Hung Ching Development & Construction Co. Ltd (TPE:2527)
Taiwan · Delayed Price · Currency is TWD 40.55
-1.10 (-2.64%)
Jul 30, 2026, 1:30 PM CST
TPE:2527 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 | 1,327 | 244.69 | 1,272 | 580.01 | 305.13 | 1,619 |
Depreciation & Amortization | 139.28 | 140 | 131.33 | 138.7 | 144.45 | 141.08 |
Other Amortization | 2.64 | 2.66 | 3 | 4.46 | 5.2 | 6.68 |
Loss (Gain) From Sale of Assets | -0.74 | -0.74 | - | -60.16 | - | - |
Asset Writedown & Restructuring Costs | -45.91 | -45.91 | - | - | - | - |
Loss (Gain) From Sale of Investments | - | - | -0.11 | -0.25 | 0.08 | -0.76 |
Loss (Gain) on Equity Investments | -303.45 | -169.9 | -114 | 0.21 | - | - |
Provision & Write-off of Bad Debts | - | - | - | - | - | -12.08 |
Other Operating Activities | -321.82 | -479.28 | -119.75 | -558.53 | -357.58 | -343.91 |
Change in Accounts Receivable | 3.6 | 1.8 | 9.09 | 48.3 | -42.81 | -0.93 |
Change in Inventory | 1,700 | -1,701 | 2,737 | -1,496 | -2,415 | 440.3 |
Change in Accounts Payable | 30.92 | 54.13 | -19.25 | 175.46 | -45.59 | -158.47 |
Change in Unearned Revenue | 601.34 | 765.9 | -12.63 | 26.83 | -107.28 | -297.78 |
Change in Other Net Operating Assets | 285.2 | 210.28 | -340.51 | -1,675 | -303.5 | 16.7 |
Operating Cash Flow | 3,418 | -977.47 | 3,550 | -2,801 | -2,816 | 1,410 |
Operating Cash Flow Growth | -9.92% | - | - | - | - | -4.30% |
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 | -6.13 | -6.37 | -0.12 | -0.62 | -5.22 | -377.22 |
Sale of Property, Plant & Equipment | 0.74 | 0.74 | - | 0.1 | - | - |
Cash Acquisitions | - | - | - | -2,388 | - | - |
Sale (Purchase) of Intangibles | - | - | - | - | -0.21 | -0.43 |
Sale (Purchase) of Real Estate | -5.77 | -5.77 | -1.36 | 141.16 | -10.71 | -8.3 |
Investment in Securities | 4 | - | -14 | -571.2 | - | 0.71 |
Other Investing Activities | 281.53 | 282.99 | 334.75 | 402.49 | 484.24 | 116.61 |
Investing Cash Flow | 274.38 | 271.6 | 319.27 | -2,416 | 468.1 | -268.63 |
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 | - | 775.39 | - | 4,782 | 3,936 | 517.03 |
Long-Term Debt Issued | - | 3,344 | 1,020 | 1,190 | 200 | - |
Total Debt Issued | 3,649 | 4,119 | 1,020 | 5,972 | 4,136 | 517.03 |
Short-Term Debt Repaid | - | -2,489 | -1,811 | - | -903.24 | -986 |
Long-Term Debt Repaid | - | -360.61 | -1,958 | -181.91 | -207.63 | -484.6 |
Total Debt Repaid | -6,334 | -2,850 | -3,769 | -181.91 | -1,111 | -1,471 |
Net Debt Issued (Repaid) | -2,686 | 1,269 | -2,749 | 5,790 | 3,025 | -953.58 |
Common Dividends Paid | -523.52 | -523.52 | -392.64 | -261.76 | -785.28 | -366.46 |
Other Financing Activities | -1.26 | 0.15 | 0.39 | -1.22 | 5.44 | -1.4 |
Financing Cash Flow | -3,210 | 746.11 | -3,141 | 5,527 | 2,245 | -1,321 |
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 | 2.24 | 0.81 | 4.68 | -2.48 | 1.67 | -0.69 |
Net Cash Flow | 483.91 | 41.06 | 732.77 | 307.28 | -101.43 | -180.74 |
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 | 3,412 | -983.83 | 3,550 | -2,802 | -2,822 | 1,033 |
Free Cash Flow Growth | -10.08% | - | - | - | - | -29.73% |
Free Cash Flow Margin | 67.28% | -149.32% | 48.86% | -121.01% | -203.27% | 14.77% |
Free Cash Flow Per Share | 13.00 | -3.75 | 13.49 | -10.66 | -10.74 | 3.92 |
Levered Free Cash Flow | 3,921 | -219.73 | 3,295 | -5,210 | -2,528 | 879.01 |
Unlevered Free Cash Flow | 4,112 | -28.02 | 3,489 | -5,103 | -2,463 | 934.78 |
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 | 350.39 | 344.72 | 394.06 | 274.17 | 131.91 | 101.06 |
Cash Income Tax Paid | 157.69 | 158.45 | 78.02 | 127.94 | 99.61 | 118.54 |
Change in Working Capital | 2,621 | -668.97 | 2,377 | -2,906 | -2,914 | -0.18 |