Topoint Technology Co., Ltd. (TPE:8021)
Taiwan · Delayed Price · Currency is TWD 422.50
+4.00 (0.96%)
Aug 27, 2026, 1:30 PM CST
Topoint Technology 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 | Jun '26 Jun 30, 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 | 729.81 | 389.33 | 206.02 | -36.03 | 332.25 | 447.18 |
Depreciation & Amortization | 359.83 | 351.68 | 364.9 | 374.95 | 346.18 | 323.28 |
Other Amortization | 4.75 | 4.75 | 4.29 | 4.62 | 3.67 | 2.58 |
Loss (Gain) From Sale of Assets | -9.75 | -14.42 | 3.28 | -6.16 | -46.24 | -17.78 |
Asset Writedown & Restructuring Costs | 3.26 | 3.26 | - | 5.02 | 7.45 | 25.93 |
Loss (Gain) From Sale of Investments | 17.75 | 0.58 | 0.96 | -7.63 | -2.63 | -18.94 |
Stock-Based Compensation | 49.66 | 27.34 | - | - | - | - |
Provision & Write-off of Bad Debts | - | - | 12.9 | - | 2.98 | -5.04 |
Other Operating Activities | 342.19 | 141.66 | -61.66 | -43.2 | 18.05 | 75.35 |
Change in Accounts Receivable | -921.71 | -355.29 | -248.8 | 46.64 | 201.12 | -85.69 |
Change in Inventory | -706.85 | -176.64 | -106.7 | 100.68 | -59.07 | -61.05 |
Change in Accounts Payable | 498.71 | 241.52 | 105.93 | 36.61 | -126 | 65.79 |
Change in Unearned Revenue | -0.01 | 14.56 | -0.38 | -0.06 | 0.63 | -1.02 |
Change in Other Net Operating Assets | 206.14 | 48.27 | -92.45 | -62.14 | 97.16 | 33.61 |
Operating Cash Flow | 574.12 | 676.84 | 190.38 | 417.9 | 790.49 | 810.06 |
Operating Cash Flow Growth | 32.08% | 255.53% | -54.45% | -47.13% | -2.42% | -9.59% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -1,615 | -403.03 | -588.01 | -374.52 | -638.07 | -467.65 |
Sale of Property, Plant & Equipment | 27.75 | 63.55 | 53.14 | 15.9 | 77.64 | 152.11 |
Cash Acquisitions | - | - | - | - | - | -173.16 |
Sale (Purchase) of Intangibles | -4.13 | -5.49 | -2.58 | -2.43 | -6.08 | -1.32 |
Investment in Securities | 118.59 | -370.23 | 726.19 | -859.9 | 541.04 | 175.84 |
Other Investing Activities | -0.6 | 6.37 | 1.92 | 1.81 | 1.3 | 0.89 |
Investing Cash Flow | -1,474 | -708.83 | 190.66 | -1,219 | -24.18 | -313.29 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | 43.64 | - | - | - | 14.12 |
Long-Term Debt Issued | - | 56.07 | 121.71 | - | - | 300 |
Total Debt Issued | 1,431 | 99.71 | 121.71 | - | - | 314.12 |
Short-Term Debt Repaid | - | - | -56.98 | -0.6 | -42.43 | - |
Long-Term Debt Repaid | - | -28.93 | -22.68 | -23.22 | -218.82 | -52.69 |
Total Debt Repaid | -291.33 | -28.93 | -79.66 | -23.83 | -261.24 | -52.69 |
Net Debt Issued (Repaid) | 1,139 | 70.78 | 42.05 | -23.83 | -261.24 | 261.42 |
Issuance of Common Stock | 381 | - | - | - | - | - |
Repurchase of Common Stock | - | -22.29 | - | - | - | - |
Common Dividends Paid | -170.62 | -170.62 | -113.74 | -284.36 | -327.02 | -224.65 |
Other Financing Activities | -44.32 | -13.94 | -25.74 | -21.58 | -27.57 | -9.72 |
Financing Cash Flow | 1,305 | -136.06 | -97.44 | -329.77 | -615.83 | 27.06 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 306.19 | -30.92 | 132.84 | -41.34 | 40.63 | -22.2 |
Net Cash Flow | 712.01 | -198.98 | 416.44 | -1,172 | 191.12 | 501.63 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -1,041 | 273.8 | -397.63 | 43.38 | 152.42 | 342.42 |
Free Cash Flow Growth | - | - | - | -71.54% | -55.49% | -49.66% |
Free Cash Flow Margin | -18.34% | 6.21% | -11.23% | 1.58% | 4.34% | 9.07% |
Free Cash Flow Per Share | -7.16 | 1.92 | -2.76 | 0.30 | 1.05 | 2.37 |
Levered Free Cash Flow | -1,025 | 139.55 | -166.28 | -15.48 | 152.66 | 148.46 |
Unlevered Free Cash Flow | -1,005 | 156.46 | -153.38 | -4.86 | 162.1 | 156.27 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 27.13 | 27.13 | 20.51 | 16.99 | 14.96 | 12.44 |
Cash Income Tax Paid | 139.08 | 139.08 | 213.89 | 176.32 | 154.86 | 106.88 |
Change in Working Capital | -923.38 | -227.33 | -340.32 | 126.32 | 128.8 | -22.49 |