I Yuan Precision Industrial Co., Ltd. (TPEX:2235)
Taiwan · Delayed Price · Currency is TWD 27.05
-0.55 (-1.99%)
Aug 21, 2026, 9:43 AM CST
TPEX:2235 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 | 48.64 | 34.24 | 95.85 | 86.8 | 164.71 | 51.09 |
Depreciation & Amortization | 57 | 58.75 | 63.96 | 66.78 | 71.96 | 76.97 |
Other Amortization | 0.45 | 0.45 | 0.48 | 0.59 | 0.49 | 0.52 |
Loss (Gain) From Sale of Assets | -0.01 | 0.32 | 0.64 | -0.55 | -0.24 | 0.23 |
Provision & Write-off of Bad Debts | -0.35 | 0.96 | 1.78 | -10.05 | 4.63 | 3.93 |
Other Operating Activities | -14.28 | -20.15 | -35.18 | 4.79 | 27.74 | 4.36 |
Change in Accounts Receivable | -55.89 | 2.47 | 1 | 29.81 | 39.55 | 79.81 |
Change in Inventory | -10.9 | -12.01 | 8.38 | 15.03 | -6.02 | -11.86 |
Change in Accounts Payable | 65.19 | 39.81 | -41.15 | -19.85 | -16.96 | 17.93 |
Change in Unearned Revenue | -1.49 | 1.9 | -1.46 | 0.07 | 0.11 | 0.44 |
Change in Other Net Operating Assets | -6.06 | -4.22 | -8.08 | -4.6 | 14.23 | -26 |
Operating Cash Flow | 82.31 | 102.52 | 86.22 | 168.81 | 300.21 | 197.4 |
Operating Cash Flow Growth | -10.73% | 18.92% | -48.93% | -43.77% | 52.08% | 62.00% |
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 | -36.25 | -25.88 | -21.82 | -22.39 | -17.19 | -40.16 |
Sale of Property, Plant & Equipment | 0.01 | 0.01 | 2.58 | 1.91 | 0.81 | 0.62 |
Sale (Purchase) of Intangibles | -0.45 | -0.57 | -1.01 | - | -0.86 | -0.79 |
Sale (Purchase) of Real Estate | -0.05 | -0.11 | -1.44 | -19.1 | - | -0.15 |
Investment in Securities | -79.1 | 34.24 | -64.24 | 273.32 | - | - |
Other Investing Activities | - | - | - | - | 18.15 | -291.41 |
Investing Cash Flow | -115.84 | 7.69 | -85.92 | 233.74 | 0.91 | -331.89 |
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 | - | 117.65 | 97.5 | 680.1 | 9,206 | 6,799 |
Total Debt Issued | 127.65 | 117.65 | 97.5 | 680.1 | 9,206 | 6,799 |
Short-Term Debt Repaid | - | -117.65 | -227 | -1,035 | -9,322 | -6,334 |
Long-Term Debt Repaid | - | -12.64 | -12.44 | -11.86 | -11.34 | -11.2 |
Total Debt Repaid | -140.39 | -130.29 | -239.44 | -1,047 | -9,333 | -6,345 |
Net Debt Issued (Repaid) | -12.74 | -12.64 | -141.94 | -367.25 | -127.45 | 454.3 |
Common Dividends Paid | -107.63 | -107.63 | -89.7 | -143.51 | -53.82 | -71.76 |
Other Financing Activities | - | - | -0.04 | 4.25 | -2.16 | 1.96 |
Financing Cash Flow | -120.38 | -120.27 | -231.67 | -506.52 | -183.43 | 384.5 |
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 |
Net Cash Flow | -153.91 | -10.06 | -231.38 | -103.97 | 117.69 | 250.02 |
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 | 46.06 | 76.64 | 64.4 | 146.42 | 283.02 | 157.24 |
Free Cash Flow Growth | -32.11% | 19.02% | -56.02% | -48.27% | 79.99% | 93.25% |
Free Cash Flow Margin | 8.10% | 13.79% | 10.89% | 24.97% | 39.15% | 22.31% |
Free Cash Flow Per Share | 1.33 | 2.13 | 1.79 | 4.08 | 7.88 | 4.38 |
Levered Free Cash Flow | -51.61 | 60.02 | 20.11 | 372.33 | 188.6 | -144.59 |
Unlevered Free Cash Flow | -50.97 | 60.72 | 20.85 | 375.15 | 192.67 | -142.27 |
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 | 1.02 | 1.12 | 1.31 | 4.48 | 6.42 | 3.68 |
Cash Income Tax Paid | 27.49 | 29.53 | 57.88 | 20.87 | 13.79 | 8.41 |
Change in Working Capital | -9.15 | 27.95 | -41.3 | 20.45 | 30.92 | 60.32 |