TPE:2431 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	-242.97	-232.55	-70.13	-94.09	10.42	114.73
Depreciation & Amortization	30.64	34.59	47.85	50.03	47.56	40.18
Loss (Gain) From Sale of Assets	0.07	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	0.06	0.03	-0.01	-0.02	-0.03	-0.98
Other Operating Activities	5.79	3.14	-30.49	-70.11	-55.88	-39.46
Change in Accounts Receivable	37.5	40.86	29.9	51.08	124.62	217.89
Change in Inventory	65.75	51.12	23.71	143.06	51.38	160.07
Change in Accounts Payable	-46.22	-61.51	48.74	-121.25	-165.51	-380.02
Change in Unearned Revenue	-5.18	8.07	-	-	-	-
Change in Other Net Operating Assets	40.34	73.56	-14.69	-20.32	-3.6	-15.34
Operating Cash Flow	-61.62	-30.07	37.97	-61.4	27.19	-84.56
Capital Expenditures	-2.35	-1.81	-23.66	-8.29	-30.44	-12.47
Sale of Property, Plant & Equipment	0.06	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	-89.4	-253.46	27.12	-221.48	56.11	32.79
Other Investing Activities	0.65	0.75	-	121.87	-3.61	-
Investing Cash Flow	-91.43	-254.84	5.02	-102.56	23.2	361.99
Long-Term Debt Repaid	-	-22.22	-16.48	-27.88	-26.65	-7.59
Total Debt Repaid	-14.86	-22.22	-16.48	-27.88	-26.65	-7.59
Net Debt Issued (Repaid)	-14.86	-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	-14.86	-22.22	-16.48	-39.15	-76.56	-35.32
Foreign Exchange Rate Adjustments	-1.92	-12.65	21.93	-11	10.34	-1.92
Net Cash Flow	-169.84	-319.77	48.44	-214.11	-15.83	240.19
Free Cash Flow	-63.97	-31.87	14.31	-69.69	-3.25	-97.03
Free Cash Flow Margin	-19.88%	-8.49%	3.55%	-11.82%	-0.32%	-6.19%
Free Cash Flow Per Share	-0.57	-0.29	0.13	-0.63	-0.03	-0.87
Cash Interest Paid	0.07	0.07	0.06	0.06	0.04	0.26
Cash Income Tax Paid	4.17	4.17	4.15	84.56	18.54	10.77
Levered Free Cash Flow	-27.77	-2.74	13.09	76.25	-155.25	106.94
Unlevered Free Cash Flow	-27.1	-2.16	13.89	77.29	-152.9	108.55
Change in Working Capital	92.19	112.1	87.66	52.57	6.9	-17.39

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