Visual Photonics Epitaxy Co., Ltd. (TPE:2455)
Taiwan · Delayed Price · Currency is TWD 388.00
+35.00 (9.92%)
Aug 5, 2026, 1:30 PM CST
Visual Photonics Epitaxy 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 | 763.02 | 547.94 | 671.06 | 450.23 | 544.73 | 855.08 |
Depreciation & Amortization | 297.91 | 290.96 | 288.2 | 284.04 | 243.27 | 272.32 |
Loss (Gain) From Sale of Assets | -0.02 | - | - | - | - | - |
Loss (Gain) From Sale of Investments | -5.8 | - | - | - | - | - |
Stock-Based Compensation | 13.02 | 13.02 | - | - | - | - |
Other Operating Activities | 20.3 | -40.54 | 44.96 | 16.21 | -107.47 | 55.11 |
Change in Accounts Receivable | -111.91 | -137.36 | 242.28 | -333.79 | 295.91 | -120.97 |
Change in Inventory | -47.59 | -87.46 | -114.01 | -17.97 | -71.14 | -43.17 |
Change in Accounts Payable | 101.87 | 54.73 | -60.31 | 221.21 | -196.52 | 55.06 |
Change in Unearned Revenue | 3.08 | 37.15 | -10.39 | -3.03 | 4.28 | 1.06 |
Change in Other Net Operating Assets | 1.66 | -38.88 | 24.03 | -44.74 | -69.55 | 104.05 |
Operating Cash Flow | 1,036 | 639.57 | 1,086 | 572.16 | 643.52 | 1,179 |
Operating Cash Flow Growth | 60.83% | -41.10% | 89.77% | -11.09% | -45.40% | 38.45% |
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 | -654.15 | -361.15 | -43.76 | -71.12 | -417.88 | -467.3 |
Sale (Purchase) of Intangibles | -2.17 | -2.58 | -2.96 | -2.9 | -2.22 | -2.56 |
Investment in Securities | - | - | - | - | -50 | - |
Other Investing Activities | -0.5 | - | - | 2.79 | - | - |
Investing Cash Flow | -656.82 | -363.73 | -46.72 | -71.23 | -470.1 | -469.86 |
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 |
Short-Term Debt Issued | - | - | - | - | - | 100 |
Long-Term Debt Issued | - | 1,000 | 1,900 | 2,590 | 1,630 | 1,280 |
Total Debt Issued | 1,918 | 1,000 | 1,900 | 2,590 | 1,630 | 1,380 |
Short-Term Debt Repaid | - | - | -100 | -100 | -280 | - |
Long-Term Debt Repaid | - | -903.92 | -2,104 | -2,483 | -1,242 | -1,482 |
Total Debt Repaid | -1,204 | -903.92 | -2,204 | -2,583 | -1,522 | -1,482 |
Net Debt Issued (Repaid) | 714.47 | 96.08 | -303.89 | 6.69 | 107.81 | -101.64 |
Issuance of Common Stock | 98.8 | 98.8 | - | - | - | - |
Repurchase of Common Stock | - | -98.81 | - | - | - | - |
Common Dividends Paid | -591.7 | -591.7 | -406.79 | -425.28 | -739.62 | -478.91 |
Financing Cash Flow | 221.57 | -495.62 | -710.68 | -418.6 | -631.81 | -580.55 |
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 | 33.21 | -11.06 | 21.59 | -9.45 | 1.14 | 15.74 |
Net Cash Flow | 633.5 | -230.84 | 350 | 72.88 | -457.26 | 143.85 |
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 | 381.39 | 278.43 | 1,042 | 501.04 | 225.64 | 711.22 |
Free Cash Flow Growth | -19.37% | -73.28% | 107.98% | 122.06% | -68.27% | -5.94% |
Free Cash Flow Margin | 10.04% | 8.24% | 32.15% | 18.60% | 8.67% | 19.71% |
Free Cash Flow Per Share | 2.03 | 1.51 | 5.64 | 2.70 | 1.21 | 3.83 |
Levered Free Cash Flow | 59.96 | 130.19 | 844.63 | 354.25 | 43.87 | 528.72 |
Unlevered Free Cash Flow | 68.79 | 135.8 | 851.62 | 362.37 | 47.97 | 532.89 |
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 | 7.03 | 9.11 | 11.35 | 13.14 | 6.63 | 6.68 |
Cash Income Tax Paid | 117.33 | 171.01 | 80.08 | 84.73 | 229.09 | 126.76 |
Change in Working Capital | -52.89 | -171.81 | 81.61 | -178.32 | -37.02 | -3.98 |