ACULA Technology Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	-0.61	15.71	46.73	14.9	40.3	18.64
Depreciation & Amortization	6.83	6.89	6.37	6.45	6.18	5.05
Loss (Gain) From Sale of Investments	-0.67	-1.36	-1.15	-0.07	-	-
Provision & Write-off of Bad Debts	-0.13	0.01	-0.04	1.73	1.01	0.34
Other Operating Activities	-12.76	-8.37	9.95	-8.02	9.12	4.93
Change in Accounts Receivable	104.91	19.5	-59.46	-9.42	65.95	-11.23
Change in Inventory	45.33	34.83	-39.7	38.11	-8.5	-35.49
Change in Accounts Payable	-42.68	-54.42	53.19	20.91	-26.55	-16.31
Change in Other Net Operating Assets	-20.16	-6.64	-24.1	-23.79	-10.56	34.71
Operating Cash Flow	77.95	4.08	-1.98	35.81	76.97	0.64
Operating Cash Flow Growth	-	-	-	-53.47%	12001.73%	-
Capital Expenditures	-45.3	-61.47	-122.92	-3.39	-5.9	-3.53
Sale (Purchase) of Intangibles	-0.27	-0.27	-0.46	-0.96	-0.33	-0.7
Investment in Securities	29.91	-1.59	-	-	-	-
Other Investing Activities	0.18	-	-5.08	0.6	1.11	-1.23
Investing Cash Flow	-15.47	-63.32	-128.45	-3.74	-5.13	-5.47
Short-Term Debt Issued	-	286.5	341	196	416	401
Long-Term Debt Issued	-	155.69	122.36	-	-	-
Total Debt Issued	236.5	442.19	463.36	196	416	401
Short-Term Debt Repaid	-	-337	-311	-266	-401	-411
Long-Term Debt Repaid	-	-41	-3.29	-2.31	-2.24	-1.68
Total Debt Repaid	-275.59	-378	-314.29	-268.31	-403.24	-412.68
Net Debt Issued (Repaid)	-39.09	64.19	149.07	-72.31	12.76	-11.68
Common Dividends Paid	-14.6	-14.6	-4.06	-8.32	-4.54	-
Financing Cash Flow	-53.69	49.59	145.01	-80.63	8.22	-11.68
Foreign Exchange Rate Adjustments	0.01	0.05	0.07	-0.09	0.07	0.03
Net Cash Flow	8.8	-9.61	14.64	-48.65	80.13	-16.48
Free Cash Flow	32.66	-57.39	-124.9	32.42	71.06	-2.9
Free Cash Flow Growth	-	-	-	-54.37%	-	-
Free Cash Flow Margin	5.64%	-8.30%	-17.15%	5.17%	9.29%	-0.36%
Free Cash Flow Per Share	-	-1.68	-4.09	1.06	2.33	-0.10
Cash Interest Paid	2.77	2.77	1.51	1.95	2.53	1.89
Cash Income Tax Paid	12.85	12.85	2.25	12.32	2.87	0.01
Levered Free Cash Flow	61.45	-33.07	-152.35	37.5	52.27	-11.04
Unlevered Free Cash Flow	63.48	-30.64	-151.4	38.72	53.85	-9.85
Change in Working Capital	85.29	-8.81	-63.85	20.82	20.35	-28.32

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