USERJOY Technology 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	115.07	294.32	214.46	323.65	289.76
Depreciation & Amortization	24.14	19.91	17.33	15.76	14.14
Other Amortization	40.55	23.12	46.92	20.24	22.2
Loss (Gain) From Sale of Assets	-	-	-	0.19	-
Loss (Gain) on Equity Investments	1.67	1.47	1.11	1.34	0
Provision & Write-off of Bad Debts	-0.01	-0.05	-0.2	-37.32	25.03
Other Operating Activities	-45.18	-39.13	-61.17	-28.33	-31.92
Change in Accounts Receivable	-1.76	25.92	-30.57	141.56	-72.38
Change in Accounts Payable	53.05	-8.15	-8.16	7.68	13
Change in Other Net Operating Assets	52.95	-65.13	32.93	-55.81	95.14
Operating Cash Flow	240.47	252.28	212.64	388.96	354.97
Operating Cash Flow Growth	-4.68%	18.64%	-45.33%	9.57%	-7.81%
Capital Expenditures	-74.94	-77.22	-167.22	-9.78	-6.8
Sale (Purchase) of Intangibles	-71.21	-39.99	-25.8	-28.11	-33.1
Sale (Purchase) of Real Estate	-	-301.48	-	-	-
Investment in Securities	282.5	-17.52	157.2	-345.65	35.12
Other Investing Activities	34.62	40.31	45.04	18.08	10.76
Investing Cash Flow	170.97	-395.9	9.23	-365.46	5.98
Long-Term Debt Issued	14.08	380	-	-	-
Long-Term Debt Repaid	-35.35	-28.6	-11.82	-11.38	-10.45
Net Debt Issued (Repaid)	-21.27	351.4	-11.82	-11.38	-10.45
Common Dividends Paid	-217.78	-202.35	-264.98	-240.88	-214.75
Other Financing Activities	2	-	-	-	-
Financing Cash Flow	-237.05	149.06	-276.8	-252.26	-225.2
Foreign Exchange Rate Adjustments	-4.05	3.27	1.1	3.55	-1.21
Net Cash Flow	170.35	8.71	-53.83	-225.21	134.54
Free Cash Flow	165.53	175.06	45.43	379.18	348.17
Free Cash Flow Growth	-5.44%	285.36%	-88.02%	8.91%	-8.40%
Free Cash Flow Margin	11.63%	12.56%	3.32%	23.94%	20.50%
Free Cash Flow Per Share	2.83	2.98	0.77	6.45	5.93
Cash Interest Paid	7.36	6.06	-	-	-
Cash Income Tax Paid	33.22	42.7	61.33	76.79	78.27
Levered Free Cash Flow	103.43	39.19	-16.33	229.7	239.01
Unlevered Free Cash Flow	108.21	43.56	-16.13	229.88	239.15
Change in Working Capital	104.24	-47.35	-5.8	93.43	35.76

Source: S&P Global Market Intelligence. Standard template. Financial Sources.