Eslite Spectrum Corporation (TPEX:2926)
Taiwan · Delayed Price · Currency is TWD 30.00
-0.50 (-1.64%)
Aug 21, 2026, 1:22 PM CST
Eslite Spectrum 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 | 29.78 | 25.57 | 12.8 | -129.17 | -188.26 | -228.52 |
Depreciation & Amortization | 1,508 | 1,549 | 1,569 | 1,868 | 1,661 | 1,629 |
Loss (Gain) From Sale of Assets | -6.11 | 1.76 | 0.11 | 7.28 | 8.32 | 0.87 |
Loss (Gain) From Sale of Investments | - | - | 8.61 | - | - | - |
Provision & Write-off of Bad Debts | 3.18 | 4.95 | 3.86 | -0.67 | 8.15 | 1.96 |
Other Operating Activities | 1.43 | 29.32 | 5.65 | -97.51 | -30.83 | -77.49 |
Change in Accounts Receivable | 73.19 | 54.7 | 173.03 | -338.45 | -58.88 | 28.01 |
Change in Inventory | -46.56 | -79.21 | -41.62 | -130.19 | -208.65 | -295.08 |
Change in Accounts Payable | 191.97 | 189.05 | -318.67 | 620.35 | -104.47 | 355.8 |
Change in Unearned Revenue | 13.07 | -23.48 | 133.2 | 3.38 | 20.57 | 35.06 |
Change in Other Net Operating Assets | -0.29 | -100.07 | 16.46 | 169.87 | 59.64 | 45.49 |
Operating Cash Flow | 1,768 | 1,652 | 1,562 | 1,973 | 1,167 | 1,495 |
Operating Cash Flow Growth | -10.36% | 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 | 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 | -126.25 | -358.45 | -589.4 | -1,106 | -108.61 | -280.13 |
Sale of Property, Plant & Equipment | 7.91 | 10.84 | 2.2 | 0.35 | 5.55 | 1.64 |
Sale (Purchase) of Intangibles | -24.51 | -28.81 | -32.43 | -19.67 | -24.27 | -72.68 |
Investment in Securities | -27.63 | -11.1 | -7.72 | 1.53 | - | - |
Other Investing Activities | -20.48 | 11.36 | 33.48 | -8.22 | 6.93 | 30.52 |
Investing Cash Flow | -145.69 | -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 | 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 | - | 60 | - | - | - | 147 |
Long-Term Debt Issued | - | 200 | 280.5 | 1,147 | 991.82 | 200 |
Total Debt Issued | 1,783 | 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 | -3,277 | -1,724 | -1,500 | -1,678 | -2,041 | -1,366 |
Net Debt Issued (Repaid) | -1,494 | -1,464 | -1,219 | -530.91 | -1,049 | -1,019 |
Common Dividends Paid | -9.48 | -9.48 | - | - | - | -39.81 |
Other Financing Activities | -14.79 | -12.64 | -12.6 | 13.79 | 1.03 | -18.16 |
Financing Cash Flow | -1,518 | -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 | 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 | 68.01 | -4.84 | 30.49 | -11.36 | 31.09 | -15.68 |
Net Cash Flow | 172.09 | -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 | 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 | 1,642 | 1,293 | 972.74 | 866.8 | 1,058 | 1,215 |
Free Cash Flow Growth | 5.35% | 32.98% | 12.22% | -18.11% | -12.91% | 19.08% |
Free Cash Flow Margin | 22.95% | 18.55% | 14.21% | 13.05% | 18.95% | 25.96% |
Free Cash Flow Per Share | 34.72 | 27.29 | 20.52 | 18.29 | 22.34 | 25.64 |
Levered Free Cash Flow | 1,450 | 918.46 | 142.86 | 1,181 | 925.94 | 1,066 |
Unlevered Free Cash Flow | 1,608 | 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 | 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 | 251.5 | 259.61 | 271.82 | 233.31 | 178.93 | 174.72 |
Cash Income Tax Paid | 1.61 | 1.34 | 5.07 | -8.49 | -23.18 | 35.8 |
Change in Working Capital | 231.38 | 40.99 | -37.59 | 324.96 | -291.78 | 169.28 |