Jiyuan Packaging Holdings 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	-150.73	-28.6	-118.05	-68.35	50.33
Depreciation & Amortization	199.99	207.81	212.34	208.36	202.29
Loss (Gain) From Sale of Assets	-1.23	-67.84	-5.22	-15.74	0.44
Asset Writedown & Restructuring Costs	-	-20.54	21.33	-	-
Loss (Gain) From Sale of Investments	-	0.18	-0.03	-	-
Stock-Based Compensation	-	0.09	-	-	-
Provision & Write-off of Bad Debts	3.54	-8.73	-21.63	-24.75	-22.97
Other Operating Activities	12.21	73.35	99.63	30	37.75
Change in Accounts Receivable	155.26	89.37	79.17	154.95	-127.72
Change in Inventory	-44.67	-10.43	70.44	96	-101.03
Change in Accounts Payable	84.64	107.96	-131.9	-141.84	43.64
Change in Unearned Revenue	7.28	11.8	-5.4	-8.4	21.56
Change in Other Net Operating Assets	-237.97	-186.3	512.13	-201.27	408.58
Operating Cash Flow	28.33	168.12	712.82	28.96	512.85
Operating Cash Flow Growth	-83.15%	-76.41%	2361.12%	-94.35%	2106.29%
Capital Expenditures	-21.47	-55.36	-156.67	-159.11	-259.04
Sale of Property, Plant & Equipment	1.78	2.74	15.69	18.71	6.32
Sale (Purchase) of Intangibles	-	-	-0.04	-	-0.1
Other Investing Activities	-116.33	175.38	-77.74	71.39	-281.18
Investing Cash Flow	-136.03	122.76	-218.75	-69.02	-533.99
Short-Term Debt Issued	33.48	10.51	-	-	238.33
Long-Term Debt Issued	-	63.12	650.46	1,243	286.66
Total Debt Issued	33.48	73.62	650.46	1,243	524.99
Short-Term Debt Repaid	-	-	-117.44	-959.2	-
Long-Term Debt Repaid	-124.58	-178.17	-792.61	-381.86	-415.19
Total Debt Repaid	-124.58	-178.17	-910.05	-1,341	-415.19
Net Debt Issued (Repaid)	-91.1	-104.54	-259.59	-98.42	109.8
Issuance of Common Stock	-	92.22	0.56	-	-
Common Dividends Paid	-	-	-	-20.25	-20.25
Other Financing Activities	-31.12	-51.94	-70.05	-54.09	-35.72
Financing Cash Flow	-122.22	-64.26	-329.09	-172.76	53.84
Foreign Exchange Rate Adjustments	-10.08	18.3	2.49	76.84	-20.51
Net Cash Flow	-240	244.92	167.47	-135.98	12.19
Free Cash Flow	6.86	112.76	556.14	-130.15	253.82
Free Cash Flow Growth	-93.92%	-79.72%	-	-	-
Free Cash Flow Margin	0.22%	3.39%	14.51%	-3.31%	6.26%
Free Cash Flow Per Share	0.09	1.54	8.24	-1.93	3.76
Cash Interest Paid	31.12	51.79	69.8	54.73	35.93
Cash Income Tax Paid	37.98	4.75	10.79	19.66	25.48
Levered Free Cash Flow	-171.09	140.74	386.64	1,426	-463.18
Unlevered Free Cash Flow	-152.59	166.5	428.68	1,463	-440.43
Change in Working Capital	-35.45	12.4	524.44	-100.56	245.03

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.