Unique Opto-Electronics 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	45.54	42.57	56.01	20.44	100.81	25.4
Depreciation & Amortization	20.52	20.42	21.41	20.66	22.1	18.57
Other Amortization	0.16	0.16	0.15	0.64	0.6	0.59
Loss (Gain) From Sale of Assets	0.26	0.23	0.76	0.24	0.31	4.08
Provision & Write-off of Bad Debts	-0.9	0.09	0.45	-1.22	1.12	1.12
Other Operating Activities	20.93	26.99	1.86	-4.2	12.67	-6.67
Change in Accounts Receivable	-27.92	-24.25	-35.48	27.39	23.18	-22.98
Change in Inventory	8.29	6.06	14.83	36.58	-62.73	-16.12
Change in Accounts Payable	0.08	1.42	16.63	-25.04	-2.43	9.31
Change in Unearned Revenue	1.22	-0.47	0.76	0.03	-1.02	-
Change in Other Net Operating Assets	4.12	3.78	2.45	-11.1	1.03	3.83
Operating Cash Flow	80.55	76.97	79.81	64.43	95.64	17.13
Operating Cash Flow Growth	32.81%	-3.56%	23.88%	-32.63%	458.48%	-46.79%
Capital Expenditures	-3.63	-3.4	-1.76	-1.41	-1.28	-3.6
Sale of Property, Plant & Equipment	0.04	0.04	-	0.23	0.01	9.24
Sale (Purchase) of Intangibles	-1.33	-1.14	-0.15	-0.1	-0.46	-0.3
Investment in Securities	-54.59	-60.7	72.4	59.41	4.89	5.47
Other Investing Activities	0.51	0.11	-1.67	-1	-2.55	-1.12
Investing Cash Flow	-59.01	-65.08	68.83	57.14	0.61	9.69
Short-Term Debt Issued	-	284	313.2	352.2	447	541
Long-Term Debt Issued	-	-	-	20	-	-
Total Debt Issued	328	284	313.2	372.2	447	541
Short-Term Debt Repaid	-	-247.5	-355.2	-387.2	-517	-506
Long-Term Debt Repaid	-	-14.78	-37.87	-16.63	-15.86	-8.91
Total Debt Repaid	-298.93	-262.28	-393.07	-403.83	-532.86	-514.91
Net Debt Issued (Repaid)	29.07	21.72	-79.87	-31.63	-85.86	26.09
Common Dividends Paid	-30.03	-30.03	-20.02	-60.06	-20.02	-20.02
Other Financing Activities	-	-	0.01	-	-	-
Financing Cash Flow	-0.96	-8.31	-99.88	-91.69	-105.88	6.07
Foreign Exchange Rate Adjustments	-8.26	-11.31	17.73	-2.69	31.06	-8.51
Net Cash Flow	12.32	-7.73	66.49	27.19	21.43	24.38
Free Cash Flow	76.92	73.57	78.05	63.02	94.36	13.53
Free Cash Flow Growth	30.71%	-5.74%	23.86%	-33.22%	597.57%	-47.33%
Free Cash Flow Margin	17.18%	17.29%	23.57%	21.29%	21.83%	2.94%
Free Cash Flow Per Share	1.92	1.83	1.95	1.57	2.35	0.34
Cash Interest Paid	4.37	4.37	2.08	3.49	4.04	2.47
Cash Income Tax Paid	19.04	13.01	21.74	15.33	3.36	8.3
Levered Free Cash Flow	102.2	8.4	95.56	109.55	40.34	-25.94
Unlevered Free Cash Flow	105	11.16	96.84	111.72	42.86	-24.36
Change in Working Capital	-14.22	-13.48	-0.81	27.86	-41.97	-25.97

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