TPEX:3492 Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	69.75	57.65	22.32	51.4	17.8	14.98
Depreciation & Amortization	40.16	38.32	30.47	26.41	29.96	33.15
Loss (Gain) From Sale of Assets	0.22	0.51	0.35	0.1	-0.12	0.23
Asset Writedown & Restructuring Costs	-	-	-	-	-0.05	-
Provision & Write-off of Bad Debts	-0.01	0.04	1.62	0	-0	-0.05
Other Operating Activities	0.75	0.83	-5.21	-3.39	0.62	-8.96
Change in Accounts Receivable	-6.47	-22.46	-5.09	-2.02	53.71	-6.83
Change in Inventory	17.93	-4.09	1.52	-8.97	-14.73	-9.79
Change in Accounts Payable	1.27	-1.22	-27.12	14.04	-38.25	10.94
Change in Unearned Revenue	-3.27	-1.45	-0.65	-5.9	6.05	-1.06
Change in Other Net Operating Assets	-26.7	12.03	-14.65	-5.03	16.16	-13.74
Operating Cash Flow	93.64	80.16	3.56	66.63	71.16	18.86
Operating Cash Flow Growth	40.26%	2151.68%	-94.66%	-6.37%	277.24%	-66.41%
Capital Expenditures	-19.05	-14.47	-31.75	-14.01	-4.15	-7.59
Sale of Property, Plant & Equipment	0.03	0.03	-	-	0.16	0.08
Sale (Purchase) of Intangibles	-0.24	-0.9	-1.37	-0.14	-0.23	-0.52
Investment in Securities	-	-	-2.22	-	25.63	-25.63
Other Investing Activities	-3.7	0.34	-9.92	-15.3	-4.26	-3.78
Investing Cash Flow	-22.96	-15.01	-45.25	-29.45	17.14	-37.45
Short-Term Debt Issued	-	-	14	-	20	10
Total Debt Issued	-	-	14	-	20	10
Short-Term Debt Repaid	-	-15	-	-29	-	-
Long-Term Debt Repaid	-	-14.35	-11.76	-11.06	-11.87	-14.46
Total Debt Repaid	-15.05	-29.35	-11.76	-40.06	-11.87	-14.46
Net Debt Issued (Repaid)	-15.05	-29.35	2.24	-40.06	8.13	-4.46
Common Dividends Paid	-35.53	-11.73	-35.53	-10.66	-9.95	-28.43
Other Financing Activities	0.01	0.07	0.11	-	-	-
Financing Cash Flow	-50.57	-41.01	-33.18	-50.72	-1.82	-32.88
Foreign Exchange Rate Adjustments	-17.56	12.78	-0.27	3.88	2.53	2.41
Net Cash Flow	2.55	36.92	-75.14	-9.67	89.01	-49.06
Free Cash Flow	74.6	65.69	-28.19	52.62	67.01	11.28
Free Cash Flow Growth	61.46%	-	-	-21.48%	494.29%	-75.30%
Free Cash Flow Margin	8.67%	8.07%	-3.90%	7.01%	8.94%	1.67%
Free Cash Flow Per Share	2.09	1.84	-0.79	1.47	1.88	0.32
Cash Interest Paid	2.91	3.44	1.97	0.73	0.53	1.06
Cash Income Tax Paid	9.12	10.85	4.8	0.66	2.49	12.31
Levered Free Cash Flow	45.77	37.58	-37.15	7.32	67.87	9.05
Unlevered Free Cash Flow	47.6	39.74	-35.91	7.78	68.2	9.71
Change in Working Capital	-17.23	-17.19	-45.99	-7.89	22.95	-20.48

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.