Lien Chang Electronic Enterprise Co., Ltd (TPE:2431)
Taiwan · Delayed Price · Currency is TWD 10.05
-0.15 (-1.47%)
Sep 3, 2026, 1:30 PM CST
TPE:2431 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 | Jun '26 Jun 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 | -234.17 | -232.55 | -70.13 | -94.09 | 10.42 | 114.73 |
Depreciation & Amortization | 24.35 | 34.59 | 47.85 | 50.03 | 47.56 | 40.18 |
Loss (Gain) From Sale of Assets | 0.02 | 0.07 | 3.24 | 0.35 | 12.86 | -169.93 |
Asset Writedown & Restructuring Costs | 52.79 | 52.79 | - | - | 5.49 | - |
Loss (Gain) From Sale of Investments | -0.19 | -0.24 | -0.15 | -0.14 | -0.12 | -11.71 |
Provision & Write-off of Bad Debts | 0.12 | 0.03 | -0.01 | -0.02 | -0.03 | -0.98 |
Other Operating Activities | 2.76 | 3.14 | -30.49 | -70.11 | -55.88 | -39.46 |
Change in Accounts Receivable | 11.1 | 40.86 | 29.9 | 51.08 | 124.62 | 217.89 |
Change in Inventory | 74.96 | 51.12 | 23.71 | 143.06 | 51.38 | 160.07 |
Change in Accounts Payable | -48.87 | -61.51 | 48.74 | -121.25 | -165.51 | -380.02 |
Change in Unearned Revenue | -9.9 | 8.07 | - | - | - | - |
Change in Other Net Operating Assets | 5.66 | 73.56 | -14.69 | -20.32 | -3.6 | -15.34 |
Operating Cash Flow | -121.38 | -30.07 | 37.97 | -61.4 | 27.19 | -84.56 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | -1.62 | -1.81 | -23.66 | -8.29 | -30.44 | -12.47 |
Sale of Property, Plant & Equipment | 13.43 | 0.06 | 1.56 | 5.75 | 1.6 | 343.12 |
Sale (Purchase) of Intangibles | -0.39 | -0.39 | - | -0.42 | -0.47 | -1.45 |
Investment in Securities | -186.73 | -253.46 | 27.12 | -221.48 | 56.11 | 32.79 |
Other Investing Activities | 5.68 | 0.75 | - | 121.87 | -3.61 | - |
Investing Cash Flow | -169.62 | -254.84 | 5.02 | -102.56 | 23.2 | 361.99 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 |
Long-Term Debt Repaid | - | -22.22 | -16.48 | -27.88 | -26.65 | -7.59 |
Total Debt Repaid | -14.97 | -22.22 | -16.48 | -27.88 | -26.65 | -7.59 |
Net Debt Issued (Repaid) | -14.97 | -22.22 | -16.48 | -27.88 | -26.65 | -7.59 |
Common Dividends Paid | - | - | - | -11.09 | -49.92 | -27.73 |
Other Financing Activities | - | - | - | -0.18 | - | - |
Financing Cash Flow | -14.97 | -22.22 | -16.48 | -39.15 | -76.56 | -35.32 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | 69.83 | -12.65 | 21.93 | -11 | 10.34 | -1.92 |
Net Cash Flow | -236.14 | -319.77 | 48.44 | -214.11 | -15.83 | 240.19 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | -122.99 | -31.87 | 14.31 | -69.69 | -3.25 | -97.03 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -44.74% | -8.49% | 3.55% | -11.82% | -0.32% | -6.19% |
Free Cash Flow Per Share | -1.11 | -0.29 | 0.13 | -0.63 | -0.03 | -0.87 |
Levered Free Cash Flow | -77.45 | -2.74 | 13.09 | 76.25 | -155.25 | 106.94 |
Unlevered Free Cash Flow | -76.8 | -2.16 | 13.89 | 77.29 | -152.9 | 108.55 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | 0.42 | 0.07 | 0.06 | 0.06 | 0.04 | 0.26 |
Cash Income Tax Paid | 2.88 | 4.17 | 4.15 | 84.56 | 18.54 | 10.77 |
Change in Working Capital | 32.95 | 112.1 | 87.66 | 52.57 | 6.9 | -17.39 |