InnoCare Optoelectronics 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	159.51	152.94	116.66	198.72	198.52
Depreciation & Amortization	77.4	79.39	80.41	69.78	67.89
Loss (Gain) From Sale of Assets	-	-0.17	-	-	-
Loss (Gain) From Sale of Investments	-0.01	-0.02	-0.01	-0	-0
Stock-Based Compensation	-	0.95	21.56	4.79	10.57
Provision & Write-off of Bad Debts	0.31	-	-	-	-
Other Operating Activities	-5.28	14.99	-19.68	53.14	7.26
Change in Accounts Receivable	-101.87	-77.8	19.68	-226.4	121.65
Change in Inventory	-55.28	59.55	-118.06	-67.49	-77.59
Change in Accounts Payable	208.83	-39.6	85.07	-339.23	-557.35
Change in Unearned Revenue	-3.65	-4.71	-2.93	11.31	-9.82
Change in Other Net Operating Assets	-8.37	49.42	-73.5	42.14	112.64
Operating Cash Flow	271.6	234.93	109.2	-253.25	-126.25
Operating Cash Flow Growth	15.61%	115.14%	-	-	-
Capital Expenditures	-41.44	-89.06	-46.98	-61.85	-67.45
Sale of Property, Plant & Equipment	-	48.73	1.03	-	-
Cash Acquisitions	-	-	-	-	-90.34
Sale (Purchase) of Intangibles	-2.4	-1.92	-14.81	-0.81	-0.15
Investment in Securities	-35.5	-19.56	-36.2	34.62	-0.08
Other Investing Activities	12.18	9.76	22.45	4.79	-29.45
Investing Cash Flow	-67.16	-52.03	-74.52	-23.25	-187.47
Short-Term Debt Issued	320	100	-	425	-
Total Debt Issued	320	100	-	425	-
Short-Term Debt Repaid	-340	-170	-255	-	-
Long-Term Debt Repaid	-14	-14.96	-15.84	-14.86	-13.48
Total Debt Repaid	-354	-184.96	-270.84	-14.86	-13.48
Net Debt Issued (Repaid)	-34	-84.96	-270.84	410.14	-13.48
Issuance of Common Stock	1.33	18.12	391.97	11.61	57.78
Common Dividends Paid	-74.76	-44.29	-51.2	-38.48	-
Other Financing Activities	-7.4	24.08	6.94	8.29	-13.91
Financing Cash Flow	-114.82	-87.06	76.86	391.55	30.38
Foreign Exchange Rate Adjustments	4.47	7.49	-17.26	2.87	-6.23
Net Cash Flow	94.08	103.32	94.29	117.92	-289.57
Free Cash Flow	230.15	145.88	62.22	-315.1	-193.7
Free Cash Flow Growth	57.77%	134.47%	-	-	-
Free Cash Flow Margin	10.03%	7.33%	3.39%	-16.70%	-9.98%
Free Cash Flow Per Share	5.46	3.48	1.52	-8.28	-5.36
Cash Interest Paid	2.02	2.8	7.2	5.28	0.8
Cash Income Tax Paid	35.03	39.76	-	34.67	57.2
Levered Free Cash Flow	169.31	4.04	-19.05	-461.81	-424.57
Unlevered Free Cash Flow	170.56	5.86	-14.47	-458.51	-424.07
Change in Working Capital	39.67	-13.15	-89.74	-579.68	-410.49

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