Amia Co.,Ltd 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	FY 2021
Period Ending	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	146.65	154.55	89.29	99.79	220.71
Depreciation & Amortization	80.01	80.3	84.44	95.81	115.5
Loss (Gain) From Sale of Assets	0.73	0.17	0.08	-0.33	0.63
Asset Writedown & Restructuring Costs	2.18	-0.84	-	-	-
Loss (Gain) From Sale of Investments	-0.13	0.01	-0.03	0.45	-0.2
Loss (Gain) on Equity Investments	-	-	-1.8	-7.29	-12.09
Stock-Based Compensation	-	-	-	1.73	-
Provision & Write-off of Bad Debts	1.56	0.18	1.52	-0.65	0.96
Other Operating Activities	9.8	12.6	-9.41	41.65	-11.38
Change in Accounts Receivable	-23.27	-61.69	49.11	122.47	-143.32
Change in Inventory	-55.78	21.31	47.11	-20.47	33.72
Change in Accounts Payable	81.5	38.89	-52.53	-147.73	103.49
Change in Unearned Revenue	10.07	-41.75	49.51	1.68	-5.8
Change in Other Net Operating Assets	2.92	-5.01	7.53	-29.46	55.29
Operating Cash Flow	256.24	198.73	264.82	157.65	357.51
Operating Cash Flow Growth	28.94%	-24.96%	67.98%	-55.90%	15.27%
Capital Expenditures	-100.1	-31.24	-46.23	-652.51	-87.33
Sale of Property, Plant & Equipment	1.41	0.17	0.12	0.43	0.83
Investment in Securities	36.05	-22.26	72.87	15.29	60.87
Other Investing Activities	2.57	-2.96	0.73	10.2	1.84
Investing Cash Flow	-60.07	-56.28	27.49	-626.59	-23.79
Short-Term Debt Issued	1,169	1,309	1,248	1,174	940.15
Long-Term Debt Issued	-	-	1	737	-
Total Debt Issued	1,169	1,309	1,249	1,911	940.15
Short-Term Debt Repaid	-1,022	-1,380	-1,164	-1,409	-1,050
Long-Term Debt Repaid	-187.42	-130.59	-167.96	-259.69	-163.11
Total Debt Repaid	-1,209	-1,510	-1,332	-1,669	-1,213
Net Debt Issued (Repaid)	-40.77	-201.24	-82.96	241.81	-272.5
Issuance of Common Stock	-	-	-	358.54	-
Common Dividends Paid	-90.93	-62.95	-69.94	-139.89	-55.87
Other Financing Activities	-	-	-	-0.01	0.02
Financing Cash Flow	-131.7	-264.19	-152.91	460.46	-328.35
Foreign Exchange Rate Adjustments	-0.31	17.59	-10.5	8.12	-4.02
Net Cash Flow	64.16	-104.16	128.91	-0.37	1.35
Free Cash Flow	156.13	167.49	218.6	-494.87	270.18
Free Cash Flow Growth	-6.78%	-23.38%	-	-	1.73%
Free Cash Flow Margin	4.06%	4.92%	7.14%	-13.30%	6.43%
Free Cash Flow Per Share	2.23	2.38	3.11	-7.17	4.30
Cash Interest Paid	14.47	13.33	13.31	11.23	9.46
Cash Income Tax Paid	67.78	44.57	43.35	7.44	28.53
Levered Free Cash Flow	142.65	116.85	195.75	-532.22	185.56
Unlevered Free Cash Flow	151.7	125.3	204.1	-524.85	191.43
Change in Working Capital	15.44	-48.25	100.73	-73.5	43.38

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