TSG Development Co., Ltd. (TPEX:3521)
Taiwan · Delayed Price · Currency is TWD 12.15
-0.30 (-2.41%)
Aug 26, 2026, 1:21 PM CST
TSG Development 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 | Jun '26 Jun 30, 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 | 316.96 | -9.17 | -81.99 | -192.01 | -85.77 | -79.32 |
Depreciation & Amortization | 9.88 | 11.42 | 10.24 | 26.5 | 19.36 | 17.82 |
Other Amortization | 0.09 | 0.52 | 1.4 | 1.73 | 1.61 | 1.16 |
Loss (Gain) From Sale of Assets | -385.69 | -41.1 | -90.6 | 6.99 | -0.23 | -0.11 |
Asset Writedown & Restructuring Costs | - | - | - | 27.1 | 3.5 | - |
Loss (Gain) From Sale of Investments | 3.44 | -5.8 | - | 0 | 0.21 | -0.09 |
Provision & Write-off of Bad Debts | 0.07 | 3.51 | -3.98 | 4.1 | -0.13 | -3.59 |
Other Operating Activities | -18.91 | 23.36 | -15.67 | 24.87 | 10.95 | 16.27 |
Change in Accounts Receivable | 2.81 | -4.07 | 10.83 | -0.84 | 2.82 | 51.99 |
Change in Inventory | -442.08 | 128.49 | 108.15 | 116.33 | 49.95 | -156.47 |
Change in Accounts Payable | -0.02 | -3.46 | -14.56 | 7.74 | -12.86 | -31.45 |
Change in Unearned Revenue | - | -96.01 | 85.95 | 6.58 | -0.96 | -0.23 |
Change in Other Net Operating Assets | -1.13 | 63.18 | -77.82 | -21.42 | 11.18 | -15.27 |
Operating Cash Flow | -514.59 | 70.87 | -68.05 | 7.68 | -0.37 | -199.29 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -0.48 | -0.93 | -4.39 | -10.03 | -7.87 | -0.87 |
Sale of Property, Plant & Equipment | 0.18 | 0.35 | 33.46 | 0.03 | 0.59 | - |
Cash Acquisitions | - | - | - | - | - | -20.74 |
Divestitures | 1.42 | 1.45 | - | - | - | - |
Sale (Purchase) of Intangibles | - | - | - | -0.17 | -2.37 | -2.29 |
Sale (Purchase) of Real Estate | 62.76 | 57.19 | -13.71 | -0.22 | - | 25.2 |
Investment in Securities | -399.78 | -271.49 | - | - | - | - |
Other Investing Activities | 465.1 | 2.29 | -1.78 | 2.88 | -3.65 | 0.13 |
Investing Cash Flow | 129.2 | -211.15 | 13.58 | -7.51 | -13.3 | 1.43 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | - | - | - | - | 231.75 |
Long-Term Debt Issued | - | - | 30 | 100 | 270 | 4.91 |
Total Debt Issued | - | - | 30 | 100 | 270 | 236.66 |
Short-Term Debt Repaid | - | - | -99 | -172.9 | -231.13 | - |
Long-Term Debt Repaid | - | -15.29 | -150.6 | -70.77 | -16.48 | -10.32 |
Total Debt Repaid | -284.36 | -15.29 | -249.6 | -243.67 | -247.6 | -10.32 |
Net Debt Issued (Repaid) | -284.36 | -15.29 | -219.6 | -143.67 | 22.4 | 226.34 |
Issuance of Common Stock | 675 | 175 | 710 | 333.38 | - | - |
Other Financing Activities | - | -0.01 | 9.47 | -0.16 | -0.13 | -0.11 |
Financing Cash Flow | 390.64 | 159.7 | 499.86 | 189.54 | 22.27 | 226.23 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -0.06 | -0.04 | -0.14 | -0.02 | 0.09 | -0.03 |
Net Cash Flow | 5.2 | 19.39 | 445.25 | 189.69 | 8.69 | 28.34 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -515.06 | 69.94 | -72.44 | -2.36 | -8.25 | -200.15 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -866.85% | 28.34% | -46.47% | -0.85% | -3.23% | -55.00% |
Free Cash Flow Per Share | -3.57 | 0.54 | -0.93 | -0.03 | -0.16 | -4.25 |
Levered Free Cash Flow | -503.97 | -20.81 | -4.87 | 88.89 | 27.41 | -185.31 |
Unlevered Free Cash Flow | -500.87 | -16.16 | 1.24 | 97.87 | 35.48 | -178.74 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 4.96 | 7.5 | 9.92 | 13.59 | 10.3 | 7.96 |
Cash Income Tax Paid | 8.06 | 2.05 | 17.66 | 4.45 | 1.89 | -0 |
Change in Working Capital | -440.43 | 88.14 | 112.55 | 108.39 | 50.13 | -151.43 |