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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	277.92	26.16	6.62	-113.36	12.85	361.68
Depreciation & Amortization	5.43	5.49	6.7	6.32	6.64	7.98
Loss (Gain) From Sale of Assets	-	-	0.65	-	-	0.12
Asset Writedown & Restructuring Costs	-18.87	-	-	-	-	-
Loss (Gain) From Sale of Investments	-552.2	-192.73	-30.73	46.29	90.65	-154.25
Provision & Write-off of Bad Debts	-0.09	-1.08	1.18	-0.21	1.2	-24.69
Other Operating Activities	52.19	-29.13	-125.34	-69.39	-14.61	91.49
Change in Accounts Receivable	11.18	42.81	-70.07	-45.77	23.93	9.42
Change in Inventory	-118.89	31.4	491.76	103.26	79.55	-443.17
Change in Accounts Payable	12.79	-77.95	-213.84	123.06	-184.82	91.93
Change in Other Net Operating Assets	124.66	57.76	1.76	-21.22	-96.14	151.02
Operating Cash Flow	-205.88	-137.28	68.69	28.99	-80.76	91.52
Operating Cash Flow Growth	-	-	136.96%	-	-	-
Capital Expenditures	-2.03	-1.52	-5.43	-0.71	-2.1	-2.31
Sale of Property, Plant & Equipment	-	-	-	-	-	0.03
Investment in Securities	-91.12	40.14	99.64	-113.14	348.11	23.32
Other Investing Activities	39.67	42.29	42.36	35.43	29.41	22.66
Investing Cash Flow	-53.47	80.91	136.57	-78.42	375.42	43.71
Total Debt Issued	60	-	-	-	-	-
Long-Term Debt Repaid	-	-0.31	-1.84	-1.68	-1.51	-0.72
Total Debt Repaid	-0.15	-0.31	-1.84	-1.68	-1.51	-0.72
Net Debt Issued (Repaid)	59.85	-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	59.85	-0.31	-1.84	-1.68	-215.16	-71.96
Foreign Exchange Rate Adjustments	-32.61	0.77	-6.07	-1.68	15.74	-13.85
Net Cash Flow	-232.1	-55.92	197.36	-52.8	95.25	49.42
Free Cash Flow	-207.9	-138.8	63.26	28.28	-82.86	89.22
Free Cash Flow Growth	-	-	123.69%	-	-	-
Free Cash Flow Margin	-12.45%	-8.00%	3.13%	1.21%	-3.71%	3.21%
Free Cash Flow Per Share	-1.04	-0.78	0.35	0.16	-0.46	0.49
Cash Interest Paid	0.05	0.05	0.12	0.15	0.13	0.05
Cash Income Tax Paid	3.1	3.1	1.63	12.21	39.87	1.19
Levered Free Cash Flow	-47.77	-36.8	62.8	48.14	-158.93	15.85
Unlevered Free Cash Flow	-47.7	-36.77	62.87	48.23	-158.85	15.88
Change in Working Capital	29.74	54.02	209.62	159.33	-177.48	-190.8

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