IBF Financial Holdings 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	2,296	2,171	2,000	1,288	3,884
Depreciation & Amortization, Total	250.28	240.24	226.33	225.28	178.41
Gain (Loss) On Sale of Investments	3.88	1.72	19.77	-3.3	-19.16
Stock-Based Compensation	-	-	-	75.48	-
Change in Accounts Receivable	-17,557	-7,356	-13,195	9,195	-3,368
Change in Accounts Payable	13,005	-2.63	3,658	-3,586	-1,005
Change in Other Net Operating Assets	13,318	32,341	-8,936	23,960	10,484
Other Operating Activities	644.28	289.9	373.38	232.75	995.42
Operating Cash Flow	-6,340	1,774	-9,511	8,428	-7,016
Capital Expenditures	-69.43	-121.5	-69.37	-49.71	-259.43
Sale (Purchase) of Intangibles	-39.85	-38.53	-26.73	-37.57	-35.22
Investment in Securities	132	-137.05	-	-	-
Other Investing Activities	-1,158	-8.65	110.37	-638.01	-285.32
Investing Cash Flow	-1,135	-305.72	15.12	-725.29	-577.64
Short-Term Debt Issued	8,986	7,290	6,058	-	2,619
Long-Term Debt Issued	695.61	-	2,326	669.27	6,661
Total Debt Issued	9,682	7,290	8,384	669.27	9,280
Short-Term Debt Repaid	-	-	-	-8,035	-
Long-Term Debt Repaid	-74.95	-5,864	-74.27	-72.79	-81.96
Total Debt Repaid	-74.95	-5,864	-74.27	-8,108	-81.96
Net Debt Issued (Repaid)	9,607	1,426	8,310	-7,439	9,198
Issuance of Common Stock	-	-	-	3,120	-
Common Dividends Paid	-1,060	-2,517	-	-1,948	-1,876
Other Financing Activities	-434.91	-303.9	149.03	-44.08	-117.7
Financing Cash Flow	8,112	-1,395	8,459	-6,311	7,204
Foreign Exchange Rate Adjustments	-12.48	67.71	-22.28	70.57	-18.16
Net Cash Flow	624.78	141.8	-1,059	1,462	-407.32
Free Cash Flow	-6,409	1,653	-9,580	8,378	-7,275
Free Cash Flow Margin	-78.54%	20.75%	-135.99%	141.67%	-72.81%
Free Cash Flow Per Share	-1.76	0.46	-2.64	2.51	-2.20
Cash Interest Paid	5,577	5,795	4,462	2,021	744.55
Cash Income Tax Paid	638.22	688	741.79	852.56	838.54

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