Hanpin Electron Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	398.96	419.07	351.13	308.69	143.3	181.58
Depreciation & Amortization	35.11	33.86	35.08	35.31	36	36.52
Loss (Gain) From Sale of Assets	-0.18	0.8	0.11	-0.4	-0.15	-0.3
Loss (Gain) From Sale of Investments	-1.74	-3.9	-0.69	7.64	10.06	-16.76
Provision & Write-off of Bad Debts	-	-	-7.04	7.04	-2.34	-0.38
Other Operating Activities	-66.73	-14.31	8.73	57.36	21.03	23.2
Change in Accounts Receivable	37.95	-204.83	-20.2	21.4	55.47	-103.51
Change in Inventory	110.07	25.92	126.15	176.01	-294.63	-160.38
Change in Accounts Payable	-85.06	71.05	5.63	-154.37	62.24	199.57
Change in Unearned Revenue	-4.17	16.86	9.94	6.65	17.14	-5.53
Change in Other Net Operating Assets	39.63	61.19	20.57	55.81	-6.85	-25.29
Operating Cash Flow	521.72	489.56	635.23	490.51	-56.45	336.59
Operating Cash Flow Growth	-43.84%	-22.93%	29.50%	-	-	117.77%
Capital Expenditures	-34.19	-26.75	-10.85	-19.72	-20.94	-14.79
Sale of Property, Plant & Equipment	0.34	-	-	0.71	0.79	0.76
Sale (Purchase) of Intangibles	-0.83	-0.17	-1.41	-	-0.16	-0.19
Investment in Securities	289.9	-522.94	-26.53	-790.5	-4.81	511.05
Other Investing Activities	-0.04	0.4	0.46	-0.38	0.09	0.79
Investing Cash Flow	255.18	-549.46	-38.34	-809.9	-25.03	497.61
Short-Term Debt Issued	-	10	-	-	624	88
Total Debt Issued	-	10	-	-	624	88
Short-Term Debt Repaid	-	-	-40	-944	-	-
Long-Term Debt Repaid	-	-0.08	-0.97	-1.05	-0.89	-0.9
Total Debt Repaid	-10.82	-0.08	-40.97	-945.05	-0.89	-0.9
Net Debt Issued (Repaid)	-10.82	9.92	-40.97	-945.05	623.11	87.1
Common Dividends Paid	-224	-224	-200	-96	-120	-184
Other Financing Activities	-1.73	-0.57	0.14	-20.75	0.05	0.18
Financing Cash Flow	-236.55	-214.65	-240.83	-1,062	503.16	-96.72
Foreign Exchange Rate Adjustments	-60.21	67.48	-13.4	59.7	-17.68	-15.32
Net Cash Flow	480.13	-207.07	342.67	-1,321	404.01	722.17
Free Cash Flow	487.52	462.81	624.38	470.79	-77.39	321.8
Free Cash Flow Growth	-46.29%	-25.88%	32.62%	-	-	142.50%
Free Cash Flow Margin	15.24%	14.56%	25.36%	15.26%	-3.11%	16.61%
Free Cash Flow Per Share	6.00	5.70	7.69	5.79	-0.96	3.98
Cash Interest Paid	0.8	0.64	0.54	4.92	3.98	2.9
Cash Income Tax Paid	152.92	125.72	85.46	66.49	29.11	27.27
Levered Free Cash Flow	373.81	215.91	387.7	358.82	-39.43	36.2
Unlevered Free Cash Flow	374.32	216.33	388.05	361.89	-36.98	38.03
Change in Working Capital	156.29	54.03	247.91	74.88	-264.35	112.73

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