Ching Chan Optical Technology Co., Ltd. (TPEX:2070)
Taiwan · Delayed Price · Currency is TWD 44.00
-2.20 (-4.76%)
Jul 30, 2026, 1:30 PM CST
TPEX:2070 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 | 77.06 | 82.15 | 106.26 | 80.66 | 83.02 | 95.23 |
Depreciation & Amortization | 52.17 | 51.55 | 52.4 | 50.94 | 54.08 | 52.72 |
Other Amortization | 0.53 | 0.53 | 0.4 | 0.28 | 0.43 | 0.81 |
Loss (Gain) From Sale of Assets | -0.11 | -0.11 | -0.45 | -0.3 | 0.17 | -0.27 |
Loss (Gain) From Sale of Investments | 9.58 | 11.27 | 3.73 | -1.75 | -0.28 | 0.26 |
Stock-Based Compensation | 5.22 | - | - | - | - | - |
Provision & Write-off of Bad Debts | 1.95 | 1.42 | 1.91 | -0.74 | 0.21 | -0.37 |
Other Operating Activities | -11.58 | -15.19 | -14.83 | -10.48 | -5.61 | 12.1 |
Change in Accounts Receivable | 12.95 | -16.68 | -3.63 | -27.52 | 43.62 | 17.82 |
Change in Inventory | -22.91 | 25.05 | -11.29 | -16.79 | 25.53 | 37.59 |
Change in Accounts Payable | 91.67 | 46.9 | -16.78 | 27.87 | 15.41 | -1.46 |
Change in Unearned Revenue | 10.74 | -10.01 | 8.73 | 4.07 | 11.81 | -9.11 |
Change in Other Net Operating Assets | -49.71 | -18.44 | -23.51 | 1.66 | 8.11 | 3.47 |
Operating Cash Flow | 151.43 | 126 | 128.94 | 70.42 | 237.75 | 196.33 |
Operating Cash Flow Growth | -19.71% | -2.27% | 83.11% | -70.38% | 21.10% | 0.44% |
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 | -65.59 | -55.72 | -15.67 | -13.43 | -10.56 | -2.63 |
Sale of Property, Plant & Equipment | 0.58 | 0.62 | 0.81 | 1.11 | 1.51 | 8.13 |
Sale (Purchase) of Intangibles | -0.42 | -0.61 | -1.28 | -0.68 | -0.37 | -0.1 |
Investment in Securities | -3 | -9.12 | -101.84 | 3.07 | 84.68 | 44.94 |
Other Investing Activities | 4.26 | 2.01 | -3.81 | 1.55 | -3.14 | 0.33 |
Investing Cash Flow | -64.18 | -62.83 | -121.79 | -8.38 | 72.12 | 50.66 |
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 | - | 310 | 230 | 610 | 360 | 559 |
Long-Term Debt Issued | - | 50 | - | - | - | 60 |
Total Debt Issued | 185 | 360 | 230 | 610 | 360 | 619 |
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 | -272.39 | -290.67 | -584.56 | -291.68 | -644.83 | -782.21 |
Net Debt Issued (Repaid) | -87.39 | 69.33 | -354.56 | 318.32 | -284.83 | -163.21 |
Issuance of Common Stock | 209 | - | - | - | - | - |
Common Dividends Paid | -35.78 | -35.78 | -89.46 | -53.67 | -53.67 | -35.78 |
Other Financing Activities | -0.4 | - | -0.12 | 0.32 | 0.2 | - |
Financing Cash Flow | 85.43 | 33.55 | -444.14 | 264.97 | -338.3 | -198.99 |
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 | 1.49 | 0.21 | 1.28 | -0.67 | -0.91 | -1.53 |
Net Cash Flow | 174.17 | 96.94 | -435.72 | 326.34 | -29.34 | 46.47 |
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 | 85.84 | 70.28 | 113.27 | 56.99 | 227.19 | 193.7 |
Free Cash Flow Growth | -46.40% | -37.95% | 98.76% | -74.92% | 17.29% | 1.61% |
Free Cash Flow Margin | 12.16% | 10.13% | 15.83% | 9.16% | 37.64% | 32.47% |
Free Cash Flow Per Share | 2.37 | 1.96 | 3.15 | 1.58 | 6.31 | 5.38 |
Levered Free Cash Flow | 107.04 | 73.98 | 55.05 | 73.54 | 237.24 | 228.9 |
Unlevered Free Cash Flow | 110.25 | 77.1 | 57.65 | 75.15 | 239.46 | 232.26 |
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 | 5.2 | 4.89 | 4.43 | 2.3 | 3.66 | 5.27 |
Cash Income Tax Paid | 34.78 | 32.43 | 28.28 | 21.22 | 32.77 | 1.86 |
Change in Working Capital | 16.61 | -5.62 | -20.48 | -48.2 | 105.73 | 35.87 |