Transcend Information 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	5,568	2,314	1,985	2,454	2,533
Depreciation & Amortization	127.97	134.9	158.44	194.62	253.81
Loss (Gain) From Sale of Assets	0.01	-0.03	0	-1,324	-0.01
Loss (Gain) From Sale of Investments	-333.97	-276.03	-38.19	8.27	-84.87
Loss (Gain) on Equity Investments	26.73	23.19	22.13	-10.3	-52.59
Stock-Based Compensation	63.65	24.58	-	-	-
Provision & Write-off of Bad Debts	0.75	0.08	-0.07	-0.3	0.57
Other Operating Activities	851.51	-324.59	-227.93	136.55	305.07
Change in Accounts Receivable	-2,048	9.81	-29.35	404.84	-188.56
Change in Inventory	247.91	-421.01	-1,861	2,632	-2,584
Change in Accounts Payable	660.66	-1,030	1,332	-916.96	245.39
Change in Other Net Operating Assets	158.34	6.48	-26.94	13.86	4.96
Operating Cash Flow	-2,226	-987.82	1,314	5,110	2,445
Operating Cash Flow Growth	-	-	-74.29%	109.00%	-
Capital Expenditures	-18.97	-75.98	-24.17	-38.33	-15.33
Sale of Property, Plant & Equipment	-	0.1	-	1,801	0.02
Sale (Purchase) of Real Estate	-0.67	-	-0.49	-4.08	-2.41
Investment in Securities	4,747	3,369	-121.09	-3,061	292.84
Other Investing Activities	0.25	0.82	0.88	15.93	-11.93
Investing Cash Flow	4,728	3,294	-144.87	-1,287	263.19
Long-Term Debt Repaid	-55.72	-56.23	-49.43	-55.29	-56.11
Total Debt Repaid	-55.72	-56.23	-49.43	-55.29	-56.11
Net Debt Issued (Repaid)	-55.72	-56.23	-49.43	-55.29	-56.11
Common Dividends Paid	-2,622	-2,145	-2,403	-2,574	-1,309
Other Financing Activities	-0.03	-3.03	-0.2	0.12	0.08
Financing Cash Flow	-2,678	-2,205	-2,452	-2,630	-1,365
Foreign Exchange Rate Adjustments	28.14	10.04	-45.23	-24.58	-62.33
Net Cash Flow	-148.14	111.86	-1,329	1,169	1,281
Free Cash Flow	-2,245	-1,064	1,290	5,072	2,430
Free Cash Flow Growth	-	-	-74.57%	108.75%	-
Free Cash Flow Margin	-13.11%	-10.55%	12.29%	41.84%	16.97%
Free Cash Flow Per Share	-5.22	-2.48	3.00	11.81	5.66
Cash Income Tax Paid	472.94	847.49	709.76	756.21	295.58
Levered Free Cash Flow	4,132	-459.56	634.65	3,317	-331.5
Unlevered Free Cash Flow	4,133	-457.65	636.73	3,318	-330.72
Change in Working Capital	-8,531	-2,884	-585.34	3,651	-510.2

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