Toplus Global Co., Ltd. (TPEX:3522)
Taiwan · Delayed Price · Currency is TWD 11.30
-0.35 (-3.00%)
Jul 30, 2026, 1:30 PM CST
Toplus Global 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 | -200.75 | -223.39 | -189.01 | -110.95 | -104.67 | -472.01 |
Depreciation & Amortization | 267.62 | 268.28 | 224.08 | 203.57 | 224.56 | 352.96 |
Other Amortization | 3.66 | 3.51 | 2.31 | 2.34 | 2.43 | 2.41 |
Loss (Gain) From Sale of Assets | 1.34 | 0.91 | 4.5 | -0 | -76.35 | 119.99 |
Asset Writedown & Restructuring Costs | 5.91 | 5.91 | - | 2.39 | -13.47 | 54.21 |
Loss (Gain) From Sale of Investments | 4.47 | 4.45 | -2.28 | -0.06 | - | 1.44 |
Loss (Gain) on Equity Investments | 1.35 | 0.97 | 0.64 | - | - | - |
Stock-Based Compensation | 7.27 | 7.12 | 5.83 | 4.3 | - | - |
Provision & Write-off of Bad Debts | 0.07 | 0.07 | -0.66 | 0.84 | 0.65 | 2.69 |
Other Operating Activities | -0.61 | -8.28 | 11.71 | 15.03 | -4.3 | -13.44 |
Change in Accounts Receivable | -13.35 | -19.2 | -12.83 | -0.58 | 2.49 | 12.15 |
Change in Inventory | -1.48 | 7.35 | -7.81 | -0.13 | -3.01 | 4.01 |
Change in Accounts Payable | 29.52 | 17.32 | 9.36 | -9.17 | 0.41 | -12.86 |
Change in Unearned Revenue | -0.68 | 5.85 | 19.79 | -7.09 | -14.07 | -40.15 |
Change in Other Net Operating Assets | 21.17 | 26.24 | -30.02 | 33.17 | -27.59 | -37.92 |
Operating Cash Flow | 112.83 | 84.4 | 20.52 | 133.66 | -12.9 | -26.52 |
Operating Cash Flow Growth | - | 311.22% | -84.64% | - | - | - |
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 | -61.76 | -45.02 | -160.15 | -20.71 | -21.57 | -5.47 |
Sale of Property, Plant & Equipment | 1.01 | 0.62 | 0.73 | 0 | 0.3 | 12.28 |
Cash Acquisitions | - | - | -16.41 | - | - | - |
Divestitures | -3.17 | -3.17 | - | - | - | -3.67 |
Sale (Purchase) of Intangibles | -0.98 | -1.77 | -5.21 | -0.78 | -15.11 | -0.78 |
Investment in Securities | 19.45 | 33.7 | -45.48 | -171.96 | 12.61 | - |
Other Investing Activities | 1.83 | -6.73 | -4.53 | 1.84 | 330.42 | 12.75 |
Investing Cash Flow | -43.61 | -22.37 | -231.04 | -191.61 | 306.65 | 15.12 |
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 | - | 146.04 | 40.5 | - | - | - |
Long-Term Debt Issued | - | 46.18 | 190 | 275.86 | 51.8 | 127.37 |
Total Debt Issued | 161.12 | 192.23 | 230.5 | 275.86 | 51.8 | 127.37 |
Short-Term Debt Repaid | - | - | - | -75.55 | -208.3 | -15.64 |
Long-Term Debt Repaid | - | -260.55 | -370.93 | -233.35 | -202.46 | -183.98 |
Total Debt Repaid | -295.24 | -260.55 | -370.93 | -308.9 | -410.76 | -199.62 |
Net Debt Issued (Repaid) | -134.12 | -68.32 | -140.43 | -33.04 | -358.96 | -72.25 |
Issuance of Common Stock | 312 | 2 | - | 564 | - | - |
Other Financing Activities | 0.36 | -2.31 | 1.81 | 2.25 | -1.4 | -1.41 |
Financing Cash Flow | 178.24 | -68.64 | -138.62 | 533.21 | -360.36 | -73.66 |
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 | -0.99 | -0.32 | 0.1 | - | - | - |
Net Cash Flow | 246.47 | -6.93 | -349.03 | 475.26 | -66.62 | -85.07 |
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 | 51.07 | 39.38 | -139.63 | 112.95 | -34.47 | -31.99 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 4.20% | 3.42% | -15.51% | 15.38% | -5.27% | -5.22% |
Free Cash Flow Per Share | 0.58 | 0.47 | -1.69 | 2.09 | -0.81 | -0.75 |
Levered Free Cash Flow | 98.09 | 104.49 | -107.57 | 88.31 | 303.39 | -178.56 |
Unlevered Free Cash Flow | 118.51 | 124.62 | -90.83 | 101.59 | 318.93 | -160.12 |
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 | 27.04 | 27.31 | 19.2 | 7.63 | 24.75 | 29.62 |
Cash Income Tax Paid | 0.27 | 0.28 | 0.3 | 1.82 | 0.29 | -0.5 |
Change in Working Capital | 22.49 | 24.85 | -36.61 | 16.2 | -41.76 | -74.76 |