TPE:2537 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	43.65	314.82	-60.13	77.9	414.73
Depreciation & Amortization	15.25	15.67	13.95	11.72	10.55
Loss (Gain) From Sale of Assets	-	-4.21	-	-	-
Loss (Gain) From Sale of Investments	-	-	-0.33	-0.51	-0.18
Loss (Gain) on Equity Investments	3.92	2.31	0.42	0.44	0.45
Other Operating Activities	-221.22	-72.91	-122.34	-55.57	0.18
Change in Accounts Receivable	-17.05	-14.84	3.67	0.63	-4.05
Change in Inventory	-1,397	-764.56	-449.25	-373.76	-328.71
Change in Accounts Payable	130.07	52.35	61.12	-1,374	81.41
Change in Unearned Revenue	198.49	504.58	530.6	106.99	266.43
Change in Other Net Operating Assets	206.89	-146.88	-329.75	-112.5	-408.09
Operating Cash Flow	-1,037	-113.66	-351.72	-1,718	32.89
Capital Expenditures	-	-	-2.55	-	-0.09
Sale (Purchase) of Real Estate	-	20.7	-	-	-
Investment in Securities	-237.71	-26.73	-34.6	-4.91	233.63
Other Investing Activities	-0.14	-4.3	3.55	-8.46	-528.33
Investing Cash Flow	-237.84	-10.33	-33.6	-13.37	-294.78
Short-Term Debt Issued	1,596	1,591	2,813	3,451	2,492
Long-Term Debt Issued	850	-	-	-	1,472
Total Debt Issued	2,446	1,591	2,813	3,451	3,963
Short-Term Debt Repaid	-858.14	-1,198	-2,624	-1,700	-2,692
Long-Term Debt Repaid	-511.04	-10.83	-9.95	-8.53	-707.04
Total Debt Repaid	-1,369	-1,209	-2,634	-1,709	-3,399
Net Debt Issued (Repaid)	1,077	382.7	179.07	1,742	564.34
Common Dividends Paid	-	-	-	-270.5	-120.22
Financing Cash Flow	1,077	382.7	179.07	1,472	444.11
Net Cash Flow	-198	258.71	-206.25	-259.71	182.22
Free Cash Flow	-1,037	-113.66	-354.27	-1,718	32.8
Free Cash Flow Margin	-82.61%	-5.13%	-64.90%	-102.13%	1.41%
Free Cash Flow Per Share	-3.56	-0.38	-1.18	-5.70	0.11
Cash Interest Paid	279.25	240.95	224.27	157.18	103.98
Cash Income Tax Paid	74.49	7.99	12.72	74.77	3.53
Levered Free Cash Flow	-1,549	-374.6	-330.15	-1,795	145.69
Unlevered Free Cash Flow	-1,491	-316.1	-255	-1,717	194
Change in Working Capital	-878.94	-369.34	-183.28	-1,752	-392.84

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