Orient Semiconductor Electronics, Limited (TPE:2329)
Taiwan · Delayed Price · Currency is TWD 37.25
+1.00 (2.76%)
Nov 13, 2026, 1:30 PM CST
TPE:2329 Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 | 1,391 | 1,410 | 1,229 | 1,881 | 1,449 | 1,531 |
Depreciation & Amortization | 1,086 | 975.33 | 833.99 | 947.73 | 1,112 | 1,302 |
Other Amortization | 58.61 | 58.61 | 59.88 | 48.36 | 26.74 | 37.04 |
Loss (Gain) From Sale of Assets | -12.49 | -9.56 | 2.81 | 1.12 | -72.63 | 4.88 |
Asset Writedown & Restructuring Costs | - | - | 24.58 | 4.45 | 0.52 | - |
Loss (Gain) From Sale of Investments | 4.75 | - | - | - | 1.26 | 1.68 |
Loss (Gain) on Equity Investments | - | - | - | 0.36 | -30.57 | -41.61 |
Stock-Based Compensation | 48.33 | 103.22 | 104.93 | - | 6.99 | 8.22 |
Provision & Write-off of Bad Debts | -1.39 | -0.27 | -2.73 | -6.46 | 7.55 | -17.3 |
Other Operating Activities | 288.83 | 92.94 | 96.59 | 341.92 | 310.12 | 455.98 |
Change in Accounts Receivable | 1,086 | -626.12 | 391.97 | -1,571 | 350.03 | -889.44 |
Change in Inventory | -790.47 | -988.8 | 90.58 | 40.71 | 4.76 | -708 |
Change in Accounts Payable | -1,303 | 627.27 | 684.22 | 923.38 | -192.25 | 932.97 |
Change in Unearned Revenue | -7.82 | -14.39 | -12.68 | 9.31 | -11.17 | 63.61 |
Change in Other Net Operating Assets | 69.69 | 49.47 | -228.22 | 25.71 | -193.88 | 302.26 |
Operating Cash Flow | 1,919 | 1,678 | 3,275 | 2,647 | 2,768 | 2,983 |
Operating Cash Flow Growth | 28.39% | -48.75% | 23.71% | -4.38% | -7.19% | 317.35% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Capital Expenditures | -2,664 | -2,316 | -1,959 | -859.07 | -1,092 | -1,053 |
Sale of Property, Plant & Equipment | 47.89 | 42.25 | 3.38 | 18.2 | 996.17 | 9.96 |
Sale (Purchase) of Intangibles | -40.51 | -45 | -30.78 | -79.47 | -41.17 | -28.45 |
Investment in Securities | 257.97 | -390.39 | -107.37 | -255.3 | -1,008 | -116.72 |
Other Investing Activities | 76.12 | 103.76 | 126.5 | 99.16 | 286.91 | 35.32 |
Investing Cash Flow | -2,322 | -2,606 | -1,967 | -1,076 | -858.75 | -1,153 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Short-Term Debt Issued | - | 320.7 | - | - | 1,622 | 3,173 |
Long-Term Debt Issued | - | 1,145 | 250 | 90 | 863.26 | 1,256 |
Total Debt Issued | 4,186 | 1,466 | 250 | 90 | 2,485 | 4,429 |
Short-Term Debt Repaid | - | - | - | - | -1,972 | -3,930 |
Long-Term Debt Repaid | - | -587.16 | -130.75 | -27.95 | -397 | -1,503 |
Lease Payments | -21.28 | -15.04 | -23.7 | -27.95 | -34.31 | -29.49 |
Total Debt Repaid | -2,300 | -587.16 | -130.75 | -27.95 | -2,369 | -5,433 |
Net Debt Issued (Repaid) | 1,887 | 878.64 | 119.25 | 62.05 | 116.01 | -1,004 |
Common Dividends Paid | -674.58 | -740.41 | -882.59 | -625.17 | -733.92 | - |
Other Financing Activities | -39.64 | -30.3 | -25.2 | -42.04 | -46.94 | 54.96 |
Financing Cash Flow | 271.27 | -793.17 | -788.54 | -1,605 | -664.84 | -949.44 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 9.18 | -5.86 | 16.73 | -1.31 | -21.95 | -2.82 |
Net Cash Flow | -123.02 | -1,727 | 535.62 | -36.09 | 1,223 | 877.37 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Free Cash Flow | -744.95 | -638.12 | 1,316 | 1,788 | 1,676 | 1,930 |
Free Cash Flow Growth | - | - | -26.41% | 6.68% | -13.15% | 730.34% |
Free Cash Flow Margin | -3.61% | -3.24% | 8.08% | 10.71% | 10.79% | 12.10% |
Free Cash Flow Per Share | -1.08 | -0.87 | 1.78 | 2.41 | 2.24 | 2.60 |
Levered Free Cash Flow | -1,427 | -1,296 | 1,006 | 854.32 | 1,216 | 1,370 |
Unlevered Free Cash Flow | -1,397 | -1,284 | 1,020 | 877.02 | 1,233 | 1,391 |
Free Cash Flow After Leases | -766.23 | -653.16 | 1,292 | 1,760 | 1,642 | 1,900 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Cash Interest Paid | 22.92 | 17.75 | 18.1 | 37.67 | 29.78 | 25.12 |
Cash Income Tax Paid | 47 | 42.15 | 5.81 | 87.74 | -4.98 | - |
Change in Working Capital | -945.01 | -952.58 | 925.87 | -571.83 | -42.5 | -298.62 |