TPEX:3426 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	62.76	90.82	62.26	74.58	65.45
Depreciation & Amortization	25.37	24.55	22.74	20.49	14.78
Loss (Gain) From Sale of Assets	0.06	0.9	-0.15	-0.05	0.61
Asset Writedown & Restructuring Costs	1.32	-	-	-	-
Loss (Gain) From Sale of Investments	0.76	1.17	-1.04	2.41	-0.44
Loss (Gain) on Equity Investments	-3.11	-1.87	-1.94	-3.18	-4.64
Provision & Write-off of Bad Debts	-0.64	-0.59	2.21	0.12	-0.23
Other Operating Activities	-14.44	14.35	-24.43	7.95	17.91
Change in Accounts Receivable	82.88	-66.68	9.48	10.87	-64.56
Change in Inventory	4.88	-1.62	7.7	-12.7	-11.65
Change in Accounts Payable	-31.97	7.14	-5.03	-10.3	14.85
Change in Unearned Revenue	4.96	-4.82	-2.46	6.61	-2.67
Change in Other Net Operating Assets	-19.28	16.82	15.53	-9	8.71
Operating Cash Flow	113.55	80.17	84.87	87.79	38.12
Operating Cash Flow Growth	41.64%	-5.53%	-3.33%	130.32%	-35.33%
Capital Expenditures	-6.71	-3.95	-31.52	-21.57	-36.55
Sale of Property, Plant & Equipment	0.42	0.56	0.65	0.67	1.54
Sale (Purchase) of Intangibles	-2.19	-1.79	-	-	-
Investment in Securities	-20.1	13.62	-6.55	31.01	-30.88
Other Investing Activities	5.45	0.28	3.65	0.09	2.77
Investing Cash Flow	-23.12	8.73	-33.78	10.21	-63.12
Short-Term Debt Issued	-	-	20	-	70
Total Debt Issued	-	-	20	-	70
Short-Term Debt Repaid	-	-20	-	-70	-90
Long-Term Debt Repaid	-9.54	-7.62	-7.45	-7.68	-6.07
Total Debt Repaid	-9.54	-27.62	-7.45	-77.68	-96.07
Net Debt Issued (Repaid)	-9.54	-27.62	12.55	-77.68	-26.07
Common Dividends Paid	-66	-52.8	-60.72	-52.8	-52.8
Financing Cash Flow	-75.54	-80.42	-48.17	-130.48	-78.87
Foreign Exchange Rate Adjustments	-0.83	11.49	-7.97	0.35	5.12
Net Cash Flow	14.07	19.97	-5.06	-32.13	-98.76
Free Cash Flow	106.84	76.22	53.34	66.22	1.57
Free Cash Flow Growth	40.17%	42.90%	-19.45%	4120.78%	-96.42%
Free Cash Flow Margin	17.39%	9.75%	8.40%	9.24%	0.22%
Free Cash Flow Per Share	4.04	2.87	2.01	2.49	0.06
Cash Interest Paid	0.25	0.63	0.65	1.08	0.62
Cash Income Tax Paid	26.46	21.4	41.23	22.84	5.69
Levered Free Cash Flow	103.21	36.67	34.14	43.16	-24.51
Unlevered Free Cash Flow	103.37	37.07	34.55	43.84	-24.12
Change in Working Capital	41.48	-49.16	25.23	-14.53	-55.32

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