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Grand Process Technology Corporation (TPEX:3131)
Taiwan flag Taiwan · Delayed Price · Currency is TWD
2,640.00
+85.00 (3.33%)
Sep 8, 2026, 12:49 PM CST

Grand Process Technology Cash Flow Statement

Millions TWD. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
1,6531,327845.45616.34722.11669.51
Depreciation & Amortization
144.12123.887.8596.7697.56102.61
Other Amortization
8.585.965.014.934.856.37
Loss (Gain) From Sale of Assets
0.10.170.080.43-29.32.69
Asset Writedown & Restructuring Costs
72.98-----
Loss (Gain) From Sale of Investments
-86.66-7.730.08---
Loss (Gain) on Equity Investments
-6.57-----
Provision & Write-off of Bad Debts
-2.453.670.04-4.623.2-0.62
Other Operating Activities
-266.35137-48.2166.41-14.5531.22
Change in Accounts Receivable
-60.13-260.11-135.2861.5289.15-220.08
Change in Inventory
-926.92-739.97-696.48102.41-267.63-340.35
Change in Accounts Payable
569.8417.75623.67-21.91-159.17212.36
Change in Unearned Revenue
422.41858.8786.75-136.04417.7222.33
Change in Other Net Operating Assets
262.02353.94-82.28-21.78-45.96145.37
Operating Cash Flow
1,7841,8211,387764.46817.97631.41
Operating Cash Flow Growth
15.39%31.30%81.39%-6.54%29.55%2.40%

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-1,171-143.68-335.3-690.08-251.44-82.99
Sale of Property, Plant & Equipment
-0.010.020.02-83.796.32
Sale (Purchase) of Intangibles
-19.99-6.94-6.48-3.73-5.43-3.07
Investment in Securities
303.27-2,017-741.29-68.52594.82-93.73
Other Investing Activities
-1.62-21.13-3.889.01-0.99-12.13
Investing Cash Flow
-637.06-2,189-1,087-753.32420.75-185.59

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
-523774.921,0481,422725.69
Long-Term Debt Issued
-2,104668670.85479.161.62
Total Debt Issued
5,1482,6271,4431,7191,901727.32
Short-Term Debt Repaid
--735.09-743.1-1,013-1,479-605
Long-Term Debt Repaid
--535.96-256.82-6.65-345.13-36.83
Lease Payments
-8.54-7.58-7.52-6.65-6.85-3.37
Total Debt Repaid
-1,064-1,271-999.92-1,019-1,824-641.83
Net Debt Issued (Repaid)
4,0841,356443699.477.2685.49
Issuance of Common Stock
--535.7257.39--
Repurchase of Common Stock
-2,910-757.08----
Common Dividends Paid
-642.75-642.75-467.46-517.68-484.87-313.74
Other Financing Activities
-0.880.20.260.19-1.46
Financing Cash Flow
530.81-43.66511.52239.3-407.6-226.79

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
12.690.173.5-1.321.580.32
Miscellaneous Cash Flow Adjustments
-28.62-28.62----
Net Cash Flow
1,661-440.38814.78249.11832.69219.35

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
612.351,6771,05174.37566.53548.42
Free Cash Flow Growth
-50.87%59.50%1313.66%-86.87%3.30%-7.21%
Free Cash Flow Margin
8.79%25.74%25.81%2.10%15.21%14.99%
Free Cash Flow Per Share
19.9155.0436.072.5919.6119.09
Levered Free Cash Flow
1,0021,404694.19-124.24387.2377.23
Unlevered Free Cash Flow
1,0401,429701.07-116.39392.54380.86
Free Cash Flow After Leases
603.821,6691,04467.72559.67545.05

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
28.1524.6510.5411.548.495.61
Cash Income Tax Paid
367.93234.07243.1768.08226.43133.92
Change in Working Capital
267.22230.41496.39-15.834.11-180.37