Niko Semiconductor 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	149.41	201.47	209.8	433.49	354.07
Depreciation & Amortization	50.15	40.18	28.77	23.08	21.63
Loss (Gain) From Sale of Assets	-	-	0.06	0.01	0.09
Loss (Gain) From Sale of Investments	-3.21	1.41	-	-	5.72
Loss (Gain) on Equity Investments	-10.55	-9.44	0.16	1.46	-6.24
Provision & Write-off of Bad Debts	-0.17	0.33	0.04	-0.32	0.1
Other Operating Activities	180.91	-55.81	-18	38.6	41.95
Change in Accounts Receivable	-40.43	-114.3	-11.16	247.91	-86.28
Change in Inventory	119.79	53.8	45.89	-468.95	34.82
Change in Accounts Payable	-61.21	-150.89	62.72	-92.9	250.91
Change in Other Net Operating Assets	-31.58	52.05	-56.62	-9.12	-17.15
Operating Cash Flow	353.11	25.91	254.87	171.04	599.63
Operating Cash Flow Growth	1262.63%	-89.83%	49.01%	-71.47%	61.17%
Capital Expenditures	-36.63	-28.87	-34.43	-34.43	-15.2
Sale of Property, Plant & Equipment	-	-	0.03	0.01	0.02
Cash Acquisitions	-	169.6	-	-	-
Sale (Purchase) of Intangibles	-0.88	-10.84	-0.2	-1.59	-
Investment in Securities	16.94	44.15	-18.88	-45	-
Other Investing Activities	-1.04	0.04	1.68	2.52	8.74
Investing Cash Flow	-21.61	174.08	-51.8	-78.5	-6.44
Long-Term Debt Repaid	-3.48	-3.45	-2.32	-1.89	-2.24
Total Debt Repaid	-3.48	-3.45	-2.32	-1.89	-2.24
Net Debt Issued (Repaid)	-3.48	-3.45	-2.32	-1.89	-2.24
Common Dividends Paid	-32.4	-28.42	-24.5	-73.5	-61.25
Other Financing Activities	-19.57	-0.01	-	-5.71	5.7
Financing Cash Flow	-55.44	-31.87	-26.82	-81.1	-57.79
Foreign Exchange Rate Adjustments	0.19	0.43	-0.25	0.05	-0.14
Net Cash Flow	276.25	168.56	176.01	11.49	535.25
Free Cash Flow	316.48	-2.95	220.45	136.61	584.43
Free Cash Flow Growth	-	-	61.37%	-76.63%	63.82%
Free Cash Flow Margin	11.69%	-0.12%	8.95%	5.23%	20.44%
Free Cash Flow Per Share	3.47	-0.03	2.41	1.47	6.37
Cash Interest Paid	0.24	0.1	0.17	0.23	0.07
Cash Income Tax Paid	37.64	53.92	138.15	108.94	45.19
Levered Free Cash Flow	316.85	-29.27	168.59	-42.66	589.69
Unlevered Free Cash Flow	317	-29.21	168.7	-42.52	589.74
Change in Working Capital	-13.44	-152.22	34.04	-325.29	182.3

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