TPE:2258 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	-3,103	-2,137	-1,927	-1,357	-786.48	-1,338
Depreciation & Amortization	1,637	1,580	1,182	763	279.39	-
Other Amortization	52.76	46.65	34.85	27.86	12.7	-
Loss (Gain) From Sale of Assets	-	0.07	-	0.04	-	-
Stock-Based Compensation	12.8	12.78	45.02	-	-	-
Provision & Write-off of Bad Debts	-0.11	-1.49	1.72	0.05	-	-
Other Operating Activities	-152.9	-343.86	-266.91	-223.89	-196.69	-334.62
Change in Accounts Receivable	254.59	222.07	-432.52	-32.13	-26.5	-
Change in Inventory	-10.23	-997.61	-354.35	-251.24	-20.68	-
Change in Accounts Payable	-274.42	666.05	504.59	91.54	39.31	-
Change in Unearned Revenue	591.19	154.71	-11.79	154.45	-	-
Change in Other Net Operating Assets	339.38	231.72	554.94	66.75	20.78	-666.52
Operating Cash Flow	-652.04	-565.78	-669.55	-760.6	-678.18	-2,339
Capital Expenditures	-1,457	-3,162	-770.05	-66.39	-151.13	-198.05
Sale of Property, Plant & Equipment	-	0.28	-	1.13	-	-
Sale (Purchase) of Intangibles	-377.45	-474.3	-1,018	-709.58	-411.26	-68.3
Investment in Securities	23.27	1,901	-3,045	46.11	10.35	-
Other Investing Activities	0.21	1.66	5.83	-219.67	110.62	-768
Investing Cash Flow	-1,811	-1,734	-4,828	-948.4	-441.42	-1,034
Long-Term Debt Repaid	-	-74.77	-2.35	-	-	-
Net Debt Issued (Repaid)	-67.55	-74.77	-2.35	-	-	-
Issuance of Common Stock	15.81	-	7,500	-	93.68	47,102
Other Financing Activities	-	-	-	0.4	-	-
Financing Cash Flow	-51.74	-74.77	7,498	0.4	93.68	47,102
Foreign Exchange Rate Adjustments	-4.64	2.12	-0.69	-	-	-
Net Cash Flow	-2,519	-2,373	2,000	-1,709	-1,026	43,728
Free Cash Flow	-2,109	-3,728	-1,440	-826.99	-829.31	-2,537
Free Cash Flow Margin	-40.82%	-43.76%	-137.89%	-279.36%	-1252.37%	-
Free Cash Flow Per Share	-1.21	-2.14	-0.90	-0.53	-0.54	-1.65
Cash Interest Paid	7.74	4.63	0.12	-	-	0.3
Cash Income Tax Paid	3.24	7.51	2.5	0.57	0.07	0.11
Levered Free Cash Flow	-1,338	-3,521	-2,193	-999.76	-991.58	-
Unlevered Free Cash Flow	-1,333	-3,518	-2,192	-999.76	-991.58	-
Change in Working Capital	900.52	276.94	260.86	29.38	12.9	-666.52

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