Kung Sing Engineering Corporation (TPE:5521)

Kung Sing Engineering Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	469.36	253.87	9.68	67.32	10.76	35.18
Depreciation & Amortization	93.62	105.71	113.03	53.69	38.75	32.85
Loss (Gain) From Sale of Assets	1.6	1.6	-	-	-	-0.67
Asset Writedown & Restructuring Costs	21.69	21.69	-	3.63	1.92	8.71
Loss (Gain) From Sale of Investments	-	-	-2.43	0.48	9.08	-
Provision & Write-off of Bad Debts	-	49.4	119.38	83.88	14.2	61.67
Other Operating Activities	4.18	9.86	8.05	0.12	40.17	42.46
Change in Accounts Receivable	359.58	609.45	-769.26	-901.16	221.71	305.5
Change in Inventory	-	-	93.13	-0.29	-	45.65
Change in Accounts Payable	35.74	300.64	389.63	358.19	-138.63	-8.79
Change in Unearned Revenue	722.93	1,585	2,679	544.12	-578.98	-480.09
Change in Other Net Operating Assets	209.27	-368.94	169.47	-77.48	157.83	-206.04
Operating Cash Flow	1,918	2,568	2,810	132.53	-223.19	-163.56
Operating Cash Flow Growth	-45.59%	-8.62%	2020.38%	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-41.34	-47.03	-42.83	-77.59	-45.63	-25.28
Sale of Property, Plant & Equipment	0.03	0.03	-	-	25.15	0.67
Cash Acquisitions	-	-	-	-	-	-253.4
Sale (Purchase) of Intangibles	-2.55	-3	-3.77	-2.46	-3.39	-1.52
Investment in Securities	426.71	-	21.25	1.06	-29.44	6.45
Other Investing Activities	-1,892	-1,861	-2,382	-866.87	442.44	-183.71
Investing Cash Flow	-1,509	-1,911	-2,407	-945.86	389.13	-456.79

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	1,712	1,720	1,610	880	465
Long-Term Debt Issued	-	-	400	370	70.61	100
Total Debt Issued	1,649	1,712	2,120	1,980	950.61	565
Short-Term Debt Repaid	-	-1,795	-1,540	-1,260	-960	-140
Long-Term Debt Repaid	-	-208.75	-468.69	-325.87	-89.92	-16.85
Total Debt Repaid	-2,012	-2,004	-2,009	-1,586	-1,050	-156.85
Net Debt Issued (Repaid)	-363.45	-291.75	111.32	394.13	-99.3	408.15
Common Dividends Paid	-	-	-	-	-	-58.18
Other Financing Activities	-7.05	-84.76	-67.88	4.21	150.72	9.49
Financing Cash Flow	-370.5	-376.52	43.43	398.34	51.42	359.46

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Cash Flow	38.01	280.71	446.17	-414.99	217.36	-260.88

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	1,877	2,521	2,767	54.94	-268.82	-188.84
Free Cash Flow Growth	-46.09%	-8.90%	4936.85%	-	-	-
Free Cash Flow Margin	19.43%	27.89%	38.98%	1.03%	-5.81%	-5.24%
Free Cash Flow Per Share	3.76	5.12	5.62	0.11	-0.55	-0.38
Levered Free Cash Flow	7,223	466.31	225.67	-802.61	397.06	-595.99
Unlevered Free Cash Flow	7,239	482.01	242.33	-792.33	403.5	-591.89

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	27.9	26.05	26.66	16.02	9.69	6.83
Cash Income Tax Paid	-	-4.05	3	2.94	7.26	0.17
Change in Working Capital	1,328	2,126	2,562	-76.61	-338.06	-343.76

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 26, 2026

Data Sources Report a data error