A Plus Biotechnology Co., Ltd. (TPE:6918)

A Plus Biotechnology Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Net Income	173.26	169.38	151.06	-11.31	32.94	36.06
Depreciation & Amortization	26.17	25.13	24.56	23.39	21.43	25.48
Other Amortization	1.89	2.12	2.14	2.99	-	-
Loss (Gain) From Sale of Assets	0.01	0	0.01	-	-	0
Asset Writedown & Restructuring Costs	-	-	-	164.46	-	-
Loss (Gain) on Equity Investments	-8.11	-3.66	-	-	-	-
Stock-Based Compensation	0.55	0.55	1.2	-	1.71	-
Provision & Write-off of Bad Debts	-	-	-0.18	0.17	-0.6	-7.68
Other Operating Activities	31.63	31.5	4.17	-18.4	38.25	37.85
Change in Accounts Receivable	-11.56	1.79	-36.71	2.83	-2.94	-22.25
Change in Inventory	-59.85	-67.74	-3.82	9.27	-55.36	32.45
Change in Accounts Payable	6.55	1.5	10.59	-10.48	15.8	-3.53
Change in Unearned Revenue	3.54	2.05	-0.62	-5.22	-1.66	-0.99
Change in Other Net Operating Assets	-5.83	-3.7	8.56	1.4	3.38	14.81
Operating Cash Flow	158.25	158.91	160.96	159.1	52.95	112.21
Operating Cash Flow Growth	-14.64%	-1.27%	1.17%	200.47%	-52.81%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Capital Expenditures	-135.07	-14.12	-8.87	-9.38	-221.5	-4.86
Sale of Property, Plant & Equipment	0.27	0.27	-	-	-	-
Cash Acquisitions	-0.56	-0.56	-	-	-	-
Sale (Purchase) of Intangibles	-1.64	-0.51	-0.27	-0.43	-3.41	-0.8
Investment in Securities	-55	-55	-30	-	-	141.45
Other Investing Activities	0.29	-3.59	0.09	4.96	-9.32	1.41
Investing Cash Flow	-191.71	-73.51	-39.05	-4.85	-234.23	137.19

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Short-Term Debt Issued	-	-	-	-	5.87	-
Long-Term Debt Issued	-	-	-	-	165	-
Total Debt Issued	80	-	-	-	170.87	-
Short-Term Debt Repaid	-	-	-	-	-	-50.28
Long-Term Debt Repaid	-	-13.74	-16.32	-35.17	-12.97	-9.73
Total Debt Repaid	-13.75	-13.74	-16.32	-35.17	-12.97	-60.01
Net Debt Issued (Repaid)	66.25	-13.74	-16.32	-35.17	157.9	-60.01
Issuance of Common Stock	333.02	333.02	30.32	-	54.66	-
Repurchase of Common Stock	-43.94	-38.66	-16.25	-14.15	-	-
Common Dividends Paid	-121.88	-121.88	-81.49	-21.13	-14.32	-
Other Financing Activities	-0.92	-1.9	3.26	1.27	-1.08	2.23
Financing Cash Flow	232.52	156.85	-80.49	-69.18	197.16	-57.78

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Foreign Exchange Rate Adjustments	0.86	1.13	0.48	-3.7	-0.09	-2.69
Net Cash Flow	199.92	243.38	41.9	81.38	15.78	188.94

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Free Cash Flow	23.18	144.79	152.09	149.72	-168.55	107.35
Free Cash Flow Growth	-86.88%	-4.80%	1.58%	-	-	-
Free Cash Flow Margin	2.70%	17.32%	19.76%	22.18%	-31.11%	21.33%
Free Cash Flow Per Share	0.69	4.40	5.01	4.95	-5.83	3.75
Levered Free Cash Flow	28.28	103.99	97.17	-	-169.04	-
Unlevered Free Cash Flow	29.63	105.34	98.54	-	-167.67	-

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2021	FY 2020
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2021	Dec 31, 2020
Cash Interest Paid	2.16	2.17	2.19	2.69	2.18	1.16
Cash Income Tax Paid	16.5	15.25	33.14	32.76	5.85	6.1
Change in Working Capital	-67.15	-66.11	-22	-2.2	-40.79	20.5

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Jul 30, 2026

Data Sources Report a data error