Chih Lien Industrial Co., Ltd. (TPE:2024)

Chih Lien Industrial 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	27.96	-5.88	15.92	-54.79	47.22	143.35
Depreciation & Amortization	48.86	52.49	62.98	71.81	71.74	71.81
Loss (Gain) From Sale of Assets	-10.15	0.51	-	-	-	-
Provision & Write-off of Bad Debts	0.07	-1.24	0.93	0.25	0.06	-0.14
Other Operating Activities	0.29	0.53	0.51	-11.42	-21.98	39.64
Change in Accounts Receivable	-29.26	29.82	-32.86	0.92	25.72	37.86
Change in Inventory	113.12	55.62	3.31	331.29	-314.11	-154.27
Change in Accounts Payable	-48.87	-45.73	46.43	-43.62	-51.12	59.55
Change in Other Net Operating Assets	-1.18	-5.45	16.42	-7.01	-10.18	1.95
Operating Cash Flow	100.84	80.67	113.64	288.39	-252.63	206.94
Operating Cash Flow Growth	321.52%	-29.02%	-60.59%	-	-	11.37%

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	-19.31	-17.23	-15.83	-15.46	-31.38	-41.73
Investment in Securities	4.29	10.7	8.16	14.81	-12.62	-
Other Investing Activities	0.56	5.69	0.9	0.87	-0.27	-2.89
Investing Cash Flow	-8.37	-0.84	-6.77	0.22	-44.27	-44.62

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	-	681.17	665.31	773.34	2,025	505.46
Long-Term Debt Issued	-	35	-	420	50	-
Total Debt Issued	674.28	716.17	665.31	1,193	2,075	505.46
Short-Term Debt Repaid	-	-726.77	-661.8	-1,335	-1,647	-547.32
Long-Term Debt Repaid	-	-80.91	-122.99	-83.26	-54.24	-103.57
Total Debt Repaid	-738.46	-807.68	-784.79	-1,418	-1,701	-650.89
Net Debt Issued (Repaid)	-64.18	-91.51	-119.49	-224.6	374.06	-145.42
Common Dividends Paid	-	-	-	-34.13	-117	-24.38
Other Financing Activities	0.03	0.06	0.07	0.05	0.03	0.06
Financing Cash Flow	-64.15	-91.45	-119.42	-258.68	257.09	-169.73

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	0.69	0.63	-	-0.09	0.71	-1.33
Net Cash Flow	29	-10.99	-12.55	29.85	-39.11	-8.74

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	81.53	63.44	97.82	272.94	-284.01	165.21
Free Cash Flow Growth	357.87%	-35.14%	-64.16%	-	-	2.86%
Free Cash Flow Margin	8.21%	6.42%	8.92%	29.78%	-24.30%	10.82%
Free Cash Flow Per Share	0.84	0.65	1.00	2.79	-2.91	1.69
Levered Free Cash Flow	99.76	82.15	88.48	307.6	-312.53	121.42
Unlevered Free Cash Flow	106.38	89.37	96.72	318.67	-304	125.84

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	11.57	11.57	13.25	17.81	13.38	7.01
Cash Income Tax Paid	-	-0.07	0.2	11.71	34.05	-4.1
Change in Working Capital	33.82	34.26	33.31	282.54	-349.66	-47.72

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 17, 2026

Data Sources Report a data error