BES Engineering Corporation (TPE:2515)
Taiwan · Delayed Price · Currency is TWD 11.85
-0.05 (-0.42%)
Aug 6, 2026, 1:30 PM CST
BES Engineering 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 | 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 | 764.93 | 635.94 | 717.24 | 624.72 | 821.32 | 2,677 |
Depreciation & Amortization | 233.8 | 219.34 | 173 | 166.22 | 160.14 | 160.71 |
Loss (Gain) From Sale of Assets | -2.37 | -1.99 | -12.58 | -10.69 | 2.84 | 0.46 |
Asset Writedown & Restructuring Costs | 30.34 | 30.34 | 1.99 | 14.96 | - | - |
Loss (Gain) From Sale of Investments | -0.65 | -0.5 | -32.4 | -0.11 | 2,349 | -3,617 |
Loss (Gain) on Equity Investments | 18.48 | 14.87 | 41.08 | 60.09 | 20.05 | 3.52 |
Provision & Write-off of Bad Debts | 0.15 | 0.15 | 0.1 | -0.04 | 22.79 | -0.16 |
Other Operating Activities | -399.98 | -344.06 | -181.32 | -143.74 | -2,372 | 380.61 |
Change in Accounts Receivable | -64.13 | -657.31 | -970.9 | -3,883 | -353.91 | -229.94 |
Change in Inventory | -2,184 | -4,923 | -5,677 | -5,422 | -1,844 | -621.09 |
Change in Accounts Payable | 192.76 | -213.86 | 765.05 | 2,079 | -320.49 | 265.35 |
Change in Unearned Revenue | -315.24 | 496.91 | 2,678 | 1,377 | -582.78 | 515.33 |
Change in Other Net Operating Assets | 1,023 | 1,472 | -415.4 | -913.21 | 1,332 | 661.98 |
Operating Cash Flow | -703.17 | -3,272 | -2,913 | -6,051 | -765.8 | 197.01 |
Operating Cash Flow Growth | - | - | - | - | - | -64.00% |
Investing Activities
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 |
Capital Expenditures | -458.26 | -400.67 | -436.08 | -187.39 | -44.19 | -63.1 |
Sale of Property, Plant & Equipment | 7.35 | 6.49 | 8.2 | 12.37 | 0.76 | 0.2 |
Investment in Securities | 1,195 | 407.75 | -237.86 | -1,270 | 241.67 | -1,154 |
Other Investing Activities | -215.81 | -151.4 | 123.15 | 120.48 | 2,491 | -59.42 |
Investing Cash Flow | 527.78 | -137.83 | -542.59 | -1,324 | 2,690 | -1,276 |
Financing Activities
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 |
Short-Term Debt Issued | - | - | 1,336 | 1,589 | 1,669 | 415.66 |
Long-Term Debt Issued | - | 3,642 | 4,765 | 4,801 | - | 1,322 |
Total Debt Issued | 2,065 | 3,642 | 6,101 | 6,391 | 1,669 | 1,738 |
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 | -3,112 | -2,173 | -928.83 | -84.32 | -1,819 | -69.88 |
Net Debt Issued (Repaid) | -1,046 | 1,469 | 5,172 | 6,306 | -150.56 | 1,668 |
Common Dividends Paid | - | - | -796.07 | -805.25 | -817.5 | -356.7 |
Other Financing Activities | -500.91 | -533.86 | 110.37 | 1,352 | 94.49 | 36.29 |
Financing Cash Flow | -1,547 | 934.91 | 4,487 | 6,853 | -873.57 | 1,347 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | -262.44 | -458.4 | 164.14 | -32.54 | 143.85 | -10.54 |
Net Cash Flow | -1,985 | -2,933 | 1,195 | -554.95 | 1,194 | 257.69 |
Free Cash Flow
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 |
Free Cash Flow | -1,161 | -3,673 | -3,349 | -6,239 | -809.99 | 133.91 |
Free Cash Flow Growth | - | - | - | - | - | -72.64% |
Free Cash Flow Margin | -5.15% | -17.73% | -14.05% | -32.91% | -5.37% | 0.78% |
Free Cash Flow Per Share | -0.69 | -2.17 | -1.98 | -3.69 | -0.48 | 0.08 |
Levered Free Cash Flow | -1,433 | -4,336 | -3,537 | -7,217 | -411.07 | -1,106 |
Unlevered Free Cash Flow | -1,282 | -4,176 | -3,351 | -7,073 | -296.17 | -1,012 |
Additional Metrics
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 |
Cash Interest Paid | 753.14 | 739.11 | 596.55 | 376.63 | 229.74 | 174.59 |
Cash Income Tax Paid | 107.9 | 56.52 | 50.36 | 94.17 | 36.87 | 46.06 |
Change in Working Capital | -1,348 | -3,826 | -3,620 | -6,763 | -1,770 | 591.63 |