iCatch Technology 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	-175.91	-38.91	-64.5	69.64	137.5
Depreciation & Amortization	141.24	79.71	63.55	49.72	46.67
Other Amortization	-	1.75	1.05	0.98	1.41
Asset Writedown & Restructuring Costs	-2.35	-	-	-	-
Loss (Gain) From Sale of Investments	-14.69	1.08	-	-	-0.06
Stock-Based Compensation	19.93	21.02	10.68	16.76	8.61
Other Operating Activities	-5.69	-20.58	17.35	-0.07	4.3
Change in Accounts Receivable	40.96	-46.67	-16.41	26.14	-38.23
Change in Inventory	-16.59	153.77	334.14	-14.07	-473.17
Change in Accounts Payable	-18.33	-1.16	23.36	-125.22	118.14
Change in Unearned Revenue	2.26	-0.15	-2.7	0.36	-19.3
Change in Other Net Operating Assets	33.27	-22.56	16.11	-24.58	15.43
Operating Cash Flow	4.11	127.3	382.63	-0.35	-198.71
Operating Cash Flow Growth	-96.77%	-66.73%	-	-	-
Capital Expenditures	-77.91	-79.83	-45.05	-40.06	-2.2
Sale (Purchase) of Intangibles	-92.83	-97.34	-24.87	-4.24	-50.79
Investment in Securities	131.31	-133.85	-100.59	-80	30.2
Other Investing Activities	-2.79	-2.27	0.64	-0.25	0.55
Investing Cash Flow	-42.22	-313.29	-169.86	-124.54	-22.25
Long-Term Debt Issued	-	-	-	100	200
Total Debt Issued	-	-	-	100	200
Long-Term Debt Repaid	-14.59	-13.49	-33.78	-288.83	-10.91
Total Debt Repaid	-14.59	-13.49	-33.78	-288.83	-10.91
Net Debt Issued (Repaid)	-14.59	-13.49	-33.78	-188.83	189.09
Issuance of Common Stock	0.73	29.34	4.93	357.95	661.03
Repurchase of Common Stock	-	-0.37	-	-	-
Other Financing Activities	-2.32	-	-	-	-0.84
Financing Cash Flow	-16.18	15.48	-28.85	169.12	849.28
Foreign Exchange Rate Adjustments	4.24	12.33	-5.86	2.35	-4.08
Net Cash Flow	-50.05	-158.18	178.06	46.58	624.24
Free Cash Flow	-73.8	47.47	337.59	-40.41	-200.91
Free Cash Flow Growth	-	-85.94%	-	-	-
Free Cash Flow Margin	-6.56%	4.66%	30.67%	-3.70%	-16.63%
Free Cash Flow Per Share	-0.77	0.50	3.54	-0.46	-2.62
Cash Interest Paid	0.89	0.31	0.32	3.42	1.65
Levered Free Cash Flow	-121.36	-82.04	361.24	-153.85	-331.28
Unlevered Free Cash Flow	-120.8	-81.85	361.48	-151.8	-330.16
Change in Working Capital	41.58	83.23	354.5	-137.38	-397.13

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.