Young Optics Inc. (TPE:3504)
Taiwan · Delayed Price · Currency is TWD 68.60
-5.30 (-7.17%)
Oct 22, 2026, 2:39 PM CST
Young Optics 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 | 4.82 | -9.39 | -247.77 | -287.3 | 64.65 | 26.36 |
Depreciation & Amortization | 266.55 | 285.75 | 306.36 | 318.85 | 324.22 | 337.44 |
Other Amortization | 9.86 | 9.86 | 10.92 | 14.81 | 15.18 | 11.62 |
Loss (Gain) From Sale of Assets | -0.64 | -5.47 | 2.51 | 1.15 | 9.29 | -0.11 |
Asset Writedown & Restructuring Costs | 61.09 | 61.09 | - | - | - | - |
Loss (Gain) From Sale of Investments | -0.92 | 0.29 | 9.07 | 12.47 | 5.28 | -8.69 |
Provision & Write-off of Bad Debts | -0.7 | -1.17 | 1.17 | -0.01 | 0.25 | -0.09 |
Other Operating Activities | -54.99 | -22.58 | 71.58 | -11.63 | 18.11 | 11.57 |
Change in Accounts Receivable | -138.12 | 72.3 | -70.05 | 162.02 | 212.22 | -277.58 |
Change in Inventory | -93.01 | 39.57 | 19.46 | 244.01 | 181.21 | -383.22 |
Change in Accounts Payable | 85.23 | -44.12 | 72.39 | -42.56 | -189.84 | 58.98 |
Change in Unearned Revenue | 57.19 | -30.32 | 14.23 | -8.18 | 39.5 | -0.86 |
Change in Other Net Operating Assets | -25.61 | -23.02 | -47.93 | -101.41 | -12.87 | 64.12 |
Operating Cash Flow | 171.7 | 332.45 | 141.93 | 289.96 | 662.3 | -145.41 |
Operating Cash Flow Growth | -53.29% | 134.24% | -51.05% | -56.22% | - | - |
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 | -179.41 | -61.44 | -82.64 | -161.28 | -198.7 | -107.53 |
Sale of Property, Plant & Equipment | 14.7 | 46.73 | 0.68 | - | 0.45 | 0.48 |
Divestitures | - | - | 32.7 | - | 0.86 | - |
Sale (Purchase) of Intangibles | -0.67 | -0.38 | -0.43 | -9.29 | -11.45 | -23.24 |
Investment in Securities | - | - | - | - | - | -0.93 |
Other Investing Activities | 1.29 | -10.14 | -12.64 | -6.89 | 7.74 | 0.26 |
Investing Cash Flow | -164.08 | -25.23 | -62.32 | -177.46 | -201.1 | -130.96 |
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 | - | 97.18 | - | 54.7 | - | - |
Long-Term Debt Issued | - | - | 287.1 | 112.9 | - | 599.9 |
Total Debt Issued | -2.68 | 97.18 | 287.1 | 167.6 | - | 599.9 |
Short-Term Debt Repaid | - | - | -104.34 | - | -80.35 | -162.12 |
Long-Term Debt Repaid | - | -197.33 | -342.18 | -571.65 | -360.73 | -163.1 |
Lease Payments | -38.98 | -43.33 | -40.84 | -43.66 | -41.17 | -45.1 |
Total Debt Repaid | -208.48 | -197.33 | -446.52 | -571.65 | -441.09 | -325.22 |
Net Debt Issued (Repaid) | -211.16 | -100.15 | -159.42 | -404.06 | -441.09 | 274.68 |
Other Financing Activities | -3.05 | 0.12 | 0.5 | -5.24 | -0.41 | 0.48 |
Financing Cash Flow | -214.21 | -100.03 | -158.92 | -409.3 | -441.5 | 275.16 |
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 | 88.84 | 3.19 | 27.07 | -17.37 | 39.28 | -8.27 |
Net Cash Flow | -117.76 | 210.39 | -52.24 | -314.17 | 58.98 | -9.47 |
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 | -7.71 | 271.01 | 59.29 | 128.68 | 463.59 | -252.93 |
Free Cash Flow Growth | - | 357.08% | -53.92% | -72.24% | - | - |
Free Cash Flow Margin | -0.27% | 10.08% | 2.31% | 4.28% | 9.90% | -5.54% |
Free Cash Flow Per Share | -0.06 | 2.38 | 0.52 | 1.13 | 4.06 | -2.22 |
Levered Free Cash Flow | 48.03 | 193.36 | 121.64 | 199.79 | 366.45 | -294.09 |
Unlevered Free Cash Flow | 58.75 | 204.81 | 130.5 | 212.85 | 380.49 | -282.87 |
Free Cash Flow After Leases | -46.69 | 227.69 | 18.45 | 85.03 | 422.42 | -298.03 |
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 | 18.39 | 18.39 | 14.05 | 20.96 | 22.4 | 17.83 |
Cash Income Tax Paid | 0.75 | 0.75 | 3.81 | 11.11 | 12.48 | 15.45 |
Change in Working Capital | -113.39 | 14.07 | -11.9 | 241.63 | 225.32 | -523.5 |