AOPEN Incorporated (TPE:3046)
Taiwan · Delayed Price · Currency is TWD 49.75
+0.05 (0.10%)
Nov 10, 2026, 1:00 PM CST
AOPEN 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 | Sep '26 Sep 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 | 391.52 | 314.87 | 300.53 | 232.21 | 199.1 | 130.21 |
Depreciation & Amortization | 11.47 | 14.64 | 12.25 | 10.16 | 9.76 | 23.03 |
Other Amortization | - | - | - | - | 1.78 | 1.71 |
Loss (Gain) From Sale of Assets | -0.06 | -0.49 | -0.08 | - | - | 4.28 |
Asset Writedown & Restructuring Costs | - | - | - | - | -30.05 | - |
Loss (Gain) From Sale of Investments | - | - | -1.44 | - | -8 | -47.82 |
Loss (Gain) on Equity Investments | -17.79 | -14.07 | -13.75 | -19.27 | -31.95 | -19.6 |
Stock-Based Compensation | - | - | - | 1.21 | - | - |
Provision & Write-off of Bad Debts | 1.1 | -0.17 | -0.37 | -0.66 | 9.51 | -0.14 |
Other Operating Activities | 65.83 | 65.47 | -22.51 | -27.31 | 1.08 | 4.59 |
Change in Accounts Receivable | -460.05 | -601.07 | 94.1 | -391.12 | -3.9 | -110.45 |
Change in Inventory | -426.11 | -27.66 | -19.97 | 170.27 | -87.35 | 96.2 |
Change in Accounts Payable | 582.01 | 732.08 | -59.44 | 425.67 | 64.91 | 278.14 |
Change in Unearned Revenue | -3.48 | -22.17 | 16.82 | -13.83 | 3.99 | -8.12 |
Change in Other Net Operating Assets | 46.42 | 5.81 | -8.46 | 10.07 | -11.23 | -31.98 |
Operating Cash Flow | 189.43 | 467.54 | 297.58 | 397.13 | 118.58 | 319.3 |
Operating Cash Flow Growth | 198.38% | 57.11% | -25.07% | 234.91% | -62.86% | 1645.38% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | -1.32 | -3.86 | -2.31 | -2.58 | -3.33 | -2.55 |
Sale of Property, Plant & Equipment | 0.42 | 0.73 | 0.08 | - | - | 1.02 |
Cash Acquisitions | -191.41 | - | 2.51 | - | - | - |
Sale (Purchase) of Intangibles | -3.17 | -2.5 | -1.64 | -1.83 | -1.45 | -2.24 |
Investment in Securities | 161.7 | - | 1.44 | -200 | 21.14 | -12 |
Other Investing Activities | 19.33 | 19.25 | 221.27 | 24.65 | 23.65 | 67.42 |
Investing Cash Flow | -14.46 | 13.62 | 221.34 | -179.76 | 40.02 | 51.64 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | - | 423.92 | - | 192.82 | 1,653 | 1,941 |
Total Debt Issued | 458.3 | 423.92 | - | 192.82 | 1,653 | 1,941 |
Short-Term Debt Repaid | - | -310.09 | -21.83 | -192.82 | -1,816 | -2,096 |
Long-Term Debt Repaid | - | -89.17 | -6.27 | -5.9 | -6.4 | -13.01 |
Lease Payments | -2.97 | -3.27 | -6.27 | -5.9 | -6.4 | -13.01 |
Total Debt Repaid | -440.71 | -399.26 | -28.1 | -198.71 | -1,823 | -2,109 |
Net Debt Issued (Repaid) | 17.58 | 24.66 | -28.1 | -5.9 | -169.59 | -168.28 |
Issuance of Common Stock | - | - | - | 474.08 | - | - |
Common Dividends Paid | -235.34 | -211.81 | -156.9 | -107.17 | - | - |
Other Financing Activities | - | -10.82 | 10.43 | - | - | -13.1 |
Financing Cash Flow | -217.76 | -197.98 | -174.57 | 361.01 | -169.59 | -181.38 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | 18.99 | 7.17 | -0.37 | -9.8 | -9 | -2.28 |
Net Cash Flow | -23.81 | 290.35 | 343.99 | 568.58 | -19.99 | 187.29 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | 188.11 | 463.68 | 295.27 | 394.55 | 115.25 | 316.75 |
Free Cash Flow Growth | 220.31% | 57.04% | -25.16% | 242.34% | -63.61% | 2610.26% |
Free Cash Flow Margin | 2.12% | 6.17% | 4.25% | 6.96% | 3.46% | 12.31% |
Free Cash Flow Per Share | 2.39 | 5.90 | 3.76 | 5.33 | 1.61 | 4.43 |
Levered Free Cash Flow | 55.56 | 348.94 | 183.59 | 319.76 | 32.97 | 291.1 |
Unlevered Free Cash Flow | 56.89 | 349.9 | 184.2 | 319.96 | 34.39 | 292.98 |
Free Cash Flow After Leases | 185.13 | 460.41 | 289 | 388.65 | 108.85 | 303.74 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | 1.7 | 1.7 | 0.97 | 0.33 | 2.33 | 3.11 |
Cash Income Tax Paid | 6.05 | 6.05 | 4.87 | 4.47 | 1.67 | 9.7 |
Change in Working Capital | -262.64 | 87.29 | 22.93 | 200.78 | -32.66 | 223.05 |