X-Legend Entertainment Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	103.31	129.79	317.59	156.08	52.82	136.52
Depreciation & Amortization	33.12	30.93	35.37	55.69	58.59	61.37
Other Amortization	6.09	6.09	5.21	4.58	5.29	6.83
Loss (Gain) From Sale of Assets	-	-	-	-	-	0.1
Asset Writedown & Restructuring Costs	-	-	1.53	10.74	-	-
Loss (Gain) From Sale of Investments	-	-	-	-	-	30.81
Loss (Gain) on Equity Investments	6.63	5.69	0.3	-0.08	-8.37	10.29
Provision & Write-off of Bad Debts	0.18	-0.14	-0.16	0.7	0.43	-0.01
Other Operating Activities	-378.04	-364.72	-223.42	40.45	3.48	-42.7
Change in Accounts Receivable	-26.77	19.11	58.14	-60.25	150.73	-94.92
Change in Accounts Payable	13.94	5.44	-73.59	-22.49	25.92	-55.27
Change in Unearned Revenue	-15.43	-29.19	-12.21	13.8	40.79	-6.24
Change in Other Net Operating Assets	-7.64	-3.3	-7.02	-112.84	91.47	-16.65
Operating Cash Flow	-264.6	-200.28	101.75	86.36	421.15	30.13
Operating Cash Flow Growth	-	-	17.82%	-79.49%	1297.64%	-92.73%
Capital Expenditures	-1.46	-1.65	-1.09	-0.91	-1.14	-1.05
Sale (Purchase) of Intangibles	-6.04	-6.04	-6.54	-16.75	-8.12	-5.49
Other Investing Activities	-1.57	-1.57	2.29	2.05	-2.24	-7.62
Investing Cash Flow	-9.06	-9.26	-5.34	-15.61	-11.5	-14.16
Long-Term Debt Repaid	-	-37.49	-39.06	-64.16	-64.8	-61.4
Net Debt Issued (Repaid)	-37.05	-37.49	-39.06	-64.16	-64.8	-61.4
Repurchase of Common Stock	-	-	-	-442.56	-	-
Common Dividends Paid	-	-	-	-55.32	-165.96	-331.92
Financing Cash Flow	-37.05	-37.49	-39.06	-562.03	-230.76	-393.32
Foreign Exchange Rate Adjustments	-0.03	-0.01	-0.01	-0.01	-0.01	-8.13
Net Cash Flow	-310.74	-247.04	57.35	-491.3	178.88	-385.47
Free Cash Flow	-266.06	-201.94	100.66	85.46	420.01	29.09
Free Cash Flow Growth	-	-	17.80%	-79.65%	1344.08%	-92.93%
Free Cash Flow Margin	-22.23%	-17.04%	6.35%	5.26%	22.58%	1.00%
Free Cash Flow Per Share	-4.01	-3.04	1.51	1.29	6.32	0.44
Cash Interest Paid	0.57	0.57	1.03	2.5	4.64	6.02
Cash Income Tax Paid	54.24	54.24	8.79	-24.02	-16.38	48.78
Levered Free Cash Flow	40.21	89.67	235.68	-23.49	444.54	56.35
Unlevered Free Cash Flow	40.97	90.03	236.32	-21.93	447.43	60.11
Change in Working Capital	-35.9	-7.94	-34.66	-181.79	308.91	-173.07

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