Lida Holdings 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	240.6	137.78	401.68	445.73	362.71
Depreciation & Amortization	160.98	137.15	129.13	67.54	64.87
Loss (Gain) From Sale of Assets	0.23	2.52	5.68	1.95	0.03
Asset Writedown & Restructuring Costs	8.98	15.01	-	-	-
Provision & Write-off of Bad Debts	-64.41	82.26	36.73	21.23	38.51
Other Operating Activities	20.74	-54.91	54.86	97.47	39.09
Change in Accounts Receivable	47.03	281.46	-260.87	-105.75	-39.18
Change in Inventory	40.68	-57.87	58.36	18.47	-43.45
Change in Accounts Payable	7.1	200.33	-505.25	-151.87	235.94
Change in Unearned Revenue	-	-	-0.01	-0.13	-7.05
Change in Other Net Operating Assets	-6.12	-16.03	-6.14	-48.49	-153.77
Operating Cash Flow	455.81	727.71	-85.83	346.15	497.7
Operating Cash Flow Growth	-37.36%	-	-	-30.45%	16.92%
Capital Expenditures	-255.02	-377.7	-347	-149.56	-529.15
Sale of Property, Plant & Equipment	0.13	0.75	0.73	0.58	0.41
Investment in Securities	-2.21	-	-	29.72	-
Other Investing Activities	33.07	-6.44	799.38	-	1.13
Investing Cash Flow	-224.03	750.5	-680.78	-119.27	-527.61
Short-Term Debt Issued	56.96	-	197.79	192.35	160.63
Total Debt Issued	56.96	-	197.79	192.35	160.63
Short-Term Debt Repaid	-	-49.6	-	-163.61	-160.63
Long-Term Debt Repaid	-	-	-0.61	-0.91	-3.34
Total Debt Repaid	-	-49.6	-0.61	-164.52	-163.97
Net Debt Issued (Repaid)	56.96	-49.6	197.18	27.83	-3.34
Common Dividends Paid	-116	-127.6	-150.8	-116	-128.76
Financing Cash Flow	-59.04	-177.2	46.38	-88.17	-132.1
Foreign Exchange Rate Adjustments	-16.12	71.59	-34.48	29.55	-3.83
Net Cash Flow	156.62	1,373	-754.71	168.26	-165.83
Free Cash Flow	200.79	350.01	-432.84	196.59	-31.44
Free Cash Flow Growth	-42.63%	-	-	-	-
Free Cash Flow Margin	5.79%	9.64%	-8.58%	3.82%	-0.63%
Free Cash Flow Per Share	1.73	3.02	-3.73	1.69	-0.27
Cash Interest Paid	14.02	15.46	12.26	6.93	7.13
Cash Income Tax Paid	60.13	112.55	157.99	121.99	125.82
Levered Free Cash Flow	175.96	1,373	-1,609	114.08	-76.94
Unlevered Free Cash Flow	184.72	1,382	-1,602	118.41	-72.48
Change in Working Capital	88.68	407.9	-713.9	-287.78	-7.5

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.