Niko Semiconductor Co., Ltd. (TPEX:3317)

Niko Semiconductor Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	165.2	149.41	201.47	209.8	433.49	354.07
Depreciation & Amortization	49.62	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	-3.19	-3.21	1.41	-	-	5.72
Loss (Gain) on Equity Investments	-11.69	-10.55	-9.44	0.16	1.46	-6.24
Provision & Write-off of Bad Debts	0.18	-0.17	0.33	0.04	-0.32	0.1
Other Operating Activities	39.58	35.62	-55.81	-18	38.6	41.95
Change in Accounts Receivable	-105.56	-40.43	-114.3	-11.16	247.91	-86.28
Change in Inventory	83.37	119.79	53.8	45.89	-468.95	34.82
Change in Accounts Payable	49.44	-61.21	-150.89	62.72	-92.9	250.91
Change in Other Net Operating Assets	106.44	113.71	52.05	-56.62	-9.12	-17.15
Operating Cash Flow	373.39	353.11	25.91	254.87	171.04	599.63
Operating Cash Flow Growth	184.16%	1262.63%	-89.83%	49.01%	-71.47%	61.17%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-35.94	-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	-0.87	-0.88	-10.84	-0.2	-1.59	-
Investment in Securities	16.04	16.94	44.15	-18.88	-45	-
Other Investing Activities	-0.18	-1.04	0.04	1.68	2.52	8.74
Investing Cash Flow	-20.96	-21.61	174.08	-51.8	-78.5	-6.44

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Repaid	-	-3.48	-3.45	-2.32	-1.89	-2.24
Total Debt Repaid	-3.76	-3.48	-3.45	-2.32	-1.89	-2.24
Net Debt Issued (Repaid)	-3.76	-3.48	-3.45	-2.32	-1.89	-2.24
Common Dividends Paid	-32.4	-32.4	-28.42	-24.5	-73.5	-61.25
Other Financing Activities	-19.57	-19.57	-0.01	-	-5.71	5.7
Financing Cash Flow	-55.72	-55.44	-31.87	-26.82	-81.1	-57.79

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	3.22	0.19	0.43	-0.25	0.05	-0.14
Net Cash Flow	299.93	276.25	168.56	176.01	11.49	535.25

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	337.44	316.48	-2.95	220.45	136.61	584.43
Free Cash Flow Growth	224.88%	-	-	61.37%	-76.63%	63.82%
Free Cash Flow Margin	12.12%	11.69%	-0.12%	8.95%	5.23%	20.44%
Free Cash Flow Per Share	3.71	3.48	-0.03	2.41	1.47	6.37
Levered Free Cash Flow	364.95	316.85	-29.27	168.59	-42.66	589.69
Unlevered Free Cash Flow	365.09	317	-29.21	168.7	-42.52	589.74

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	0.22	0.24	0.1	0.17	0.23	0.07
Cash Income Tax Paid	37.62	37.64	53.92	138.15	108.94	45.19
Change in Working Capital	133.68	131.86	-152.22	34.04	-325.29	182.3

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Jul 25, 2026

Data Sources Report a data error