Eternal Precision Mechanics Co., Ltd. (TPE:7795)
Taiwan · Delayed Price · Currency is TWD 426.00
+8.00 (1.91%)
Aug 5, 2026, 1:30 PM CST
TPE:7795 Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 173.15 | 219.97 | 298.75 | 295.56 | 285.22 | 942.64 |
Depreciation & Amortization | 73.31 | 73.09 | 74.57 | 74.69 | 71.05 | 83.83 |
Other Amortization | 1.1 | 1.11 | 0.98 | 1.01 | - | - |
Loss (Gain) From Sale of Assets | 0.48 | 0.53 | 0.15 | 0.84 | 7.09 | 11.69 |
Asset Writedown & Restructuring Costs | 17.04 | 15.54 | 8.84 | 0.89 | -2.46 | 1.44 |
Stock-Based Compensation | 11.68 | - | - | 1.38 | - | - |
Provision & Write-off of Bad Debts | -15.99 | -9.12 | 12.23 | -8.85 | 7.86 | 0.27 |
Other Operating Activities | -19.99 | -39.76 | 124.49 | -206.18 | 460.89 | -333.45 |
Change in Accounts Receivable | 125.06 | -1.18 | -36.4 | 446.02 | -146.47 | 30.25 |
Change in Inventory | -93.71 | 42.16 | 378.92 | -259.92 | -188.1 | -167.21 |
Change in Accounts Payable | 83.04 | 7.03 | -21.35 | -143.21 | -7.47 | 47.78 |
Change in Unearned Revenue | -61.71 | -379.04 | -280.3 | 433.79 | 258.28 | 39.38 |
Change in Other Net Operating Assets | 32.09 | -23.19 | 22.09 | -7.98 | -39.89 | -77.94 |
Operating Cash Flow | 325.55 | -92.87 | 582.98 | 628.05 | 705.98 | 578.67 |
Operating Cash Flow Growth | -1.66% | - | -7.18% | -11.04% | 22.00% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -35.23 | -36.28 | -10.14 | -29.63 | -28.21 | -78.02 |
Sale of Property, Plant & Equipment | 4.31 | 0.16 | 0.14 | - | - | - |
Sale (Purchase) of Intangibles | -0.67 | -0.67 | -0.55 | -0.58 | -2.32 | -1.22 |
Investment in Securities | - | - | - | 130.16 | - | - |
Other Investing Activities | 0.76 | 0.32 | 0.6 | 5.17 | 0.2 | 33.07 |
Investing Cash Flow | -30.83 | -36.47 | -9.95 | 105.13 | -30.33 | -46.17 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 316.19 | - | 150 | - | - |
Long-Term Debt Issued | - | - | - | - | 1,162 | - |
Total Debt Issued | 296.66 | 316.19 | - | 150 | 1,162 | - |
Short-Term Debt Repaid | - | - | -150 | - | - | - |
Long-Term Debt Repaid | - | -560.74 | -356.25 | -361.35 | -51.59 | -58.75 |
Total Debt Repaid | -559.52 | -560.74 | -506.25 | -361.35 | -51.59 | -58.75 |
Net Debt Issued (Repaid) | -262.86 | -244.56 | -506.25 | -211.35 | 1,110 | -58.75 |
Issuance of Common Stock | 1,366 | - | 1.8 | 573.6 | - | - |
Common Dividends Paid | -212.49 | -212.49 | -153.98 | -179.97 | - | - |
Other Financing Activities | - | - | - | - | -1,338 | -187.33 |
Financing Cash Flow | 890.71 | -457.04 | -658.42 | 182.28 | -228.08 | -246.09 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | -109.04 | 0.37 | -57.02 | -124.18 | -46.17 | -192.93 |
Net Cash Flow | 1,076 | -586.01 | -142.41 | 791.28 | 401.41 | 93.48 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 290.32 | -129.15 | 572.84 | 598.42 | 677.77 | 500.64 |
Free Cash Flow Growth | -7.18% | - | -4.27% | -11.71% | 35.38% | - |
Free Cash Flow Margin | 16.04% | -6.80% | 25.64% | 25.35% | 17.48% | 16.89% |
Free Cash Flow Per Share | 4.00 | -1.82 | 8.08 | 9.69 | 13.01 | 9.62 |
Levered Free Cash Flow | - | -106.08 | 590.53 | 697.44 | 1,322 | - |
Unlevered Free Cash Flow | - | -100.37 | 597.99 | 707.28 | 1,329 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 9.6 | 10.21 | 12.04 | 15.96 | 9.25 | 3.18 |
Cash Income Tax Paid | 182.53 | 233.54 | 138.58 | 462.17 | 558.72 | 335.34 |
Change in Working Capital | 84.78 | -354.23 | 62.97 | 468.71 | -123.65 | -127.75 |