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Ching Chan Optical Technology Co., Ltd. (TPEX:2070)
Taiwan flag Taiwan · Delayed Price · Currency is TWD
68.80
+0.10 (0.15%)
Aug 21, 2026, 1:30 PM CST

TPEX:2070 Cash Flow Statement

Millions TWD. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
114.8182.15106.2680.6683.0295.23
Depreciation & Amortization
52.9751.5552.450.9454.0852.72
Other Amortization
0.530.530.40.280.430.81
Loss (Gain) From Sale of Assets
1.01-0.11-0.45-0.30.17-0.27
Loss (Gain) From Sale of Investments
1.1811.273.73-1.75-0.280.26
Stock-Based Compensation
5.22-----
Provision & Write-off of Bad Debts
-1.821.421.91-0.740.21-0.37
Other Operating Activities
-3.04-15.19-14.83-10.48-5.6112.1
Change in Accounts Receivable
-23.75-16.68-3.63-27.5243.6217.82
Change in Inventory
-111.6925.05-11.29-16.7925.5337.59
Change in Accounts Payable
120.7346.9-16.7827.8715.41-1.46
Change in Unearned Revenue
46.54-10.018.734.0711.81-9.11
Change in Other Net Operating Assets
-28.19-18.44-23.511.668.113.47
Operating Cash Flow
174.75126128.9470.42237.75196.33
Operating Cash Flow Growth
-17.29%-2.27%83.11%-70.38%21.10%0.44%

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-87.5-55.72-15.67-13.43-10.56-2.63
Sale of Property, Plant & Equipment
0.590.620.811.111.518.13
Sale (Purchase) of Intangibles
-0.66-0.61-1.28-0.68-0.37-0.1
Investment in Securities
-3-9.12-101.843.0784.6844.94
Other Investing Activities
1.362.01-3.811.55-3.140.33
Investing Cash Flow
-89.21-62.83-121.79-8.3872.1250.66

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
-310230610360559
Long-Term Debt Issued
-50---60
Total Debt Issued
125360230610360619
Short-Term Debt Repaid
--265-565-275-498-679
Long-Term Debt Repaid
--25.67-19.56-16.68-146.83-103.21
Total Debt Repaid
-329.07-290.67-584.56-291.68-644.83-782.21
Net Debt Issued (Repaid)
-204.0769.33-354.56318.32-284.83-163.21
Issuance of Common Stock
209-----
Common Dividends Paid
-59.67-35.78-89.46-53.67-53.67-35.78
Other Financing Activities
-0.34--0.120.320.2-
Financing Cash Flow
-55.0933.55-444.14264.97-338.3-198.99

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
11.470.211.28-0.67-0.91-1.53
Net Cash Flow
41.9296.94-435.72326.34-29.3446.47

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
87.2470.28113.2756.99227.19193.7
Free Cash Flow Growth
-47.23%-37.95%98.76%-74.92%17.29%1.61%
Free Cash Flow Margin
11.71%10.13%15.83%9.16%37.64%32.47%
Free Cash Flow Per Share
2.301.963.151.586.315.38
Levered Free Cash Flow
48.273.9855.0573.54237.24228.9
Unlevered Free Cash Flow
50.8277.157.6575.15239.46232.26

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
3.924.894.432.33.665.27
Cash Income Tax Paid
26.2832.4328.2821.2232.771.86
Change in Working Capital
3.89-5.62-20.48-48.2105.7335.87