Advanced Connection Technology Inc. (TPEX:3492)
Taiwan · Delayed Price · Currency is TWD 22.40
+0.55 (2.52%)
Aug 13, 2026, 1:30 PM CST
TPEX:3492 Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
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 | 53.26 | 63.02 | 57.65 | 22.32 | 51.4 | 17.8 |
Depreciation & Amortization | 41.32 | 40.54 | 38.32 | 30.47 | 26.41 | 29.96 |
Loss (Gain) From Sale of Assets | 0.26 | 0.26 | 0.51 | 0.35 | 0.1 | -0.12 |
Asset Writedown & Restructuring Costs | - | - | - | - | - | -0.05 |
Provision & Write-off of Bad Debts | -0.01 | -0.01 | 0.04 | 1.62 | 0 | -0 |
Other Operating Activities | -1.13 | 1.74 | 0.83 | -5.21 | -3.39 | 0.62 |
Change in Accounts Receivable | 15.55 | -6.03 | -22.46 | -5.09 | -2.02 | 53.71 |
Change in Inventory | -2.5 | -14.02 | -4.09 | 1.52 | -8.97 | -14.73 |
Change in Accounts Payable | -21.35 | 12.27 | -1.22 | -27.12 | 14.04 | -38.25 |
Change in Unearned Revenue | 4.42 | 0.32 | -1.45 | -0.65 | -5.9 | 6.05 |
Change in Other Net Operating Assets | -26.3 | -18.51 | 12.03 | -14.65 | -5.03 | 16.16 |
Operating Cash Flow | 63.53 | 79.57 | 80.16 | 3.56 | 66.63 | 71.16 |
Operating Cash Flow Growth | -23.05% | -0.73% | 2151.68% | -94.66% | -6.37% | 277.24% |
Investing Activities
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 |
Capital Expenditures | -15.57 | -17.73 | -14.47 | -31.75 | -14.01 | -4.15 |
Sale of Property, Plant & Equipment | 0.32 | 0.32 | 0.03 | - | - | 0.16 |
Sale (Purchase) of Intangibles | -3.94 | -0.25 | -0.9 | -1.37 | -0.14 | -0.23 |
Investment in Securities | - | -44.96 | - | -2.22 | - | 25.63 |
Other Investing Activities | -2.01 | -1.76 | 0.34 | -9.92 | -15.3 | -4.26 |
Investing Cash Flow | -21.21 | -64.39 | -15.01 | -45.25 | -29.45 | 17.14 |
Financing Activities
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 |
Short-Term Debt Issued | - | 1 | - | 14 | - | 20 |
Total Debt Issued | 1 | 1 | - | 14 | - | 20 |
Short-Term Debt Repaid | - | - | -15 | - | -29 | - |
Long-Term Debt Repaid | - | -15.31 | -14.35 | -11.76 | -11.06 | -11.87 |
Total Debt Repaid | -16.64 | -15.31 | -29.35 | -11.76 | -40.06 | -11.87 |
Net Debt Issued (Repaid) | -15.64 | -14.31 | -29.35 | 2.24 | -40.06 | 8.13 |
Common Dividends Paid | -35.53 | -35.53 | -11.73 | -35.53 | -10.66 | -9.95 |
Other Financing Activities | -0.26 | -0.25 | 0.07 | 0.11 | - | - |
Financing Cash Flow | -51.43 | -50.09 | -41.01 | -33.18 | -50.72 | -1.82 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | -2.67 | 0.86 | 12.78 | -0.27 | 3.88 | 2.53 |
Net Cash Flow | -11.78 | -34.05 | 36.92 | -75.14 | -9.67 | 89.01 |
Free Cash Flow
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 |
Free Cash Flow | 47.95 | 61.85 | 65.69 | -28.19 | 52.62 | 67.01 |
Free Cash Flow Growth | -26.97% | -5.85% | - | - | -21.48% | 494.29% |
Free Cash Flow Margin | 5.79% | 7.26% | 8.07% | -3.90% | 7.01% | 8.94% |
Free Cash Flow Per Share | 1.34 | 1.73 | 1.84 | -0.79 | 1.47 | 1.88 |
Levered Free Cash Flow | 17.49 | 37.43 | 37.58 | -37.15 | 7.32 | 67.87 |
Unlevered Free Cash Flow | 19.27 | 39.23 | 39.74 | -35.91 | 7.78 | 68.2 |
Additional Metrics
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 |
Cash Interest Paid | 2.82 | 2.86 | 3.44 | 1.97 | 0.73 | 0.53 |
Cash Income Tax Paid | 9.91 | 9.12 | 10.85 | 4.8 | 0.66 | 2.49 |
Change in Working Capital | -30.18 | -25.97 | -17.19 | -45.99 | -7.89 | 22.95 |