Eslite Spectrum Corporation (TPEX:2926)

Eslite Spectrum Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	26.01	25.57	12.8	-129.17	-188.26	-228.52
Depreciation & Amortization	1,529	1,549	1,569	1,868	1,661	1,629
Loss (Gain) From Sale of Assets	1.76	1.76	0.11	7.28	8.32	0.87
Loss (Gain) From Sale of Investments	-	-	8.61	-	-	-
Provision & Write-off of Bad Debts	5.21	4.95	3.86	-0.67	8.15	1.96
Other Operating Activities	38.65	29.32	5.65	-97.51	-30.83	-77.49
Change in Accounts Receivable	8.29	54.7	173.03	-338.45	-58.88	28.01
Change in Inventory	-57.92	-79.21	-41.62	-130.19	-208.65	-295.08
Change in Accounts Payable	372.13	189.05	-318.67	620.35	-104.47	355.8
Change in Unearned Revenue	61.59	-23.48	133.2	3.38	20.57	35.06
Change in Other Net Operating Assets	-17.62	-100.07	16.46	169.87	59.64	45.49
Operating Cash Flow	1,967	1,652	1,562	1,973	1,167	1,495
Operating Cash Flow Growth	22.16%	5.75%	-20.83%	69.08%	-21.96%	14.19%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-209.42	-358.45	-589.4	-1,106	-108.61	-280.13
Sale of Property, Plant & Equipment	10.82	10.84	2.2	0.35	5.55	1.64
Sale (Purchase) of Intangibles	-31.33	-28.81	-32.43	-19.67	-24.27	-72.68
Investment in Securities	-24.95	-11.1	-7.72	1.53	-	-
Other Investing Activities	-10.06	11.36	33.48	-8.22	6.93	30.52
Investing Cash Flow	-221.61	-333.27	-552.54	-1,098	-85.56	-285.54

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	60	-	-	-	147
Long-Term Debt Issued	-	200	280.5	1,147	991.82	200
Total Debt Issued	50.4	260	280.5	1,147	991.82	347
Short-Term Debt Repaid	-	-	-	-100	-550	-
Long-Term Debt Repaid	-	-1,724	-1,500	-1,578	-1,491	-1,366
Total Debt Repaid	-1,730	-1,724	-1,500	-1,678	-2,041	-1,366
Net Debt Issued (Repaid)	-1,680	-1,464	-1,219	-530.91	-1,049	-1,019
Common Dividends Paid	-9.48	-9.48	-	-	-	-39.81
Other Financing Activities	-11.38	-12.64	-12.6	13.79	1.03	-18.16
Financing Cash Flow	-1,700	-1,487	-1,232	-517.12	-1,048	-1,077

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-4.96	-4.84	30.49	-11.36	31.09	-15.68
Net Cash Flow	39.83	-172.74	-191.72	346.51	64.56	117.32

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	1,757	1,293	972.74	866.8	1,058	1,215
Free Cash Flow Growth	62.36%	32.98%	12.22%	-18.11%	-12.91%	19.08%
Free Cash Flow Margin	24.94%	18.55%	14.21%	13.05%	18.95%	25.96%
Free Cash Flow Per Share	37.07	27.29	20.52	18.29	22.34	25.64
Levered Free Cash Flow	1,395	918.46	142.86	1,181	925.94	1,066
Unlevered Free Cash Flow	1,557	1,081	314.18	1,327	1,038	1,175

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	256.89	259.61	271.82	233.31	178.93	174.72
Cash Income Tax Paid	1.5	1.34	5.07	-8.49	-23.18	35.8
Change in Working Capital	366.47	40.99	-37.59	324.96	-291.78	169.28

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Jul 28, 2026

Data Sources Report a data error