Lian Fa International Dining Business Corp. (TPEX:2756)
Taiwan · Delayed Price · Currency is TWD 61.80
+0.70 (1.15%)
Aug 20, 2026, 12:48 PM CST
TPEX:2756 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 | 103.68 | 95.94 | 59.1 | 111.92 | 145.69 | 117.48 |
Depreciation & Amortization | 68.61 | 54.35 | 31.17 | 23.11 | 25.98 | 32.49 |
Other Amortization | 0.09 | 0.09 | 0.38 | 1.18 | 1.22 | 0.54 |
Loss (Gain) From Sale of Assets | 0.29 | - | 0.08 | 1.69 | 1.14 | 1.17 |
Asset Writedown & Restructuring Costs | - | - | -0.14 | -0.13 | - | - |
Loss (Gain) From Sale of Investments | -11.3 | -10.07 | 2.82 | 0.35 | 1.83 | - |
Stock-Based Compensation | 6.74 | 7.6 | 3.66 | 2.52 | - | 3 |
Provision & Write-off of Bad Debts | 14.68 | 14.54 | 9.02 | 5.49 | 4.03 | 3.69 |
Other Operating Activities | 17.05 | 33.83 | 0.98 | -16.03 | 1.8 | 5.82 |
Change in Accounts Receivable | -13.56 | -12.94 | -4.68 | -24.69 | -5.6 | -11.52 |
Change in Inventory | -56.45 | -122.85 | -8.95 | -0.04 | -4.83 | -4.66 |
Change in Accounts Payable | -12.99 | 32.27 | -0.73 | 0.89 | -12.64 | -0.26 |
Change in Unearned Revenue | -6.37 | 5.25 | -4.82 | -12.56 | -7.61 | 15.48 |
Change in Other Net Operating Assets | 9.67 | 15.54 | 13.27 | -17.15 | -8.89 | 24.38 |
Operating Cash Flow | 120.13 | 113.55 | 101.14 | 76.46 | 140.02 | 187.61 |
Operating Cash Flow Growth | -7.28% | 12.27% | 32.27% | -45.39% | -25.37% | 63.31% |
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 | -33.67 | -34.55 | -33.06 | -5.93 | -20.17 | -21.3 |
Sale of Property, Plant & Equipment | - | - | - | - | 0.11 | 0.16 |
Sale (Purchase) of Intangibles | -1.93 | -0.18 | -0.1 | - | -0.2 | -3.08 |
Investment in Securities | -55.59 | 145.52 | -113.63 | -155.61 | 52.02 | -61.78 |
Other Investing Activities | -3.29 | -7.35 | -5.29 | 0.13 | 1.54 | 1.22 |
Investing Cash Flow | -94.47 | 103.44 | -152.07 | -161.4 | 33.32 | -84.77 |
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 | - | 3 | 40 | 53 | 114 | 58 |
Long-Term Debt Issued | - | - | 297.84 | - | - | - |
Total Debt Issued | 224.95 | 3 | 337.84 | 53 | 114 | 58 |
Short-Term Debt Repaid | - | -3 | -83 | -92.7 | -31.3 | -106 |
Long-Term Debt Repaid | - | -46.82 | -54.55 | -41.05 | -155.8 | -85.18 |
Total Debt Repaid | -278.03 | -49.82 | -137.55 | -133.75 | -187.1 | -191.18 |
Net Debt Issued (Repaid) | -53.08 | -46.82 | 200.29 | -80.75 | -73.1 | -133.18 |
Issuance of Common Stock | 20.23 | 19.41 | - | - | 161.11 | - |
Repurchase of Common Stock | -27.47 | -0.06 | -20.73 | - | - | - |
Common Dividends Paid | -80.35 | -63.44 | -90.81 | -92.04 | -68.17 | -28.74 |
Other Financing Activities | 22.67 | 18.37 | 6.31 | 3.52 | 8.82 | 2.59 |
Financing Cash Flow | -118 | -72.53 | 95.06 | -169.26 | 28.65 | -159.34 |
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 |
Foreign Exchange Rate Adjustments | 9.97 | 4.69 | -0.9 | 3.44 | 16.73 | -2.96 |
Net Cash Flow | -82.37 | 149.15 | 43.22 | -250.76 | 218.71 | -59.45 |
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 | 86.47 | 79 | 68.08 | 70.54 | 119.85 | 166.31 |
Free Cash Flow Growth | -0.71% | 16.05% | -3.49% | -41.14% | -27.94% | - |
Free Cash Flow Margin | 6.75% | 6.74% | 9.85% | 9.54% | 15.18% | 20.35% |
Free Cash Flow Per Share | 3.09 | 2.85 | 2.58 | 2.87 | 4.88 | 7.31 |
Levered Free Cash Flow | 84.95 | 57.87 | 59.94 | 109.76 | -1.37 | 183.78 |
Unlevered Free Cash Flow | 92.79 | 64.21 | 63.58 | 111.39 | 0.04 | 186.14 |
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 | 0.01 | 0.01 | 0.52 | 1.83 | 1.92 | 3.22 |
Cash Income Tax Paid | 9.3 | 9.3 | 31.31 | 66.32 | 57.68 | 41.21 |
Change in Working Capital | -79.71 | -82.74 | -5.91 | -53.63 | -41.67 | 23.42 |