Elite Material Co., Ltd. (TPE:2383)

Elite Material 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	22,915	14,649	9,578	5,488	5,073	5,493
Depreciation & Amortization	2,146	1,849	1,769	1,302	774.48	719.39
Other Amortization	7.86	25.65	15.63	29.7	24.49	-
Loss (Gain) From Sale of Assets	10.39	5.4	2.35	1.62	0.7	0.54
Asset Writedown & Restructuring Costs	466.83	466.83	202.57	-	-	-
Loss (Gain) From Sale of Investments	-7.78	-30.29	-45.87	-42.29	13.86	-
Loss (Gain) on Equity Investments	-	-	-	-	-	9.94
Provision & Write-off of Bad Debts	15.04	5	22.84	2.28	0.11	-3.46
Other Operating Activities	2,703	528.14	461.98	65.66	-219.19	74.07
Change in Accounts Receivable	-30,182	-9,819	-8,030	-5,962	1,842	-3,523
Change in Inventory	-11,059	-7,085	-3,096	-2,247	1,305	-1,784
Change in Accounts Payable	20,583	8,226	5,052	4,109	-1,728	2,319
Change in Other Net Operating Assets	6,086	3,148	1,331	141.97	411.92	716.02
Operating Cash Flow	13,685	11,968	7,263	2,890	7,498	4,022
Operating Cash Flow Growth	101.48%	64.77%	151.35%	-61.46%	86.45%	14.34%

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	-15,172	-9,490	-5,867	-3,281	-6,493	-2,470
Sale of Property, Plant & Equipment	1.83	1.67	1.52	0.62	-	7.94
Cash Acquisitions	-	-	10.38	-	-24.74	-
Sale (Purchase) of Intangibles	-69.84	-60.39	-34.9	-16.62	-50.86	-44.62
Investment in Securities	-	-	-	-	-20.67	-
Other Investing Activities	-475.03	-339.15	-11.24	-760.08	-6.41	-111.3
Investing Cash Flow	-15,715	-9,888	-5,901	-4,057	-6,596	-2,618

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	-	3,175	-	1,441	2,575	2,184
Long-Term Debt Issued	-	8,227	9,765	1,950	4,615	750
Total Debt Issued	13,948	11,403	9,765	3,391	7,190	2,934
Short-Term Debt Repaid	-	-	-819.78	-	-200	-
Long-Term Debt Repaid	-	-2,726	-1,413	-450.39	-970.42	-1,026
Total Debt Repaid	-3,170	-2,726	-2,233	-450.39	-1,170	-1,026
Net Debt Issued (Repaid)	10,778	8,677	7,532	2,941	6,019	1,908
Common Dividends Paid	-5,894	-5,894	-3,439	-2,830	-3,333	-2,330
Other Financing Activities	-19.94	-6.42	23.36	-2.37	1.31	2.57
Financing Cash Flow	4,865	2,776	4,116	108.64	2,687	-419.76

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	2,112	162.82	250.76	-126.08	211.47	-73.43
Net Cash Flow	4,948	5,020	5,729	-1,185	3,802	910.21

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	-1,486	2,478	1,397	-391.22	1,005	1,551
Free Cash Flow Growth	-	77.39%	-	-	-35.20%	-33.06%
Free Cash Flow Margin	-1.14%	2.63%	2.17%	-0.95%	2.60%	4.03%
Free Cash Flow Per Share	-4.14	6.91	3.98	-1.13	2.93	4.65
Levered Free Cash Flow	-6,054	-927.11	-1,734	-1,107	-12.38	222.72
Unlevered Free Cash Flow	-5,724	-655.33	-1,463	-937.51	78.2	270.42

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	525.65	440.27	445.83	289.8	148.04	74.42
Cash Income Tax Paid	4,113	3,719	2,079	1,859	1,461	1,355
Change in Working Capital	-14,571	-5,531	-4,744	-3,958	1,831	-2,272

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:

Sep 1, 2026

Data Sources Report a data error