China Bills Finance 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	1,796	1,374	1,289	1,040	1,858
Depreciation & Amortization	23.09	22.33	21.9	21.35	9.7
Other Amortization	3.16	3.39	3.26	3.51	3.06
Loss (Gain) From Sale of Investments	-1.73	55.75	-570.92	336.58	30.13
Provision for Credit Losses	-3.53	5.82	-3.78	-	-1.34
Change in Accounts Payable	78.98	32.39	-	-	-
Change in Trading Asset Securities	-7,840	-31,388	-11,723	17,687	-10,482
Change in Other Net Operating Assets	-2,467	28,495	5,094	-15,540	6,860
Other Operating Activities	116.35	-177.8	-97.89	-226.02	187.46
Operating Cash Flow	-8,295	-1,576	-5,986	3,323	-1,536
Capital Expenditures	-8.14	-19.78	-5.83	-1.71	-6.27
Sale of Property, Plant & Equipment	0.37	0.43	0.02	-	0.48
Investment in Securities	-	-	-	-	48.71
Other Investing Activities	-2.42	-0.42	-6.68	-4.97	-1.18
Investing Cash Flow	-10.2	-19.78	-12.49	-6.68	41.74
Short-Term Debt Issued	8,859	3,202	8,396	411.09	2,956
Total Debt Issued	8,859	3,202	8,396	411.09	2,956
Short-Term Debt Repaid	-	-	-2,000	-2,500	-
Long-Term Debt Repaid	-16.12	-16.23	-16.54	-15.48	-3.15
Total Debt Repaid	-16.12	-16.23	-2,017	-2,515	-3.15
Net Debt Issued (Repaid)	8,843	3,186	6,380	-2,104	2,953
Common Dividends Paid	-1,048	-980.36	-671.48	-1,209	-1,168
Financing Cash Flow	7,796	2,206	5,708	-3,313	1,785
Net Cash Flow	-508.97	609.86	-289.81	2.96	289.88
Free Cash Flow	-8,303	-1,596	-5,991	3,321	-1,543
Free Cash Flow Margin	-288.46%	-74.63%	-291.97%	217.32%	-53.63%
Free Cash Flow Per Share	-6.17	-1.19	-4.46	2.47	-1.15
Cash Interest Paid	3,987	3,836	2,813	1,122	461.46
Cash Income Tax Paid	316.92	345.64	226.91	474.19	360.48

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Financial Services template. Financial Sources.