Shining Building Business 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	-275.53	-114.82	-195.19	-1,376	-653.93
Depreciation & Amortization	547.5	575.66	592.74	598.49	607.2
Loss (Gain) From Sale of Assets	0.13	0.27	0.35	-0.07	32.27
Asset Writedown & Restructuring Costs	-663.96	-519.41	-517.35	-15.99	4.7
Loss (Gain) From Sale of Investments	0.18	-	-	-	-
Provision & Write-off of Bad Debts	3.88	-0.59	-5.29	-0.71	21.2
Other Operating Activities	159.66	120.59	86	-387.88	-300.7
Change in Accounts Receivable	317.54	-319.62	-8.57	70.92	403.31
Change in Inventory	-629.27	1,315	560.1	-4,264	-4,021
Change in Accounts Payable	-465.1	266.16	-421.16	2,818	875.73
Change in Unearned Revenue	463.85	51.4	-746	952.17	129.59
Change in Other Net Operating Assets	-50.49	203.26	-57.37	5.71	109.94
Operating Cash Flow	-591.63	1,578	-711.73	-1,600	-2,792
Capital Expenditures	-16.86	-13.94	-21.8	-23.36	-191.9
Sale (Purchase) of Intangibles	-0.42	-0.18	-	-0.95	-4.66
Investment in Securities	178.5	-395.62	276.24	-	313.17
Other Investing Activities	-323.31	-584.5	-1,650	-460.72	-275.79
Investing Cash Flow	-162.09	-994.23	-1,396	-485.04	-159.18
Short-Term Debt Issued	-	-	1,394	-	1,370
Long-Term Debt Issued	1,588	-	317.98	2,120	4,672
Total Debt Issued	1,588	-	1,712	2,120	6,042
Short-Term Debt Repaid	-296.09	-8.93	-	-664.63	-2,582
Long-Term Debt Repaid	-3.62	-228.8	-1,163	-379.51	-74.58
Total Debt Repaid	-299.71	-237.73	-1,163	-1,044	-2,656
Net Debt Issued (Repaid)	1,288	-237.73	548.94	1,076	3,386
Other Financing Activities	-314.88	-12.1	229.14	50.72	23.46
Financing Cash Flow	972.97	-249.83	1,778	1,126	3,409
Foreign Exchange Rate Adjustments	-399.05	-16.96	213.2	347.01	-272.59
Net Cash Flow	-179.81	317.36	-116.42	-611.73	185.61
Free Cash Flow	-608.5	1,564	-733.53	-1,623	-2,984
Free Cash Flow Margin	-56.73%	38.08%	-19.41%	-122.04%	-85.90%
Free Cash Flow Per Share	-0.62	1.60	-0.75	-1.66	-3.05
Cash Interest Paid	327.1	375.29	385.84	380.59	704.3
Cash Income Tax Paid	6	8.86	15.85	24.94	29.85
Levered Free Cash Flow	-307.87	2,021	2,854	-4,403	966.35
Unlevered Free Cash Flow	174.47	2,610	3,352	-4,008	1,411
Change in Working Capital	-363.48	1,517	-672.99	-417.97	-2,503

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