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BES Engineering Corporation (TPE:2515)
Taiwan flag Taiwan · Delayed Price · Currency is TWD
12.05
+0.05 (0.42%)
Aug 27, 2026, 1:30 PM CST

BES Engineering Cash Flow Statement

Millions TWD. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
777.31635.94717.24624.72821.322,677
Depreciation & Amortization
248.06219.34173166.22160.14160.71
Loss (Gain) From Sale of Assets
-0.89-1.99-12.58-10.692.840.46
Asset Writedown & Restructuring Costs
30.3430.341.9914.96--
Loss (Gain) From Sale of Investments
-1.34-0.5-32.4-0.112,349-3,617
Loss (Gain) on Equity Investments
26.0214.8741.0860.0920.053.52
Provision & Write-off of Bad Debts
0.150.150.1-0.0422.79-0.16
Other Operating Activities
-448.73-344.06-181.32-143.74-2,372380.61
Change in Accounts Receivable
-5.81-657.31-970.9-3,883-353.91-229.94
Change in Inventory
-1,451-4,923-5,677-5,422-1,844-621.09
Change in Accounts Payable
1,374-213.86765.052,079-320.49265.35
Change in Unearned Revenue
-1,103496.912,6781,377-582.78515.33
Change in Other Net Operating Assets
1,0681,472-415.4-913.211,332661.98
Operating Cash Flow
513.28-3,272-2,913-6,051-765.8197.01
Operating Cash Flow Growth
------64.00%

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-409.08-400.67-436.08-187.39-44.19-63.1
Sale of Property, Plant & Equipment
7.286.498.212.370.760.2
Investment in Securities
1,401407.75-237.86-1,270241.67-1,154
Other Investing Activities
-130.4-151.4123.15120.482,491-59.42
Investing Cash Flow
868.45-137.83-542.59-1,3242,690-1,276

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
--1,3361,5891,669415.66
Long-Term Debt Issued
-3,6424,7654,801-1,322
Total Debt Issued
1,4963,6426,1016,3911,6691,738
Short-Term Debt Repaid
--2,096-856.1--1,482-
Long-Term Debt Repaid
--77.78-72.73-84.32-337.53-69.88
Total Debt Repaid
-2,980-2,173-928.83-84.32-1,819-69.88
Net Debt Issued (Repaid)
-1,4831,4695,1726,306-150.561,668
Common Dividends Paid
---796.07-805.25-817.5-356.7
Other Financing Activities
20.69-533.86110.371,35294.4936.29
Financing Cash Flow
-1,463934.914,4876,853-873.571,347

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
143.32-458.4164.14-32.54143.85-10.54
Net Cash Flow
62.33-2,9331,195-554.951,194257.69

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
104.21-3,673-3,349-6,239-809.99133.91
Free Cash Flow Growth
------72.64%
Free Cash Flow Margin
0.44%-17.73%-14.05%-32.91%-5.37%0.78%
Free Cash Flow Per Share
0.06-2.17-1.98-3.69-0.480.08
Levered Free Cash Flow
4,949-4,336-3,537-7,217-411.07-1,106
Unlevered Free Cash Flow
5,085-4,176-3,351-7,073-296.17-1,012

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
739.11739.11596.55376.63229.74174.59
Cash Income Tax Paid
56.5256.5250.3694.1736.8746.06
Change in Working Capital
-117.64-3,826-3,620-6,763-1,770591.63