TPE:2399 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	-28.73	6.62	-113.36	12.85	361.68	142.69
Depreciation & Amortization	5.87	6.7	6.32	6.64	7.98	17.35
Loss (Gain) From Sale of Assets	0.65	0.65	-	-	0.12	-41.54
Loss (Gain) From Sale of Investments	-104.36	-30.73	46.29	90.65	-154.25	-54.98
Provision & Write-off of Bad Debts	-5.5	1.18	-0.21	1.2	-24.69	0.23
Other Operating Activities	-42.61	-125.34	-69.39	-14.61	91.49	-95.29
Change in Accounts Receivable	64.37	-70.07	-45.77	23.93	9.42	85.31
Change in Inventory	193.84	491.76	103.26	79.55	-443.17	-131.15
Change in Accounts Payable	-105.98	-213.84	123.06	-184.82	91.93	31.49
Change in Other Net Operating Assets	8.26	1.76	-21.22	-96.14	151.02	-57.73
Operating Cash Flow	-14.18	68.69	28.99	-80.76	91.52	-92.98
Operating Cash Flow Growth	-	136.96%	-	-	-	-
Capital Expenditures	-3.12	-5.43	-0.71	-2.1	-2.31	-2.63
Sale of Property, Plant & Equipment	-	-	-	-	0.03	41.78
Divestitures	-	-	-	-	-	244
Investment in Securities	137.54	99.64	-113.14	348.11	23.32	-248
Other Investing Activities	44.45	42.36	35.43	29.41	22.66	20.03
Investing Cash Flow	178.87	136.57	-78.42	375.42	43.71	55.19
Short-Term Debt Repaid	-	-	-	-	-	-95
Long-Term Debt Repaid	-	-1.84	-1.68	-1.51	-0.72	-1.91
Total Debt Repaid	-1.1	-1.84	-1.68	-1.51	-0.72	-96.91
Net Debt Issued (Repaid)	-1.1	-1.84	-1.68	-1.51	-0.72	-96.91
Common Dividends Paid	-	-	-	-213.72	-71.24	-
Other Financing Activities	-	-	-	0.07	0	-0.02
Financing Cash Flow	-1.1	-1.84	-1.68	-215.16	-71.96	-96.93
Foreign Exchange Rate Adjustments	-14.34	-6.07	-1.68	15.74	-13.85	-16.94
Net Cash Flow	149.26	197.36	-52.8	95.25	49.42	-151.67
Free Cash Flow	-17.3	63.26	28.28	-82.86	89.22	-95.61
Free Cash Flow Growth	-	123.69%	-	-	-	-
Free Cash Flow Margin	-0.97%	3.13%	1.21%	-3.71%	3.21%	-4.54%
Free Cash Flow Per Share	-0.10	0.35	0.16	-0.46	0.49	-0.54
Cash Interest Paid	0.05	0.12	0.15	0.13	0.05	0.51
Cash Income Tax Paid	2.18	1.63	12.21	39.87	1.19	15.1
Levered Free Cash Flow	63.5	62.8	48.14	-158.93	15.85	18.01
Unlevered Free Cash Flow	63.53	62.87	48.23	-158.85	15.88	18.26
Change in Working Capital	160.49	209.62	159.33	-177.48	-190.8	-72.09

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