uPI Semiconductor 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	692.69	229.99	50.6	1,159	1,113
Depreciation & Amortization	112.85	112.57	109.32	101.29	100.12
Loss (Gain) From Sale of Assets	-	-	0.01	-	-49.76
Stock-Based Compensation	1.61	20.43	49.5	71.95	126.97
Other Operating Activities	9.11	71.25	-150.31	-39.62	118.24
Change in Accounts Receivable	21.77	36.62	-26.44	548.58	-246.91
Change in Inventory	-171.97	635.47	529.25	-494	-413.24
Change in Accounts Payable	185.64	73.42	-143.6	-395.37	224.47
Change in Unearned Revenue	-0.21	12.07	1.43	-7.09	0.17
Change in Other Net Operating Assets	117.33	83.26	-327.04	124.85	21.7
Operating Cash Flow	971.92	1,275	92.72	1,070	994.94
Operating Cash Flow Growth	-23.77%	1275.21%	-91.33%	7.51%	136.19%
Capital Expenditures	-40.9	-42.22	-29.97	-49.7	-46.07
Sale of Property, Plant & Equipment	-	-	-	-	54.44
Sale (Purchase) of Intangibles	-38.01	-43.25	-47.84	-44.82	-40.04
Investment in Securities	-840.72	-7,751	-1,364	-2,499	-354.01
Other Investing Activities	201.17	-49.9	-1.96	-640.4	-15.87
Investing Cash Flow	-718.46	-7,886	-1,444	-3,233	-401.54
Long-Term Debt Issued	-	1,698	-	-	-
Total Debt Issued	-	1,698	-	-	-
Short-Term Debt Repaid	-	-	-	-	-50.52
Long-Term Debt Repaid	-12.3	-13.51	-13.5	-340.51	-26.7
Total Debt Repaid	-12.3	-13.51	-13.5	-340.51	-77.22
Net Debt Issued (Repaid)	-12.3	1,685	-13.5	-340.51	-77.22
Issuance of Common Stock	23.45	5,255	65.22	5,256	1.7
Common Dividends Paid	-178.96	-206.97	-807.15	-586.91	-105.97
Financing Cash Flow	-167.81	6,733	-755.43	4,328	-181.48
Foreign Exchange Rate Adjustments	2.6	10.09	-6.81	4.08	0.02
Net Cash Flow	88.26	131.75	-2,113	2,169	411.93
Free Cash Flow	931.03	1,233	62.75	1,020	948.87
Free Cash Flow Growth	-24.48%	1864.80%	-93.85%	7.49%	144.87%
Free Cash Flow Margin	20.32%	33.34%	2.07%	16.76%	15.95%
Free Cash Flow Per Share	8.24	12.72	0.74	12.07	12.08
Cash Interest Paid	15.62	8.25	0.79	1.46	4.98
Cash Income Tax Paid	79.59	123.01	163.05	353.45	178.11
Levered Free Cash Flow	482.81	838.4	71.04	707.17	739.32
Unlevered Free Cash Flow	506.31	851.52	71.04	707.44	741.32
Change in Working Capital	155.66	840.83	33.6	-223.03	-413.82

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