TPEX:3313 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	-73.67	174.17	1.75	-173.39	42.3
Depreciation & Amortization	5.7	5.83	6.73	5.67	5.84
Other Amortization	0.08	0.08	0.06	0.03	-
Loss (Gain) From Sale of Assets	-	-	-	-	-0.36
Asset Writedown & Restructuring Costs	-	3.69	2.85	-	-
Loss (Gain) From Sale of Investments	0.1	-251.84	-61.23	154.06	-72.2
Stock-Based Compensation	0.28	-	-	-	-
Other Operating Activities	-20.72	9.51	-3.68	-0.01	3.91
Change in Accounts Receivable	6.54	-2.83	-7.47	-0.55	-1.35
Change in Inventory	-42.67	-1,457	-10.34	-480.4	-152.78
Change in Accounts Payable	-4.07	3.5	7.28	0.02	-0.37
Change in Unearned Revenue	33.24	124.45	29.94	-	-
Change in Other Net Operating Assets	-23.7	-61.64	-8.61	0.13	10.22
Operating Cash Flow	-118.88	-1,452	-42.73	-528.94	-354.57
Capital Expenditures	-	-	-	-0.09	-
Sale of Property, Plant & Equipment	-	-	-	-	22.1
Cash Acquisitions	-	-	-0.85	-43.22	-
Sale (Purchase) of Intangibles	-	-0.01	-0.28	-0.12	-
Investment in Securities	-268.04	506.27	182	-149.7	-270.42
Other Investing Activities	-65.72	-0.72	-1.64	32.51	-1.52
Investing Cash Flow	-333.76	505.55	179.22	-160.62	-249.84
Short-Term Debt Issued	-	599	18.11	776.23	-
Long-Term Debt Issued	-	408.35	-	-	-
Total Debt Issued	-	1,007	18.11	776.23	-
Short-Term Debt Repaid	-	-	-559.63	-	-
Long-Term Debt Repaid	-	-	-0.79	-1.02	-0.25
Total Debt Repaid	-	-	-560.42	-1.02	-0.25
Net Debt Issued (Repaid)	-	1,007	-542.32	775.21	-0.25
Issuance of Common Stock	624	-	423.5	-	183.4
Other Financing Activities	-0.31	1.16	-0.02	0.02	-
Financing Cash Flow	623.69	1,009	-118.84	775.23	183.15
Foreign Exchange Rate Adjustments	-0.22	0.1	-	-	-
Net Cash Flow	170.83	61.87	17.66	85.67	-421.26
Free Cash Flow	-118.88	-1,452	-42.73	-529.03	-354.57
Free Cash Flow Margin	-1043.72%	-3950.29%	-95.07%	-5929.51%	-493.31%
Free Cash Flow Per Share	-0.57	-8.49	-0.32	-4.45	-3.56
Cash Interest Paid	24.78	10.9	7.36	5.41	0.01
Cash Income Tax Paid	12.9	0.31	0.68	-	-0.01
Levered Free Cash Flow	-116.27	-1,414	649.33	-1,186	-147.23
Unlevered Free Cash Flow	-109.89	-1,407	654.1	-1,183	-147.22
Change in Working Capital	-30.65	-1,394	10.8	-515.31	-334.05

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.