Ya Horng Electronic 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	293.27	331.16	417.75	413.41	332.09	301.5
Depreciation & Amortization	75.06	73.46	66.1	62.14	61.66	58.09
Loss (Gain) From Sale of Assets	-1.99	-1.66	-0.94	-0.66	0.31	1.27
Other Operating Activities	-9.19	-18.23	-30.84	22.73	-29.77	26.26
Change in Accounts Receivable	-35.16	38.38	63.03	-	-0.51	234.16
Change in Inventory	-99.37	-26.1	39.51	250.83	101.26	-97.86
Change in Accounts Payable	3.29	-47.18	-82.99	130.28	-176.85	-206.16
Change in Unearned Revenue	-7.88	-12.04	7.15	-0.36	-7.95	0.01
Change in Other Net Operating Assets	-0.12	-18.59	13.87	-89.5	23.23	-3.54
Operating Cash Flow	208.48	319.2	492.61	788.76	303.42	313.72
Operating Cash Flow Growth	-50.54%	-35.20%	-37.55%	159.96%	-3.28%	205.78%
Capital Expenditures	-44.09	-42.23	-195.61	-23.11	-37.18	-34.51
Sale of Property, Plant & Equipment	3.01	1.71	1.3	0.69	0.16	-
Sale (Purchase) of Intangibles	-0.27	-0.27	-	-0.53	-3.53	-2.5
Investment in Securities	328.8	41.08	-136.5	-336.68	-103.26	172.07
Other Investing Activities	-2.36	-2.43	-0.36	-	-	-
Investing Cash Flow	285.09	-2.14	-331.17	-359.63	-143.81	135.07
Long-Term Debt Repaid	-	-26.18	-18.6	-42.23	-74.79	-11.48
Total Debt Repaid	-28.96	-26.18	-18.6	-42.23	-74.79	-11.48
Net Debt Issued (Repaid)	-28.96	-26.18	-18.6	-42.23	-74.79	-11.48
Common Dividends Paid	-356.8	-356.8	-347.88	-267.6	-267.6	-267.6
Other Financing Activities	-0.08	0.03	0.05	0.02	0.02	-0.01
Financing Cash Flow	-385.84	-382.95	-366.43	-309.81	-342.37	-279.09
Foreign Exchange Rate Adjustments	-13.24	-10.78	29.42	-9.11	3.26	-11.12
Net Cash Flow	94.49	-76.66	-175.57	110.21	-179.5	158.58
Free Cash Flow	164.39	276.97	297	765.64	266.24	279.22
Free Cash Flow Growth	-32.45%	-6.74%	-61.21%	187.58%	-4.65%	281.69%
Free Cash Flow Margin	5.10%	8.33%	8.95%	22.48%	8.85%	7.13%
Free Cash Flow Per Share	1.84	3.08	3.30	8.51	2.96	3.11
Cash Interest Paid	0.2	-	-	-	-	0
Cash Income Tax Paid	81.31	101.65	142.56	77.28	84.99	49.37
Levered Free Cash Flow	13.28	184.11	160.08	643.55	140.32	231.85
Unlevered Free Cash Flow	15.39	186.02	161.53	643.84	140.75	232.11
Change in Working Capital	-148.67	-65.53	40.54	291.14	-60.87	-73.4

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