Hon. Precision 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	10,616	5,286	3,068	4,356
Depreciation & Amortization	54.26	43.68	32.88	28.26
Other Amortization	5.13	2.08	1.9	2.43
Loss (Gain) From Sale of Assets	-0.31	-2.5	0.07	-5.99
Loss (Gain) From Sale of Investments	7.34	2.68	-1.06	6.04
Provision & Write-off of Bad Debts	122.55	273.4	-71.73	34.49
Other Operating Activities	1,277	239.92	261	162.71
Change in Accounts Receivable	-1,199	-1,942	1,473	623.16
Change in Inventory	-5,328	-4,243	456.91	-882.78
Change in Accounts Payable	183.3	2,640	-435.36	-799.49
Change in Unearned Revenue	4,962	-199.68	708.68	185.57
Change in Other Net Operating Assets	1,399	332.48	-218.94	-200.48
Operating Cash Flow	12,099	2,308	5,283	3,503
Operating Cash Flow Growth	226.93%	-56.32%	50.81%	-
Capital Expenditures	-139.43	-132.66	-230.06	-403.89
Sale of Property, Plant & Equipment	0.56	18.22	0.05	26.82
Divestitures	-	-	-	-63.27
Investment in Securities	1,061	-1,196	-675.51	12.18
Other Investing Activities	-29.05	-11.46	-0.39	-22.7
Investing Cash Flow	892.84	-1,322	-905.91	-450.86
Short-Term Debt Issued	-	155.89	-	35
Total Debt Issued	155.89	155.89	-	35
Long-Term Debt Repaid	-	-9.39	-9.21	-200.08
Net Debt Issued (Repaid)	-1.2	146.5	-9.21	-165.08
Issuance of Common Stock	-	894.4	-	-
Common Dividends Paid	-3,636	-4,800	-2,398	-399.11
Other Financing Activities	0.27	0.32	-	-21.11
Financing Cash Flow	-3,658	-3,759	-2,408	-585.3
Foreign Exchange Rate Adjustments	-15.59	3.88	-1.52	0.62
Net Cash Flow	9,318	-2,769	1,968	2,468
Free Cash Flow	11,959	2,175	5,053	3,099
Free Cash Flow Growth	240.92%	-56.96%	63.04%	-
Free Cash Flow Margin	46.08%	15.54%	53.25%	23.01%
Free Cash Flow Per Share	74.01	13.47	30.99	19.27
Cash Interest Paid	0.77	0.28	0.22	0.89
Cash Income Tax Paid	1,602	907.1	1,177	1,239
Levered Free Cash Flow	-	944.51	4,457	-
Unlevered Free Cash Flow	-	944.51	4,457	-
Change in Working Capital	16.78	-3,537	1,993	-1,080

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