TPEX:3531 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	18.06	82.65	148.83	184.96	84.61
Depreciation & Amortization	73.35	88.31	97.47	99.89	94.7
Other Amortization	-	2.09	0.12	0.23	0.44
Loss (Gain) From Sale of Assets	-0.04	-1.92	-0.39	-1.42	0.09
Provision & Write-off of Bad Debts	-	0.68	-	-	-1.55
Other Operating Activities	5.12	-41.95	-9.71	34.19	-31.54
Change in Accounts Receivable	98.4	135.35	92.53	5.27	-126.98
Change in Inventory	49.46	146.58	4.08	-15.37	-60.05
Change in Accounts Payable	-68.39	-85.54	27.69	-80.06	56.9
Change in Other Net Operating Assets	-3.57	-17.76	-2.87	3.94	-13.09
Operating Cash Flow	172.41	308.48	357.74	231.61	3.53
Operating Cash Flow Growth	-44.11%	-13.77%	54.45%	6463.16%	-96.76%
Capital Expenditures	-58.56	-19.78	-24.72	-42.39	-58.1
Sale of Property, Plant & Equipment	0.04	1.92	1.59	3.46	0.14
Sale (Purchase) of Intangibles	-1.13	-4.8	-1.46	-	-
Investment in Securities	-313.14	210.7	-139	498.95	181.2
Other Investing Activities	-0.31	-1.93	-4.03	-1.63	-5.59
Investing Cash Flow	-373.1	186.11	-167.63	458.39	117.65
Short-Term Debt Issued	80	6	79.76	151.26	154.18
Long-Term Debt Issued	-	-	-	-	84.44
Total Debt Issued	80	6	79.76	151.26	238.62
Short-Term Debt Repaid	-6	-6	-159.7	-232.5	-112.83
Long-Term Debt Repaid	-96.04	-72.65	-73.69	-27.87	-7.44
Total Debt Repaid	-102.04	-78.65	-233.39	-260.36	-120.27
Net Debt Issued (Repaid)	-22.04	-72.65	-153.64	-109.1	118.35
Common Dividends Paid	-48.94	-104	-122.35	-73.41	-61.18
Other Financing Activities	5.5	0.14	0.14	-0.09	0.15
Financing Cash Flow	-65.48	-176.51	-275.85	-182.6	57.32
Foreign Exchange Rate Adjustments	-8.95	26.59	-7.16	28.61	-8.36
Net Cash Flow	-275.12	344.68	-92.89	536.02	170.15
Free Cash Flow	113.84	288.7	333.02	189.23	-54.57
Free Cash Flow Growth	-60.57%	-13.31%	75.99%	-	-
Free Cash Flow Margin	8.79%	18.25%	15.98%	8.44%	-2.65%
Free Cash Flow Per Share	1.83	4.70	5.40	3.04	-0.88
Cash Interest Paid	-	3.33	5.91	6.45	3.68
Cash Income Tax Paid	-	62.86	45.5	19.95	35.85
Levered Free Cash Flow	-230.69	180.74	273.1	56.91	-70.59
Unlevered Free Cash Flow	-229.32	182.82	276.37	61.31	-68.23
Change in Working Capital	75.91	178.63	121.43	-86.22	-143.22

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