TPE:3164 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	57.2	57.25	32.99	56.98	113.13
Depreciation & Amortization	66.96	71.2	64.6	50.32	21.04
Other Amortization	-	0.39	0.18	0.1	0.09
Loss (Gain) From Sale of Assets	0	0.02	-0.28	0.06	-3.74
Loss (Gain) From Sale of Investments	-4.02	1.23	-19.05	8.16	-9.35
Provision & Write-off of Bad Debts	0.73	-0.52	0.74	-1.79	3.3
Other Operating Activities	-20.78	-28.25	-24.72	-23.56	9.56
Change in Accounts Receivable	-	7.18	11.32	5.67	-14.96
Change in Inventory	7.07	10.1	-31.67	-18.21	-2.28
Change in Accounts Payable	-	-1.55	-6.51	2.98	4
Change in Unearned Revenue	-17.97	6.07	8.22	0.43	1.03
Change in Other Net Operating Assets	-15.59	0.82	-1.21	55.85	-10.17
Operating Cash Flow	73.6	123.95	34.6	136.98	111.66
Operating Cash Flow Growth	-40.62%	258.24%	-74.74%	22.68%	-5.59%
Capital Expenditures	-3.41	-44.05	-33.31	-71.19	-116.94
Sale of Property, Plant & Equipment	-	-	0.28	0.24	-
Sale (Purchase) of Intangibles	-0.25	-0.22	-2.23	-	-0.18
Sale (Purchase) of Real Estate	-	-	-	-	21.98
Investment in Securities	9.89	27.58	23.18	-13.62	-57.96
Other Investing Activities	1.46	-65.73	-63.3	1.83	0.02
Investing Cash Flow	7.7	-82.42	-75.37	-82.73	-153.07
Short-Term Debt Issued	45.84	42.17	-	-	-
Long-Term Debt Issued	-	43.65	22.7	-	-
Total Debt Issued	45.84	85.82	22.7	-	-
Short-Term Debt Repaid	-43.01	-21.8	-	-	-
Long-Term Debt Repaid	-11.93	-8.16	-1.87	-1.43	-1.6
Total Debt Repaid	-54.94	-29.96	-1.87	-1.43	-1.6
Net Debt Issued (Repaid)	-9.09	55.86	20.83	-1.43	-1.6
Issuance of Common Stock	-	-	2.81	-	0.67
Repurchase of Common Stock	-10.33	-	-	-	-
Common Dividends Paid	-69.21	-43.26	-60.46	-95.01	-60.44
Other Financing Activities	-	-0.05	-	5.35	-
Financing Cash Flow	-88.64	12.55	-36.82	-91.09	-61.37
Foreign Exchange Rate Adjustments	0.56	0.84	-0.5	0.58	-2.11
Net Cash Flow	-6.78	54.92	-78.09	-36.27	-104.89
Free Cash Flow	70.19	79.89	1.29	65.79	-5.28
Free Cash Flow Growth	-12.14%	6088.38%	-98.04%	-	-
Free Cash Flow Margin	17.49%	20.73%	0.41%	17.85%	-1.23%
Free Cash Flow Per Share	0.81	0.92	0.01	0.76	-0.06
Cash Interest Paid	3.92	3.72	0.97	0.76	0.77
Cash Income Tax Paid	12.9	29.92	28.58	34.34	16.73
Levered Free Cash Flow	80.69	-32.26	-1.57	78.65	-2.42
Unlevered Free Cash Flow	83.14	-29.94	-0.96	79.13	-1.94
Change in Working Capital	-26.49	22.62	-19.85	46.71	-22.38

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