Topco Scientific Co.,Ltd. (TPE:5434)
Taiwan · Delayed Price · Currency is TWD 533.00
-3.00 (-0.56%)
Aug 27, 2026, 1:30 PM CST
Topco Scientific 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 | 5,185 | 4,180 | 3,656 | 2,835 | 3,018 | 2,294 |
Depreciation & Amortization | 532.15 | 482.72 | 480.95 | 478.98 | 456.08 | 380.15 |
Loss (Gain) From Sale of Assets | -6.84 | 6.91 | 10.25 | 19.33 | 25.48 | 8.53 |
Asset Writedown & Restructuring Costs | 10.96 | 10.96 | 30.4 | - | - | 10.03 |
Loss (Gain) From Sale of Investments | -753.09 | -431.02 | -83.76 | -80.15 | -248.5 | -45.27 |
Loss (Gain) on Equity Investments | -554.67 | -501.95 | -609.81 | -471.82 | -541.72 | -422.68 |
Stock-Based Compensation | - | - | - | 36.82 | - | - |
Provision & Write-off of Bad Debts | 24.15 | 26.31 | -15.42 | -23.39 | 34.63 | 17.61 |
Other Operating Activities | 587.81 | 457.83 | 181.5 | 448.33 | 653.83 | 494.56 |
Change in Accounts Receivable | -3,702 | -1,687 | -1,718 | 478.91 | -895.12 | -1,426 |
Change in Inventory | -258.53 | 255.71 | -875.19 | 1,149 | -1,955 | -129.3 |
Change in Accounts Payable | 2,349 | 1,213 | 2,843 | -2,492 | 1,596 | 1,395 |
Change in Unearned Revenue | 1,144 | 1,022 | 760.32 | -477.14 | 1,009 | 280.86 |
Change in Other Net Operating Assets | 262.42 | 43.26 | 449.57 | 6.22 | -22.01 | -367.72 |
Operating Cash Flow | 4,673 | 5,144 | 5,225 | 1,620 | 3,184 | 2,597 |
Operating Cash Flow Growth | 5.28% | -1.56% | 222.45% | -49.10% | 22.59% | 29.41% |
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 | -1,076 | -1,157 | -4,358 | -1,773 | -368.59 | -405.53 |
Sale of Property, Plant & Equipment | 34.66 | 5.91 | 0.79 | 2.73 | 6.89 | 3.53 |
Cash Acquisitions | -177.32 | - | - | -20.89 | -12.82 | -190.5 |
Divestitures | - | - | -4.38 | - | - | 46.4 |
Sale (Purchase) of Intangibles | -163.42 | -47.63 | -22.62 | -43.95 | -23.26 | -10.49 |
Investment in Securities | 175.77 | 70.38 | 198.8 | 3.69 | -295.05 | -158.07 |
Other Investing Activities | -298.58 | 153.39 | -117.79 | -74.09 | -89.93 | -234.33 |
Investing Cash Flow | -1,505 | -975.23 | -4,304 | -1,906 | -782.76 | -948.99 |
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 | - | - | - | 1,513 | - | 57.59 |
Long-Term Debt Issued | - | 746.9 | 2,053 | 1,169 | 624.08 | 350.12 |
Total Debt Issued | 968.16 | 746.9 | 2,053 | 2,682 | 624.08 | 407.71 |
Short-Term Debt Repaid | - | -223.08 | -1,413 | - | -697.75 | - |
Long-Term Debt Repaid | - | -628.3 | -1,149 | -328.32 | -219.4 | -204.05 |
Total Debt Repaid | -614.6 | -851.38 | -2,563 | -328.32 | -917.15 | -204.05 |
Net Debt Issued (Repaid) | 353.56 | -104.48 | -509.81 | 2,354 | -293.07 | 203.66 |
Issuance of Common Stock | - | - | - | 1,047 | - | - |
Common Dividends Paid | -2,293 | -2,293 | -1,887 | -1,817 | -1,599 | -1,454 |
Other Financing Activities | -53.15 | -70.72 | -0.91 | -95.64 | 53.72 | 12.53 |
Financing Cash Flow | -1,993 | -2,469 | -2,398 | 1,488 | -1,838 | -1,237 |
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 | 415.57 | -33.27 | 153.39 | -53.24 | 78.08 | -30.46 |
Net Cash Flow | 1,591 | 1,667 | -1,323 | 1,150 | 640.58 | 380.01 |
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 | 3,597 | 3,986 | 866.68 | -152.61 | 2,815 | 2,191 |
Free Cash Flow Growth | -5.96% | 359.97% | - | - | 28.46% | 26.40% |
Free Cash Flow Margin | 4.85% | 5.90% | 1.52% | -0.31% | 5.31% | 5.14% |
Free Cash Flow Per Share | 18.38 | 20.37 | 4.44 | -0.81 | 15.30 | 11.97 |
Levered Free Cash Flow | 2,082 | 3,039 | -384.03 | -828.61 | 3,117 | 1,323 |
Unlevered Free Cash Flow | 2,140 | 3,096 | -312.98 | -766.38 | 3,150 | 1,345 |
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 | 83.75 | 84.72 | 99.55 | 89.99 | 53.04 | 34.21 |
Cash Income Tax Paid | 1,268 | 1,140 | 1,210 | 913.35 | 807.13 | 511.35 |
Change in Working Capital | -351.61 | 911.54 | 1,575 | -1,623 | -214.73 | -140.51 |