YoungQin International 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	235.03	176.1	132.47	115.57	72.96
Depreciation & Amortization	127.54	101.15	91.37	75.46	82.52
Loss (Gain) From Sale of Assets	0.14	0.34	0.22	0.1	1.34
Asset Writedown & Restructuring Costs	0.02	0.22	0.42	0.61	4.2
Loss (Gain) From Sale of Investments	-0.57	-	-	-	-
Loss (Gain) on Equity Investments	0.07	0.08	-	-	-
Provision & Write-off of Bad Debts	-	1.09	-0.05	1.17	0.11
Other Operating Activities	12.6	9.54	-0.39	9.9	-1.3
Change in Accounts Receivable	-48.39	-60.13	-20.65	-15.44	-14.79
Change in Inventory	-11.97	-37.72	4.02	-10.32	-7.56
Change in Accounts Payable	50.1	-9.88	17.96	32.41	68.77
Change in Unearned Revenue	-1.06	5.28	1.53	-0.65	-1.3
Change in Other Net Operating Assets	24.41	3.86	6.61	24.99	-0.44
Operating Cash Flow	387.92	189.92	233.49	233.79	204.51
Operating Cash Flow Growth	104.25%	-18.66%	-0.13%	14.32%	18.23%
Capital Expenditures	-104.29	-61.17	-101.9	-31.14	-1.23
Sale of Property, Plant & Equipment	0.01	0.07	0.14	0.88	0.01
Cash Acquisitions	-	-	-30.2	-	-0.72
Sale (Purchase) of Intangibles	-7.48	-2.92	-31.95	-8.71	-1.91
Investment in Securities	1.03	125.7	-78.5	-21.5	-
Other Investing Activities	-1.03	-9.08	-2.18	-1.8	0.3
Investing Cash Flow	-111.76	52.6	-244.6	-62.27	-3.54
Long-Term Debt Issued	199.27	100	-	-	-
Total Debt Issued	199.27	100	-	-	-
Long-Term Debt Repaid	-281.99	-69.48	-58.62	-47.67	-46.53
Total Debt Repaid	-281.99	-69.48	-58.62	-47.67	-46.53
Net Debt Issued (Repaid)	-82.73	30.52	-58.62	-47.67	-46.53
Common Dividends Paid	-90.42	-108.5	-35.2	-40	-40
Other Financing Activities	10.87	13.39	5.05	4.55	5.48
Financing Cash Flow	-162.28	-64.59	-88.78	-83.12	-81.05
Foreign Exchange Rate Adjustments	-1.67	1.57	-0.06	1.66	-0.36
Net Cash Flow	112.21	179.5	-99.94	90.06	119.56
Free Cash Flow	283.63	128.76	131.59	202.65	203.28
Free Cash Flow Growth	120.28%	-2.15%	-35.06%	-0.31%	41.36%
Free Cash Flow Margin	9.32%	5.08%	6.10%	10.76%	13.02%
Free Cash Flow Per Share	7.48	3.56	3.64	5.61	5.63
Cash Interest Paid	6.45	6.36	4.7	3.6	3.32
Cash Income Tax Paid	47.67	35.76	30.62	18.93	20.7
Levered Free Cash Flow	255.08	116.91	67.6	162.78	193.27
Unlevered Free Cash Flow	261.49	120.95	70.54	165.05	195.34
Change in Working Capital	13.09	-98.58	9.47	30.99	44.67

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