EIKEI Group (Cayman) Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	88.44	142.53	110.68	71.82
Depreciation & Amortization	20.59	19.44	18.77	18.5
Loss (Gain) From Sale of Assets	-0.16	0.01	-0.15	-0.01
Loss (Gain) From Sale of Investments	-	-	-0.2	0.2
Stock-Based Compensation	0.15	0.15	-	-
Provision & Write-off of Bad Debts	-0.9	0.58	1	0.01
Other Operating Activities	-15.69	-8.63	10.67	8.18
Change in Accounts Receivable	46.34	-303.81	7.43	-35.73
Change in Inventory	31.01	-7.07	21.19	5.05
Change in Accounts Payable	-46.71	66.55	25.94	32.9
Change in Unearned Revenue	-1.1	0.68	-1.61	-2.47
Change in Other Net Operating Assets	-9.95	20.23	1.31	-8.36
Operating Cash Flow	112.03	-69.36	195.03	90.09
Operating Cash Flow Growth	126.73%	-	116.48%	-
Capital Expenditures	-6.39	-1.26	-1.84	-3.12
Sale of Property, Plant & Equipment	0.53	0.23	0.18	0.01
Sale (Purchase) of Intangibles	-4.57	-3.16	-3.15	-2.21
Other Investing Activities	-1.12	-0.46	1.26	0.35
Investing Cash Flow	-11.56	-4.66	-3.56	-4.97
Short-Term Debt Issued	-	41.14	65.22	15.8
Total Debt Issued	60.63	41.14	65.22	15.8
Short-Term Debt Repaid	-	-53.96	-62.13	-8.32
Long-Term Debt Repaid	-	-11.35	-10.98	-11.22
Total Debt Repaid	-65.85	-65.31	-73.1	-19.54
Net Debt Issued (Repaid)	-5.22	-24.17	-7.89	-3.74
Issuance of Common Stock	69.04	179.04	-	-
Common Dividends Paid	-114.68	-79	-52.65	-21.06
Financing Cash Flow	-50.85	75.87	-60.54	-24.8
Foreign Exchange Rate Adjustments	-12.13	20.21	-1	13.34
Net Cash Flow	37.48	22.07	129.93	73.66
Free Cash Flow	105.63	-70.62	193.18	86.97
Free Cash Flow Growth	120.82%	-	122.13%	-
Free Cash Flow Margin	6.08%	-4.01%	13.54%	6.05%
Free Cash Flow Per Share	5.09	-3.60	11.01	4.96
Cash Interest Paid	1.01	0.87	1.29	1.11
Cash Income Tax Paid	50.51	53.28	22.19	15.1
Levered Free Cash Flow	-	-113.15	160.05	-
Unlevered Free Cash Flow	-	-112.6	160.86	-
Change in Working Capital	19.6	-223.43	54.26	-8.6

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