Mosa Industrial 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	-421.18	-353.05	-371.06	55.8	319.81
Depreciation & Amortization	398.05	408.39	407.04	397.56	370.63
Other Amortization	0.27	0.5	0.61	0.97	0.92
Loss (Gain) From Sale of Assets	0.01	-	45.39	-0.04	15.89
Loss (Gain) on Equity Investments	0.13	0.47	0.63	1.18	-
Stock-Based Compensation	10.7	-	8.63	-	-
Provision & Write-off of Bad Debts	-27.61	-16.98	59.47	9.02	2.61
Other Operating Activities	2.08	1.21	-51.65	-71.88	-22
Change in Accounts Receivable	90.68	-15.4	171.85	50.92	-106.05
Change in Inventory	-7.61	71.37	33.42	-16.49	-247.51
Change in Accounts Payable	-16.84	51.03	-57.81	-53.26	47
Change in Unearned Revenue	1.4	0.96	-6.62	-2.29	5.59
Change in Other Net Operating Assets	68.79	-183.81	42.38	-180.91	-156.79
Operating Cash Flow	98.87	-35.3	282.27	190.58	230.08
Operating Cash Flow Growth	-	-	48.12%	-17.17%	-74.11%
Capital Expenditures	-10.69	-11.6	-168.47	-243.14	-334.99
Sale of Property, Plant & Equipment	-	-	-	0.04	-
Sale (Purchase) of Intangibles	-0.32	-0.24	-0.56	-0.16	-1.45
Investment in Securities	-	-	-	-2.5	-
Other Investing Activities	-13.93	2.01	1.53	-8.51	-2.97
Investing Cash Flow	-24.94	-9.83	-167.51	-254.27	-339.42
Short-Term Debt Issued	1,038	1,675	1,717	1,854	1,444
Long-Term Debt Issued	-	42	903	-	300
Total Debt Issued	1,038	1,717	2,620	1,854	1,744
Short-Term Debt Repaid	-1,182	-1,679	-2,123	-1,550	-1,326
Long-Term Debt Repaid	-530.87	-155.07	-610.51	-105.23	-357.94
Total Debt Repaid	-1,713	-1,834	-2,733	-1,655	-1,684
Net Debt Issued (Repaid)	-674.7	-117.52	-112.89	199.1	59.46
Issuance of Common Stock	568.68	-	399	-	-
Common Dividends Paid	-	-	-40.56	-237.63	-237.63
Financing Cash Flow	-106.02	-117.52	245.55	-38.52	-178.16
Foreign Exchange Rate Adjustments	-0.2	1.09	-0.56	0.45	-0.21
Net Cash Flow	-32.29	-161.55	359.76	-101.77	-287.71
Free Cash Flow	88.18	-46.9	113.8	-52.56	-104.91
Free Cash Flow Margin	8.00%	-4.10%	8.72%	-2.78%	-4.23%
Free Cash Flow Per Share	0.39	-0.23	0.57	-0.29	-0.57
Cash Interest Paid	35.54	46.51	51.16	43.4	39.17
Cash Income Tax Paid	-1.42	0.78	12.16	86.46	92.93
Levered Free Cash Flow	233.1	33.32	169.87	-149.15	-107.5
Unlevered Free Cash Flow	262.71	69.91	204.18	-121.53	-83.09
Change in Working Capital	136.41	-75.84	183.22	-202.03	-457.76

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