Paragon Technologies Co., Ltd. (TPE:3518)
Taiwan · Delayed Price · Currency is TWD 27.85
-0.85 (-2.96%)
Aug 21, 2026, 1:30 PM CST
Paragon Technologies 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 | 216.18 | -149.39 | -212.1 | -48.41 | 25.05 | 41.26 |
Depreciation & Amortization | 65.77 | 66.13 | 60.9 | 59.58 | 59.49 | 89.57 |
Loss (Gain) From Sale of Assets | 0.17 | -0.01 | 2.97 | 9.05 | -85.03 | -44.29 |
Asset Writedown & Restructuring Costs | 4.45 | - | - | - | 5.85 | 15.2 |
Loss (Gain) From Sale of Investments | -227.16 | -45.7 | 0.33 | -11.07 | -17.04 | -4.3 |
Loss (Gain) on Equity Investments | - | - | - | - | 0.24 | 1.53 |
Stock-Based Compensation | 6.23 | 10.93 | 19.95 | 6.22 | - | 4.43 |
Provision & Write-off of Bad Debts | -1.32 | 0.8 | 3.45 | -6.02 | 2.65 | 3.08 |
Other Operating Activities | -226.79 | 9.4 | 28.16 | 37.99 | 5.85 | 22.98 |
Change in Accounts Receivable | 24.69 | 9.77 | 29.44 | -4.75 | 187.92 | -27.08 |
Change in Inventory | -5.21 | 8.32 | -9.35 | -30.8 | 1.05 | 7.15 |
Change in Accounts Payable | 1.05 | 0.37 | -4.31 | 4.07 | -3.14 | 0.37 |
Change in Unearned Revenue | 0.46 | 0.46 | 0.01 | - | - | - |
Change in Other Net Operating Assets | 21.5 | -14.67 | 1.69 | -51.65 | -38.21 | 7.44 |
Operating Cash Flow | 28.01 | -197.79 | -105.24 | -51.43 | 144.67 | 117.34 |
Operating Cash Flow Growth | - | - | - | - | 23.29% | - |
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 | -384.77 | -612.64 | -126.53 | -69.78 | -43.89 | -24.05 |
Sale of Property, Plant & Equipment | 0.09 | 0.01 | 20.97 | 2 | 157.63 | 174.24 |
Cash Acquisitions | - | - | - | - | -39.28 | - |
Divestitures | 256.26 | - | - | -49.98 | - | - |
Sale (Purchase) of Intangibles | -1.8 | -1.46 | -1.69 | -0.66 | -0.63 | -1.33 |
Investment in Securities | 13.31 | -29.56 | -170.33 | 173.17 | -8.54 | 65.98 |
Other Investing Activities | -4.96 | -4.96 | -12.47 | 1.02 | 111.57 | 91.77 |
Investing Cash Flow | -121.89 | -648.61 | -290.05 | 55.77 | 176.87 | 306.61 |
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 | - | 45 | - | 120 | - | - |
Long-Term Debt Issued | - | 170 | 453.39 | - | - | 20 |
Total Debt Issued | 200 | 215 | 453.39 | 120 | - | 20 |
Short-Term Debt Repaid | - | - | -80 | - | -10 | -296.24 |
Long-Term Debt Repaid | - | -104.12 | -51.2 | -20.86 | -176.47 | -89.53 |
Total Debt Repaid | -207.96 | -104.12 | -131.2 | -20.86 | -186.47 | -385.76 |
Net Debt Issued (Repaid) | -7.96 | 110.88 | 322.19 | 99.14 | -186.47 | -365.76 |
Issuance of Common Stock | 110 | 110 | 309.2 | 67.5 | 28 | - |
Common Dividends Paid | - | - | - | -40.37 | -79.14 | - |
Other Financing Activities | -3.9 | -3 | - | -178.29 | 66.72 | - |
Financing Cash Flow | 98.14 | 217.88 | 631.39 | -52.02 | -170.89 | -365.76 |
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 | 87.08 | 2.78 | 32.39 | -37.62 | 12.56 | -8.68 |
Net Cash Flow | 91.34 | -625.74 | 268.5 | -85.3 | 163.21 | 49.51 |
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 | -356.76 | -810.43 | -231.77 | -121.21 | 100.78 | 93.29 |
Free Cash Flow Growth | - | - | - | - | 8.03% | - |
Free Cash Flow Margin | -128.82% | -253.34% | -65.47% | -32.52% | 22.04% | 11.66% |
Free Cash Flow Per Share | -3.45 | -8.44 | -2.61 | -1.48 | 1.26 | 1.18 |
Levered Free Cash Flow | -94.86 | -771.61 | -269.78 | -166.08 | 128.67 | 113.5 |
Unlevered Free Cash Flow | -83.66 | -760.71 | -263.52 | -163.15 | 132.58 | 121.65 |
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 | 8.19 | 8.19 | 5.45 | 2.97 | 5.91 | 12.43 |
Cash Income Tax Paid | 26.31 | 26.31 | 59.69 | 52.54 | 23.41 | 60.47 |
Change in Working Capital | 193.68 | -91.96 | 17.48 | -83.14 | 147.61 | -12.12 |