Onano Industrial 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	-82.71	-49.48	-86	4.45	99.59
Depreciation & Amortization	36.91	56.71	66.25	84.72	80.22
Loss (Gain) From Sale of Assets	-0.02	-3.49	-0.08	-0.1	-0.04
Asset Writedown & Restructuring Costs	-	-	-	30.48	-
Loss (Gain) From Sale of Investments	-2.2	8.09	-	-	-82.62
Provision & Write-off of Bad Debts	0.05	-0.01	-0.01	-0.03	0.02
Other Operating Activities	-2.5	6.76	-32.79	-98.34	6.02
Change in Accounts Receivable	25.76	33.98	40.11	95.67	-57.42
Change in Inventory	-	3.5	0.93	0.36	-1.76
Change in Accounts Payable	-0.16	-8.48	-4.32	-12.77	12.22
Change in Other Net Operating Assets	4.42	-18.44	21.16	-49.47	26.97
Operating Cash Flow	-20.45	29.14	5.24	54.98	83.2
Operating Cash Flow Growth	-	455.85%	-90.46%	-33.91%	-10.92%
Capital Expenditures	-28.71	-17.68	-23.26	-253.97	-66.4
Sale of Property, Plant & Equipment	0.02	10.83	0.08	0.1	0.69
Investment in Securities	-26.07	-537.84	-425.16	32.97	1,569
Other Investing Activities	-0.26	0.92	-	-	4.49
Investing Cash Flow	-55.01	-543.77	-448.35	-220.91	1,508
Short-Term Debt Issued	-	200	60	110	150
Long-Term Debt Issued	-	-	-	-	10
Total Debt Issued	-	200	60	110	160
Short-Term Debt Repaid	-	-200	-60	-110	-150
Long-Term Debt Repaid	-	-	-100.89	-29.7	-37.09
Total Debt Repaid	-	-200	-160.89	-139.7	-187.09
Net Debt Issued (Repaid)	-	-	-100.89	-29.7	-27.09
Common Dividends Paid	-6.58	-6.58	-6.58	-131.6	-39.48
Other Financing Activities	-	-	-0.95	0.95	-
Financing Cash Flow	-6.58	-6.58	-108.41	-160.36	-66.57
Net Cash Flow	-82.04	-521.2	-551.52	-326.28	1,524
Free Cash Flow	-49.16	11.47	-18.02	-198.99	16.8
Free Cash Flow Growth	-	-	-	-	-5.74%
Free Cash Flow Margin	-6183.40%	8.70%	-8.62%	-53.07%	3.11%
Free Cash Flow Per Share	-0.75	0.17	-0.27	-3.02	0.26
Cash Interest Paid	-	0.16	0.38	1.58	1.51
Cash Income Tax Paid	-1.45	3.36	33.03	130.21	-0.94
Levered Free Cash Flow	-29.49	-57.62	-21.18	-298.99	154.96
Unlevered Free Cash Flow	-29.49	-57.52	-21.02	-297.99	155.97
Change in Working Capital	30.02	10.56	57.88	33.79	-19.98

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