Sentronic International 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	13.33	14.7	11.87	14.91	30.59
Depreciation & Amortization	11.33	12.04	11.43	8.72	7.6
Loss (Gain) From Sale of Assets	-	-3.57	-	-	0.21
Loss (Gain) From Sale of Investments	-	0.14	-3.1	-1.96	-
Stock-Based Compensation	-	-	-	13.65	-
Provision & Write-off of Bad Debts	-0.07	-0.74	1.75	0	-0.03
Other Operating Activities	4.09	8.8	-6.79	-15.84	9.05
Change in Accounts Receivable	70.93	85.97	-62.99	-3	-130.54
Change in Inventory	-36.99	66.14	272.01	-229.45	-152.1
Change in Accounts Payable	-24.44	-43.99	-31.05	4.17	131.14
Change in Unearned Revenue	-0.62	0.76	-8.14	6.31	-7.05
Change in Other Net Operating Assets	17.93	14.2	-14.55	-3.22	6.76
Operating Cash Flow	55.51	154.44	170.43	-205.71	-104.37
Operating Cash Flow Growth	-64.06%	-9.38%	-	-	-
Capital Expenditures	-1.18	-0.88	-0.86	-15.04	-6.09
Sale of Property, Plant & Equipment	-	5	-	-	0.43
Sale (Purchase) of Intangibles	-1.62	-0.7	-1.1	-3.75	-
Investment in Securities	27.04	8.62	-11.11	-62.21	-7.67
Other Investing Activities	-9.41	-3.31	2.69	-0.68	-0.55
Investing Cash Flow	14.83	8.73	-10.38	-81.69	-13.88
Short-Term Debt Issued	-	-	-	125	140.83
Total Debt Issued	-	-	-	125	140.83
Short-Term Debt Repaid	-52.95	-83.55	-73.92	-	-
Long-Term Debt Repaid	-11.07	-11.4	-15.09	-17.11	-14.12
Total Debt Repaid	-64.02	-94.95	-89.01	-17.11	-14.12
Net Debt Issued (Repaid)	-64.02	-94.95	-89.01	107.89	126.71
Issuance of Common Stock	-	-	-	210	-
Common Dividends Paid	-23.28	-23.28	-23.28	-18.28	-10.97
Financing Cash Flow	-87.3	-118.23	-112.29	299.61	115.74
Foreign Exchange Rate Adjustments	-0.99	2.69	-0.37	3.22	-1.07
Net Cash Flow	-17.95	47.62	47.4	15.43	-3.59
Free Cash Flow	54.33	153.56	169.57	-220.75	-110.46
Free Cash Flow Growth	-64.62%	-9.44%	-	-	-
Free Cash Flow Margin	6.09%	9.90%	11.24%	-15.57%	-11.04%
Free Cash Flow Per Share	1.18	3.29	3.64	-5.81	-3.01
Cash Interest Paid	6.46	14.18	18.44	-	3.02
Cash Income Tax Paid	0.49	-0.95	13.05	-	0.13
Levered Free Cash Flow	159.63	139.98	155.8	-270.98	-115.63
Unlevered Free Cash Flow	163.38	148.9	166.87	-262.97	-113.67
Change in Working Capital	26.82	123.07	155.28	-225.19	-151.79

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