Transcene Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-4.89	-3.55	-78.87	-87.52
Depreciation & Amortization	88.42	86.68	61.6	38.78
Other Amortization	0.23	0.23	0.35	0.41
Loss (Gain) From Sale of Assets	3.43	3.34	0.01	0.37
Loss (Gain) on Equity Investments	1.83	1.23	-	-
Stock-Based Compensation	2.08	-	-	0.16
Provision & Write-off of Bad Debts	-0.59	-0.76	1.9	-0.25
Other Operating Activities	18.26	18.57	5.42	-3.05
Change in Accounts Receivable	-4.33	-7.73	-37.05	18.5
Change in Inventory	-8.41	-9.22	-2.74	-58.67
Change in Accounts Payable	0.9	0.93	-3.78	-0.32
Change in Other Net Operating Assets	15.55	25.76	4.09	-14.94
Operating Cash Flow	112.47	115.48	-49.07	-106.54
Capital Expenditures	-14.93	-29.25	-122.88	-341.89
Sale of Property, Plant & Equipment	-	-	0.03	0.02
Sale (Purchase) of Intangibles	-	-0.22	-0.21	-0.41
Investment in Securities	18.82	11.01	-16.46	-7.24
Other Investing Activities	0.79	0.58	0.84	1.8
Investing Cash Flow	4.67	-17.89	-138.68	-347.71
Short-Term Debt Issued	-	37.5	-	60
Long-Term Debt Issued	-	-	168.61	286.07
Total Debt Issued	25	37.5	168.61	346.07
Short-Term Debt Repaid	-	-	-22.5	-
Long-Term Debt Repaid	-	-107.51	-88.4	-33.84
Total Debt Repaid	-228.22	-107.51	-110.9	-33.84
Net Debt Issued (Repaid)	-203.22	-70.01	57.71	312.23
Issuance of Common Stock	160	-	75.49	171.45
Other Financing Activities	-19.17	-19.5	-2.72	-5.73
Financing Cash Flow	-62.39	-89.51	130.47	477.95
Net Cash Flow	54.76	8.08	-57.27	23.7
Free Cash Flow	97.54	86.22	-171.95	-448.43
Free Cash Flow Margin	26.87%	23.94%	-85.88%	-359.42%
Free Cash Flow Per Share	2.53	2.26	-4.70	-14.03
Cash Interest Paid	19.5	19.5	15.41	5.73
Levered Free Cash Flow	188.05	64.58	-145.27	-
Unlevered Free Cash Flow	200.02	76.74	-135.51	-
Change in Working Capital	3.71	9.74	-39.48	-55.44