Cash Income Tax Paid	0.02	0.06	0.03	6.83	-0
Levered Free Cash Flow	-76.95	-43.52	80.51	-353.51	-293.07
Unlevered Free Cash Flow	-61.19	-26.15	97.32	-343.32	-288.94
Change in Working Capital	-34.49	-66.66	106.18	-282.33	-425.06

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