Lingsen Precision Industries, Ltd. (TPE:2369)
Taiwan · Delayed Price · Currency is TWD 25.35
+2.30 (9.98%)
Nov 9, 2026, 1:30 PM CST
TPE:2369 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 | 137.88 | -394.25 | -168.23 | -156.46 | 207.29 | 873.85 |
Depreciation & Amortization | 638.85 | 644.55 | 744.02 | 797.78 | 749.64 | 762.26 |
Other Amortization | 13.88 | 13.88 | 13.67 | 12.67 | 10.3 | 7.4 |
Loss (Gain) From Sale of Assets | - | -2.03 | -2.01 | - | -0.49 | -54.46 |
Asset Writedown & Restructuring Costs | 5.78 | -0.07 | -1.29 | -0.18 | 1.14 | -30.42 |
Loss (Gain) From Sale of Investments | - | - | -161.53 | - | - | - |
Stock-Based Compensation | - | - | - | - | 7.71 | - |
Provision & Write-off of Bad Debts | 0.64 | 0.22 | 0.26 | -0.54 | -0.49 | 0.39 |
Other Operating Activities | 28 | -29.05 | -92.32 | 80.46 | -200.59 | 113.47 |
Change in Accounts Receivable | -407.25 | -252.08 | 90.26 | -253.57 | 816.8 | -459.06 |
Change in Inventory | -130.96 | -75.76 | 18.4 | 226.31 | 122.99 | -314.54 |
Change in Accounts Payable | -25.9 | 164.7 | 3.99 | 37.96 | -301.48 | 161.09 |
Change in Other Net Operating Assets | 91.38 | 22.5 | 80.44 | 86.9 | -295.02 | 176.95 |
Operating Cash Flow | 352.31 | 92.6 | 622.13 | 736.82 | 1,118 | 1,237 |
Operating Cash Flow Growth | 231.59% | -85.12% | -15.57% | -34.08% | -9.63% | 128.10% |
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 | -629.39 | -508.08 | -220.38 | -412.49 | -859.34 | -1,413 |
Sale of Property, Plant & Equipment | - | 23.31 | 3.95 | - | 0.49 | 98.44 |
Divestitures | - | - | 323.49 | - | - | - |
Investment in Securities | 53.42 | 143.42 | -19.25 | -17.69 | 47.81 | 28 |
Other Investing Activities | -1.75 | -0.77 | -16.16 | -11.61 | -10.11 | -7.41 |
Investing Cash Flow | -577.72 | -342.12 | 71.64 | -441.78 | -821.16 | -1,294 |
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 | - | 926.11 | 495.49 | 917.41 | 782 | 1,231 |
Long-Term Debt Issued | - | 682.34 | 107.27 | 231.42 | 409.5 | 772.7 |
Total Debt Issued | 1,184 | 1,608 | 602.76 | 1,149 | 1,191 | 2,003 |
Short-Term Debt Repaid | - | -881.65 | -437.15 | -1,202 | -688.06 | -1,171 |
Long-Term Debt Repaid | - | -346 | -425.35 | -483.37 | -372.82 | -551.11 |
Lease Payments | -5.63 | -5.61 | -5.9 | -6 | -5.98 | -6.82 |
Total Debt Repaid | -1,096 | -1,228 | -862.5 | -1,685 | -1,061 | -1,722 |
Net Debt Issued (Repaid) | 87.67 | 380.8 | -259.74 | -536.22 | 130.63 | 281.15 |
Issuance of Common Stock | - | - | - | - | 23.35 | - |
Common Dividends Paid | - | -112.33 | -112.33 | -112.33 | -482.71 | - |
Other Financing Activities | 0.06 | 0.11 | -0.82 | -0 | -49.82 | 50.07 |
Financing Cash Flow | 87.73 | 268.58 | -372.89 | -648.56 | -378.55 | 331.23 |
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 | 17.39 | -16.32 | 6.52 | -1.83 | 6.94 | -0.57 |
Net Cash Flow | -120.28 | 2.74 | 327.4 | -355.35 | -74.97 | 273.97 |
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 | -277.08 | -415.49 | 401.75 | 324.33 | 258.46 | -175.72 |
Free Cash Flow Growth | - | - | 23.87% | 25.49% | - | - |
Free Cash Flow Margin | -3.98% | -7.47% | 7.48% | 5.84% | 4.30% | -2.27% |
Free Cash Flow Per Share | -0.74 | -1.11 | 1.07 | 0.87 | 0.69 | -0.47 |
Levered Free Cash Flow | 171.04 | -282.7 | 503.56 | 422.89 | 171.14 | -488.79 |
Unlevered Free Cash Flow | 188.24 | -267.17 | 517.43 | 440.55 | 185.36 | -478.95 |
Free Cash Flow After Leases | -282.71 | -421.09 | 395.85 | 318.33 | 252.47 | -182.54 |
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 | 24.77 | 24.77 | 23.85 | 38.17 | 22.08 | 14.4 |
Cash Income Tax Paid | 1.81 | 1.81 | -74.64 | 1.26 | 194.59 | -1.8 |
Change in Working Capital | -472.73 | -140.65 | 193.08 | 97.6 | 343.28 | -435.56 |