JSL Construction & Development Co., Ltd. (TPE:2540)
Taiwan · Delayed Price · Currency is TWD 47.20
+0.60 (1.29%)
Aug 26, 2026, 1:30 PM CST
TPE:2540 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 | Jun '26 Jun 30, 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 | -7.71 | 644.19 | 1,903 | 1,508 | 444.62 | 1,132 |
Depreciation & Amortization | 129.79 | 133.36 | 100.64 | 56.9 | 46.45 | 57.77 |
Loss (Gain) From Sale of Assets | - | - | - | -0.13 | -18.75 | - |
Loss (Gain) From Sale of Investments | -141.05 | -240.69 | -175.23 | -11.48 | 0.74 | - |
Loss (Gain) on Equity Investments | 11.69 | 11.08 | - | - | 1.95 | - |
Stock-Based Compensation | - | 51.75 | 29.63 | 11.52 | - | - |
Provision & Write-off of Bad Debts | 29.11 | -0.51 | -63.19 | 69.94 | 15.15 | 4.18 |
Other Operating Activities | -727.7 | -859.69 | -102.08 | 93.33 | -140.37 | -59.98 |
Change in Accounts Receivable | 124.29 | 461.34 | 624.65 | -1,679 | 68.89 | -549.47 |
Change in Inventory | -7,827 | -8,592 | -8,931 | -5,245 | -5,367 | -2,631 |
Change in Accounts Payable | -829.98 | -212.13 | 1,045 | 1,080 | 736.79 | 312.01 |
Change in Unearned Revenue | 2,157 | 665.95 | 2,946 | 1,566 | 1,101 | 812.98 |
Change in Other Net Operating Assets | -448.49 | -259.83 | -1,903 | -775.72 | -1,054 | -605.16 |
Operating Cash Flow | -7,471 | -8,199 | -4,525 | -3,327 | -4,164 | -1,526 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -6.59 | -10.56 | -322.4 | -7.35 | -3.62 | -10.24 |
Sale of Property, Plant & Equipment | - | - | - | 0.31 | - | - |
Sale (Purchase) of Intangibles | -9.81 | -4.59 | -3.04 | -2.2 | -1.52 | -0.16 |
Sale (Purchase) of Real Estate | - | - | - | -65.88 | -72.79 | -82.98 |
Investment in Securities | -1,062 | -1,365 | -229.43 | -48.34 | -90.54 | -593.16 |
Other Investing Activities | -291.92 | -200 | - | - | - | -0.26 |
Investing Cash Flow | -1,370 | -1,580 | -554.87 | -123.44 | -168.47 | -686.79 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | 35,597 | 25,220 | 22,907 | 14,255 | 7,271 |
Long-Term Debt Issued | - | 3,660 | 1,212 | 358.46 | 1,073 | 1,195 |
Total Debt Issued | 30,477 | 39,257 | 26,432 | 23,265 | 15,328 | 8,466 |
Short-Term Debt Repaid | - | -30,407 | -19,372 | -20,110 | -9,856 | -5,619 |
Long-Term Debt Repaid | - | -1,112 | -1,629 | -460.31 | -529.8 | -38.84 |
Total Debt Repaid | -22,797 | -31,519 | -21,001 | -20,571 | -10,386 | -5,657 |
Net Debt Issued (Repaid) | 7,679 | 7,738 | 5,431 | 2,695 | 4,942 | 2,809 |
Issuance of Common Stock | - | 4,150 | 2,000 | 1,728 | - | - |
Common Dividends Paid | -674.91 | -674.91 | -624.91 | -435.12 | -564.41 | - |
Other Financing Activities | 0.13 | 0.01 | - | 9.63 | 13.33 | 0.38 |
Financing Cash Flow | 7,005 | 11,213 | 6,806 | 3,997 | 4,391 | 2,809 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 Cash Flow | -1,837 | 1,433 | 1,726 | 546.27 | 58.84 | 596.28 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -7,478 | -8,210 | -4,848 | -3,335 | -4,167 | -1,537 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -89.61% | -72.63% | -43.45% | -41.15% | -88.03% | -27.83% |
Free Cash Flow Per Share | -8.77 | -8.79 | -5.59 | -4.11 | -5.39 | -2.03 |
Levered Free Cash Flow | -1,749 | -8,002 | -3,671 | -3,179 | -3,580 | -1,249 |
Unlevered Free Cash Flow | -1,419 | -7,633 | -3,357 | -2,910 | -3,420 | -1,139 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 954.75 | 954.75 | 694.5 | 597.52 | 285.07 | 199.12 |
Cash Income Tax Paid | 642.44 | 642.44 | 605.25 | 212.98 | 268.89 | 414.92 |
Change in Working Capital | -6,765 | -7,939 | -6,218 | -5,055 | -4,514 | -2,660 |