Delpha Construction Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	1,701	1,629	511.04	451.65	-114.62
Depreciation & Amortization	7.68	6.73	6.33	6.09	5.28
Loss (Gain) From Sale of Assets	-	0.01	-	-	-
Loss (Gain) From Sale of Investments	-5.08	-	-	-	-0.29
Provision & Write-off of Bad Debts	-4.28	4.35	-	-	-
Other Operating Activities	-476.52	-32	-87.3	-201.23	-58.86
Change in Accounts Receivable	244.52	136.03	-385.34	-0.3	-
Change in Inventory	-199.88	-4,238	-3,620	-2,832	-7,595
Change in Accounts Payable	193.13	199.62	149.01	11.54	-55.41
Change in Unearned Revenue	-601.57	1,396	1,195	416.51	189.97
Change in Other Net Operating Assets	1,049	-1,205	109.68	-673.15	132.65
Operating Cash Flow	1,909	-2,103	-2,122	-2,821	-7,496
Capital Expenditures	-0.69	-5.31	-1.54	-3.25	-3.45
Cash Acquisitions	-	-	-	-	-11.41
Sale (Purchase) of Intangibles	-0.31	-2.21	-	-	-
Investment in Securities	-22.46	-	-	-	0.91
Other Investing Activities	-60.04	-3.86	20.11	10.3	22.08
Investing Cash Flow	-83.5	-11.37	18.57	7.05	8.13
Short-Term Debt Issued	1,585	1,609	556.76	-	3,126
Long-Term Debt Issued	1,437	2,030	899	798.85	4,047
Total Debt Issued	3,023	3,639	1,456	798.85	7,173
Short-Term Debt Repaid	-	-	-	-381.76	-
Long-Term Debt Repaid	-965.2	-128.55	-27.4	-62.38	-714.22
Total Debt Repaid	-965.2	-128.55	-27.4	-444.14	-714.22
Net Debt Issued (Repaid)	2,057	3,510	1,428	354.71	6,459
Issuance of Common Stock	-	-	-	1,431	2,360
Common Dividends Paid	-1,612	-1,576	-345.04	-	-
Other Financing Activities	-0.03	0.88	-1.54	2.43	-9.14
Financing Cash Flow	445.25	1,935	1,082	1,788	8,809
Foreign Exchange Rate Adjustments	-	-	-	-	-2.36
Net Cash Flow	2,270	-178.61	-1,021	-1,026	1,319
Free Cash Flow	1,908	-2,108	-2,123	-2,825	-7,500
Free Cash Flow Margin	30.10%	-34.59%	-108.80%	-141.63%	-86025.35%
Free Cash Flow Per Share	2.23	-2.51	-2.53	-3.49	-12.84
Cash Interest Paid	385.12	305.8	236.3	165.49	95.35
Cash Income Tax Paid	575.48	156.46	8.93	3.79	-0.19
Levered Free Cash Flow	1,924	-2,472	-2,281	-2,981	-7,513
Unlevered Free Cash Flow	1,960	-2,456	-2,269	-2,972	-7,489
Change in Working Capital	685.4	-3,711	-2,552	-3,078	-7,328

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