Jing-Jan Retail Business 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	198.3	189.81	210.56	111.76	55.98
Depreciation & Amortization	534.04	537.17	538.5	535.01	535.15
Loss (Gain) From Sale of Assets	1.47	0.04	0.48	8.46	0.76
Loss (Gain) From Sale of Investments	-	-0.17	-0.12	0.18	0.04
Stock-Based Compensation	1.51	2.18	-	-	-
Provision & Write-off of Bad Debts	0.34	-0.01	3.26	2.44	0.06
Other Operating Activities	10.56	-24.35	29.57	17.03	-8.9
Change in Accounts Receivable	1.44	38.87	-22.31	-6.64	-11.79
Change in Inventory	6.65	-1.9	-0.57	1.24	0.76
Change in Accounts Payable	-82.49	-116.45	-8.31	36.49	49.05
Change in Unearned Revenue	-0.81	5.56	-5.91	-6.42	16.6
Change in Other Net Operating Assets	-8.7	1.9	39.33	20.75	-0.14
Operating Cash Flow	662.29	637.68	784.5	720.3	637.56
Operating Cash Flow Growth	3.86%	-18.71%	8.91%	12.98%	-14.17%
Capital Expenditures	-33.37	-28.2	-21.4	-34.11	-21.4
Sale of Property, Plant & Equipment	0.08	-	-	-	-
Sale (Purchase) of Intangibles	-2.29	-0.7	-3.24	-2.78	-0.59
Investment in Securities	-60	-	-	-	-
Other Investing Activities	-0.27	1.83	-7.06	52.74	-18.61
Investing Cash Flow	-95.86	-27.07	-31.69	15.84	-40.6
Short-Term Debt Issued	800	-	-	-	194.4
Long-Term Debt Issued	-	-	-	349.7	0.3
Total Debt Issued	800	-	-	349.7	194.7
Short-Term Debt Repaid	-	-	-	-194.4	-
Long-Term Debt Repaid	-1,259	-954.26	-851.15	-735.09	-411.6
Total Debt Repaid	-1,259	-954.26	-851.15	-929.49	-411.6
Net Debt Issued (Repaid)	-458.52	-954.26	-851.15	-579.79	-216.9
Issuance of Common Stock	-	0	-	-	-
Common Dividends Paid	-94.8	-151.8	-100.2	-49.8	-194.4
Other Financing Activities	0.52	0.86	-1.42	-2.28	1.32
Financing Cash Flow	-552.79	-1,105	-952.77	-631.87	-409.98
Net Cash Flow	13.64	-494.6	-199.97	104.27	186.97
Free Cash Flow	628.92	609.47	763.1	686.18	616.16
Free Cash Flow Growth	3.19%	-20.13%	11.21%	11.37%	-
Free Cash Flow Margin	47.52%	45.50%	54.86%	55.78%	55.75%
Free Cash Flow Per Share	-	10.11	12.66	11.40	10.26
Cash Interest Paid	73.01	85.86	106.94	120.03	115.91
Cash Income Tax Paid	-	77.64	28.18	7.23	19.15
Levered Free Cash Flow	623.95	548.98	683.4	658.06	534.94
Unlevered Free Cash Flow	673.38	606.42	754.12	732.37	609.3
Change in Working Capital	-83.91	-66.98	2.24	45.42	54.48

Source: S&P Global Market Intelligence. Standard template. Financial Sources.