ETREND Hightech Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

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	32.29	36.15	63.35	102.05	80.14	104.78
Depreciation & Amortization	54.26	55.95	62.76	71.19	80.83	85.21
Loss (Gain) From Sale of Assets	-	-	-	-	-	-0.23
Other Operating Activities	-1.81	-0.69	-17.52	10.23	-12.31	-3.33
Change in Accounts Receivable	7.1	-8.02	23.49	-32.2	49.77	-7.6
Change in Accounts Payable	0.55	1.02	-4.8	0.94	-7.07	6.22
Change in Other Net Operating Assets	-1.98	-0.85	-9.66	-0.87	-9.01	5.34
Operating Cash Flow	90.41	83.56	117.62	151.34	182.34	190.4
Operating Cash Flow Growth	4.08%	-28.95%	-22.29%	-17.00%	-4.23%	19.20%
Capital Expenditures	-54.09	-34.71	-9.54	-5.59	-33.92	-253.15
Sale of Property, Plant & Equipment	-	-	-	-	-	0.23
Investment in Securities	0.84	0.84	2.06	-1.83	32.12	6.82
Other Investing Activities	-0.29	-0.29	3.21	1.49	4.51	6.19
Investing Cash Flow	-53.54	-34.16	-4.28	-5.94	2.71	-239.91
Short-Term Debt Issued	-	-	-	-	20	70
Long-Term Debt Issued	-	-	-	-	-	78
Total Debt Issued	-	-	-	-	20	148
Short-Term Debt Repaid	-	-	-	-	-40	-50
Long-Term Debt Repaid	-	-1.21	-1.16	-39.83	-39.71	-2.05
Total Debt Repaid	-1.21	-1.21	-1.16	-39.83	-79.71	-52.05
Net Debt Issued (Repaid)	-1.21	-1.21	-1.16	-39.83	-59.71	95.95
Common Dividends Paid	-61.12	-61.12	-91.68	-71.3	-88.28	-67.91
Financing Cash Flow	-62.33	-62.32	-92.84	-111.14	-147.99	28.04
Foreign Exchange Rate Adjustments	-0.01	-0	-	-2.35	-0.01	-0.27
Net Cash Flow	-25.47	-12.92	20.5	31.92	37.05	-21.74
Free Cash Flow	36.32	48.86	108.08	145.75	148.42	-62.75
Free Cash Flow Growth	-53.24%	-54.80%	-25.85%	-1.80%	-	-
Free Cash Flow Margin	13.14%	17.38%	34.36%	36.48%	40.29%	-14.32%
Free Cash Flow Per Share	1.07	1.43	3.15	4.24	4.30	-1.82
Cash Interest Paid	0.05	0.05	0.07	0.59	1.09	0.24
Cash Income Tax Paid	9.37	9.37	29.68	16.34	27.08	21.96
Levered Free Cash Flow	26.92	38.83	88.94	123.46	111.81	-77.89
Unlevered Free Cash Flow	26.95	38.86	88.98	123.81	112.49	-77.71
Change in Working Capital	5.67	-7.85	9.03	-32.13	33.68	3.97

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