Episil-Precision Inc. (TPE:3016)
Taiwan · Delayed Price · Currency is TWD 102.00
+5.20 (5.37%)
Aug 26, 2026, 1:30 PM CST
Episil-Precision 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 | 348.56 | 20.42 | 264.61 | 164.04 | 681.27 | 380.53 |
Depreciation & Amortization | 396.1 | 395.99 | 433.17 | 500.39 | 456.46 | 470.02 |
Other Amortization | 4.01 | 4.67 | 3.06 | 1.88 | 0.35 | - |
Loss (Gain) From Sale of Assets | -0.45 | -1.66 | -183.29 | -1.6 | - | - |
Stock-Based Compensation | - | - | - | - | 5 | - |
Other Operating Activities | 66.22 | -31.58 | -22.44 | -63.52 | 32.6 | 148.28 |
Change in Accounts Receivable | -345.37 | -47.99 | 124.36 | 250.14 | 86.27 | -335.89 |
Change in Inventory | 84.25 | 193.81 | 135.88 | 27.36 | -78.62 | -72.92 |
Change in Accounts Payable | 129.67 | -6.81 | 49.74 | -158.04 | -63.71 | 52.7 |
Change in Unearned Revenue | - | - | - | - | -14.05 | -50.87 |
Change in Other Net Operating Assets | 66.69 | -34.37 | -0.11 | -166.96 | 54.82 | 100.6 |
Operating Cash Flow | 749.66 | 492.48 | 804.97 | 553.67 | 1,160 | 692.46 |
Operating Cash Flow Growth | 19.76% | -38.82% | 45.39% | -52.29% | 67.57% | 39.54% |
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 | -333.32 | -449.33 | -824.17 | -608.69 | -475.56 | -174.84 |
Sale of Property, Plant & Equipment | 0.45 | 1.83 | 270.22 | 2.46 | - | - |
Sale (Purchase) of Intangibles | - | -0.41 | -3.22 | -5.65 | -2.85 | -1.67 |
Investment in Securities | -0.63 | 9.38 | -15.89 | - | 394.29 | -400.1 |
Other Investing Activities | 0.02 | -0.88 | -0.21 | 0.04 | 65.03 | 0.08 |
Investing Cash Flow | -333.47 | -439.41 | -573.25 | -611.84 | -19.09 | -576.52 |
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 | - | 758.82 | 929.38 | 1,085 | 1,412 | 1,770 |
Long-Term Debt Issued | - | - | 499.76 | - | 500.76 | - |
Total Debt Issued | 1,166 | 758.82 | 1,429 | 1,085 | 1,913 | 1,770 |
Short-Term Debt Repaid | - | -506.77 | -1,151 | -996.98 | -1,680 | -1,624 |
Long-Term Debt Repaid | - | -512.59 | -10.93 | -9.65 | -10.21 | -9.7 |
Total Debt Repaid | -889.32 | -1,019 | -1,162 | -1,007 | -1,690 | -1,634 |
Net Debt Issued (Repaid) | 276.72 | -260.53 | 267.04 | 78.67 | 222.9 | 136.52 |
Issuance of Common Stock | - | - | - | - | 268.74 | - |
Common Dividends Paid | -144.27 | -144.27 | -144.27 | -577.08 | -341.25 | -70.01 |
Other Financing Activities | 19.66 | - | - | - | -0.2 | - |
Financing Cash Flow | 152.12 | -404.8 | 122.77 | -498.41 | 150.19 | 66.51 |
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 |
Foreign Exchange Rate Adjustments | -0.4 | -0.46 | -0.42 | -0.74 | -0.24 | -1.36 |
Net Cash Flow | 567.91 | -352.19 | 354.06 | -557.32 | 1,291 | 181.09 |
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 | 416.35 | 43.15 | -19.2 | -55.02 | 684.83 | 517.62 |
Free Cash Flow Growth | - | - | - | - | 32.30% | 25.74% |
Free Cash Flow Margin | 9.45% | 1.11% | -0.47% | -1.30% | 11.61% | 10.26% |
Free Cash Flow Per Share | 1.42 | 0.15 | -0.07 | -0.19 | 2.35 | 1.84 |
Levered Free Cash Flow | 277.48 | -1.62 | -28.34 | -214.23 | 657.18 | 467.64 |
Unlevered Free Cash Flow | 294.13 | 13.53 | -13.68 | -194.37 | 670.34 | 475.49 |
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 | 13.72 | 10.62 | 19.37 | 25.42 | 14.68 | 9.09 |
Cash Income Tax Paid | 32.69 | 55.21 | 79.67 | 111.21 | 147.4 | -44.57 |
Change in Working Capital | -64.77 | 104.64 | 309.87 | -47.51 | -15.3 | -306.37 |