Yem Chio Distribution 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	142.57	111.04	131.02	113.05	100.92
Depreciation & Amortization	17.57	14.33	14.31	13.47	13.63
Loss (Gain) From Sale of Assets	-0	-0.01	-22.55	2.31	-0.25
Loss (Gain) From Sale of Investments	-2.72	-0.88	-0.93	-1.16	-0.45
Loss (Gain) on Equity Investments	-	-	-	-	-11.54
Provision & Write-off of Bad Debts	4.54	0.78	-4.4	5.41	0.98
Other Operating Activities	16.41	-1.16	6.03	4.18	-8.03
Change in Accounts Receivable	-42.67	-7.26	21.49	78.82	-33.52
Change in Inventory	4.43	-1	-4.5	16.5	-10.1
Change in Accounts Payable	-8.68	9.66	-8.17	-44.71	8.66
Change in Other Net Operating Assets	6.13	29.59	-8.02	-48.64	69.36
Operating Cash Flow	137.57	155.1	124.27	139.23	129.65
Operating Cash Flow Growth	-11.30%	24.80%	-10.75%	7.39%	-0.73%
Capital Expenditures	-2.3	-2.56	-9.73	-1.66	-3.91
Sale of Property, Plant & Equipment	0.02	0.01	396.2	0.12	0.66
Cash Acquisitions	-111.99	-	-	-	-
Investment in Securities	44.27	109.79	-58.93	-51.92	20
Other Investing Activities	95.84	335.05	-67.81	-0.48	-93.14
Investing Cash Flow	25.83	442.28	259.73	-53.93	-76.39
Short-Term Debt Issued	9.97	-	-	-	60
Total Debt Issued	9.97	-	-	-	60
Short-Term Debt Repaid	-	-	-180	-20	-
Long-Term Debt Repaid	-20	-5.12	-122.59	-2.95	-3.62
Total Debt Repaid	-20	-5.12	-302.59	-22.95	-3.62
Net Debt Issued (Repaid)	-10.03	-5.12	-302.59	-22.95	56.38
Common Dividends Paid	-99.36	-132.47	-61.64	-96.77	-114.03
Other Financing Activities	0	-331.78	-0.6	0.52	0.45
Financing Cash Flow	-109.39	-469.37	-364.83	-119.2	-57.2
Foreign Exchange Rate Adjustments	20.16	0.99	-0.5	1.18	-0.75
Net Cash Flow	74.18	129	18.68	-32.71	-4.69
Free Cash Flow	135.27	152.53	114.55	137.57	125.74
Free Cash Flow Growth	-11.31%	33.16%	-16.74%	9.41%	4.61%
Free Cash Flow Margin	7.08%	10.57%	8.15%	8.24%	6.84%
Free Cash Flow Per Share	3.93	5.41	2.99	3.55	3.29
Cash Interest Paid	-	0.31	2.88	3.3	3.72
Cash Income Tax Paid	-	32.12	26.29	19.46	30.41
Levered Free Cash Flow	-35.7	447.58	55.78	62.98	-0.41
Unlevered Free Cash Flow	-33.59	447.78	58.65	66.41	3.27
Change in Working Capital	-40.79	30.99	0.8	1.97	34.4

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