EFUN Technology Co.,Ltd Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-92.92	-142.53	-169.34	-124.3	-119.86
Depreciation & Amortization	62.1	58.29	60.73	60.04	64.74
Loss (Gain) From Sale of Assets	-0.02	0.02	0.96	-0.05	0.03
Asset Writedown & Restructuring Costs	-49.98	-	-8.46	-	-
Loss (Gain) on Equity Investments	-	7.61	6.87	-1.47	-0.09
Provision & Write-off of Bad Debts	5.04	-0.69	9.51	0.53	-
Other Operating Activities	10.76	-1.06	0.32	-1.03	-0.58
Change in Accounts Receivable	-5.44	15.17	12.08	22.6	-2.6
Change in Inventory	24.72	9.74	20.99	-10.06	10.59
Change in Accounts Payable	-15.46	-6.8	4.27	-22.98	27.28
Change in Unearned Revenue	0.18	-1.46	-9.73	11.2	-
Change in Other Net Operating Assets	-2.63	-35.71	14.53	-4.34	-1.74
Operating Cash Flow	-63.64	-97.43	-57.27	-69.85	-22.23
Capital Expenditures	-18.89	-82.64	-140.72	-80.2	-48.3
Sale of Property, Plant & Equipment	0.08	-	50	0.61	0.66
Cash Acquisitions	-	-	-1.9	-	-
Sale (Purchase) of Intangibles	-	-	-3.37	-0.05	-
Investment in Securities	-9.25	-	-	-	15.98
Other Investing Activities	14.59	-3.63	-3.08	8.72	-0.51
Investing Cash Flow	-13.48	-86.27	-99.08	-70.93	-32.18
Short-Term Debt Issued	574.45	285.66	481.58	60	500
Long-Term Debt Issued	48.86	485.29	78.59	68	369.8
Total Debt Issued	623.31	770.95	560.17	128	869.8
Short-Term Debt Repaid	-431.87	-278.96	-354.08	-30.4	-761.57
Long-Term Debt Repaid	-77.11	-392.51	-61	-55.02	-42.33
Total Debt Repaid	-508.99	-671.47	-415.08	-85.42	-803.9
Net Debt Issued (Repaid)	114.32	99.48	145.09	42.58	65.91
Issuance of Common Stock	-	-	35.03	-	28.44
Other Financing Activities	1.38	4.48	-3.01	2.94	3.72
Financing Cash Flow	115.7	103.96	177.11	45.53	98.06
Foreign Exchange Rate Adjustments	-	-2.19	0.04	-15.76	5.67
Net Cash Flow	38.59	-81.94	20.81	-111.01	49.33
Free Cash Flow	-82.53	-180.07	-197.99	-150.05	-70.53
Free Cash Flow Margin	-77.41%	-97.68%	-109.02%	-99.13%	-23.84%
Free Cash Flow Per Share	-1.29	-2.80	-3.15	-2.43	-1.15
Cash Interest Paid	-	32.24	26.35	19.61	15.74
Cash Income Tax Paid	-	0.68	0.17	-	-
Levered Free Cash Flow	-22.99	-143.69	-165.52	-128.48	-34.62
Unlevered Free Cash Flow	1.12	-123.4	-148.93	-116.1	-24.8
Change in Working Capital	1.37	-19.07	42.14	-3.58	33.53

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.