EIKEI Group (Cayman) 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	118.42	142.53	110.68	71.82
Depreciation & Amortization	21.19	19.44	18.77	18.5
Loss (Gain) From Sale of Assets	-0.11	0.01	-0.15	-0.01
Loss (Gain) From Sale of Investments	-	-	-0.2	0.2
Stock-Based Compensation	-	0.15	-	-
Provision & Write-off of Bad Debts	1.14	0.58	1	0.01
Other Operating Activities	-11.83	-8.63	10.67	8.18
Change in Accounts Receivable	79.83	-303.81	7.43	-35.73
Change in Inventory	10.36	-7.07	21.19	5.05
Change in Accounts Payable	-3.14	66.55	25.94	32.9
Change in Unearned Revenue	-1.41	0.68	-1.61	-2.47
Change in Other Net Operating Assets	-9.19	20.23	1.31	-8.36
Operating Cash Flow	205.26	-69.36	195.03	90.09
Operating Cash Flow Growth	-	-	116.48%	-
Capital Expenditures	-6.35	-1.26	-1.84	-3.12
Sale of Property, Plant & Equipment	0.49	0.23	0.18	0.01
Sale (Purchase) of Intangibles	-4.56	-3.16	-3.15	-2.21
Other Investing Activities	0.1	-0.46	1.26	0.35
Investing Cash Flow	-10.33	-4.66	-3.56	-4.97
Short-Term Debt Issued	61.74	41.14	65.22	15.8
Total Debt Issued	61.74	41.14	65.22	15.8
Short-Term Debt Repaid	-56.39	-53.96	-62.13	-8.32
Long-Term Debt Repaid	-12.38	-11.35	-10.98	-11.22
Total Debt Repaid	-68.77	-65.31	-73.1	-19.54
Net Debt Issued (Repaid)	-7.04	-24.17	-7.89	-3.74
Issuance of Common Stock	-	179.04	-	-
Repurchase of Common Stock	-13.79	-	-	-
Common Dividends Paid	-114.68	-79	-52.65	-21.06
Financing Cash Flow	-135.5	75.87	-60.54	-24.8
Foreign Exchange Rate Adjustments	-1.45	20.21	-1	13.34
Net Cash Flow	57.99	22.07	129.93	73.66
Free Cash Flow	198.91	-70.62	193.18	86.97
Free Cash Flow Growth	-	-	122.13%	-
Free Cash Flow Margin	11.74%	-4.01%	13.54%	6.05%
Free Cash Flow Per Share	9.49	-3.60	11.01	4.96
Cash Interest Paid	0.99	0.87	1.29	1.11
Cash Income Tax Paid	49.78	53.28	22.19	15.1
Levered Free Cash Flow	167.16	-113.15	160.05	-
Unlevered Free Cash Flow	167.78	-112.6	160.86	-
Change in Working Capital	76.45	-223.43	54.26	-8.6

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