LFA Co., Ltd. (TPEX:3226)
Taiwan · Delayed Price · Currency is TWD 48.90
+4.05 (9.03%)
Jul 30, 2026, 1:30 PM CST
LFA Co., Ltd. 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 | Mar '26 Mar 31, 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 | -59.92 | 15.78 | 358.2 | 260.23 | 318.76 | 230.5 |
Depreciation & Amortization | 245.74 | 230.45 | 189.3 | 164.39 | 121.99 | 99.55 |
Other Amortization | -0.16 | - | - | 1.06 | 0.81 | 0.56 |
Loss (Gain) From Sale of Assets | -0.42 | -0.42 | -0.02 | -0.06 | - | -0.03 |
Asset Writedown & Restructuring Costs | - | - | 1.63 | 0.97 | - | 1.08 |
Loss (Gain) From Sale of Investments | 5.23 | 1.94 | 0.29 | 0.7 | -0.03 | 0.35 |
Provision & Write-off of Bad Debts | 0.03 | - | - | -68.1 | 68.1 | - |
Other Operating Activities | -64.8 | -38.31 | -11.71 | 20.67 | -29.47 | 41.7 |
Change in Accounts Receivable | 207.22 | 202.03 | 67.2 | 0.16 | 62.4 | -43.56 |
Change in Inventory | 10.49 | 10.59 | 1.17 | 1.67 | -0.94 | -28.97 |
Change in Accounts Payable | -105.44 | -124.53 | -58.36 | 96.56 | -256.65 | -15.62 |
Change in Unearned Revenue | 4.44 | 0.15 | 2.15 | 0.13 | -0.12 | -0.24 |
Change in Other Net Operating Assets | -27.84 | -43.99 | -4.51 | -21.37 | 11.78 | -1.22 |
Operating Cash Flow | 214.85 | 253.69 | 545.34 | 458.64 | 296.63 | 284.1 |
Operating Cash Flow Growth | -56.35% | -53.48% | 18.90% | 54.62% | 4.41% | -39.71% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -302.71 | -365.67 | -308.66 | -277.68 | -259.58 | -277.51 |
Sale of Property, Plant & Equipment | 5.16 | 5.16 | 0.8 | 0.59 | - | 0.05 |
Sale (Purchase) of Intangibles | - | - | - | - | -1.88 | -1.3 |
Investment in Securities | -47.09 | -47.09 | 112.92 | -29.17 | -83.32 | 5.96 |
Other Investing Activities | -1.41 | -1.32 | 2.04 | 0.71 | 21.88 | 182.21 |
Investing Cash Flow | -346.05 | -408.92 | -192.91 | -305.54 | -322.89 | -90.6 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | - | 70 | - | - | 140 | - |
Total Debt Issued | 70 | 70 | - | - | 140 | - |
Short-Term Debt Repaid | - | - | -55.35 | -35 | - | -20.88 |
Long-Term Debt Repaid | - | -10 | -9.42 | -9.44 | -9.61 | -9.58 |
Total Debt Repaid | -10.15 | -10 | -64.77 | -44.44 | -9.61 | -30.46 |
Net Debt Issued (Repaid) | 59.85 | 60 | -64.77 | -44.44 | 130.39 | -30.46 |
Common Dividends Paid | -32.22 | -32.22 | -32.22 | -161.08 | -161.08 | -225.51 |
Other Financing Activities | 0.01 | 0.01 | 0.01 | 0.01 | 0.04 | - |
Financing Cash Flow | 27.65 | 27.8 | -96.98 | -205.51 | -30.64 | -255.97 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -21.5 | -22.32 | 33.31 | -0.91 | 31.25 | -11.02 |
Net Cash Flow | -125.04 | -149.75 | 288.77 | -53.32 | -25.66 | -73.48 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -87.85 | -111.98 | 236.68 | 180.97 | 37.05 | 6.59 |
Free Cash Flow Growth | - | - | 30.79% | 388.39% | 462.26% | -96.93% |
Free Cash Flow Margin | -6.19% | -6.97% | 11.12% | 8.38% | 1.65% | 0.23% |
Free Cash Flow Per Share | -1.36 | -1.74 | 3.67 | 2.81 | 0.57 | 0.10 |
Levered Free Cash Flow | -117.63 | -119.94 | 209.43 | 180.47 | -142.47 | 84.09 |
Unlevered Free Cash Flow | -114.51 | -117.12 | 212.36 | 183.66 | -141 | 84.88 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 5.72 | 5.04 | 4.61 | 9.9 | 2.02 | 1.45 |
Cash Income Tax Paid | 87.48 | 87.63 | 81.74 | 97.2 | 109.1 | 81.47 |
Change in Working Capital | 88.86 | 44.26 | 7.65 | 78.79 | -183.53 | -89.61 |