TPE:2399 Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	26.16	6.62	-113.36	12.85	361.68
Depreciation & Amortization	5.49	6.7	6.32	6.64	7.98
Loss (Gain) From Sale of Assets	-	0.65	-	-	0.12
Loss (Gain) From Sale of Investments	-192.73	-30.73	46.29	90.65	-154.25
Provision & Write-off of Bad Debts	-1.08	1.18	-0.21	1.2	-24.69
Other Operating Activities	-29.13	-125.34	-69.39	-14.61	91.49
Change in Accounts Receivable	42.81	-70.07	-45.77	23.93	9.42
Change in Inventory	31.4	491.76	103.26	79.55	-443.17
Change in Accounts Payable	-77.95	-213.84	123.06	-184.82	91.93
Change in Other Net Operating Assets	57.76	1.76	-21.22	-96.14	151.02
Operating Cash Flow	-137.28	68.69	28.99	-80.76	91.52
Operating Cash Flow Growth	-	136.96%	-	-	-
Capital Expenditures	-1.52	-5.43	-0.71	-2.1	-2.31
Sale of Property, Plant & Equipment	-	-	-	-	0.03
Investment in Securities	40.14	99.64	-113.14	348.11	23.32
Other Investing Activities	42.29	42.36	35.43	29.41	22.66
Investing Cash Flow	80.91	136.57	-78.42	375.42	43.71
Long-Term Debt Repaid	-0.31	-1.84	-1.68	-1.51	-0.72
Total Debt Repaid	-0.31	-1.84	-1.68	-1.51	-0.72
Net Debt Issued (Repaid)	-0.31	-1.84	-1.68	-1.51	-0.72
Common Dividends Paid	-	-	-	-213.72	-71.24
Other Financing Activities	-	-	-	0.07	0
Financing Cash Flow	-0.31	-1.84	-1.68	-215.16	-71.96
Foreign Exchange Rate Adjustments	0.77	-6.07	-1.68	15.74	-13.85
Net Cash Flow	-55.92	197.36	-52.8	95.25	49.42
Free Cash Flow	-138.8	63.26	28.28	-82.86	89.22
Free Cash Flow Growth	-	123.69%	-	-	-
Free Cash Flow Margin	-8.00%	3.13%	1.21%	-3.71%	3.21%
Free Cash Flow Per Share	-0.78	0.35	0.16	-0.46	0.49
Cash Interest Paid	0.05	0.12	0.15	0.13	0.05
Cash Income Tax Paid	3.1	1.63	12.21	39.87	1.19
Levered Free Cash Flow	-36.8	62.8	48.14	-158.93	15.85
Unlevered Free Cash Flow	-36.77	62.87	48.23	-158.85	15.88
Change in Working Capital	54.02	209.62	159.33	-177.48	-190.8

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