Chernan Metal Industrial 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	-57.43	-45.87	-49.28	-47.52	-13.31
Depreciation & Amortization	34.13	22.61	21.23	21.01	20.79
Loss (Gain) From Sale of Assets	-	12.13	-	-	-
Loss (Gain) From Sale of Investments	-0.36	-4.5	8.59	4.5	-3.53
Provision & Write-off of Bad Debts	4.56	0.09	0	0.11	-0.04
Other Operating Activities	-46.47	-13.23	-28.23	3.6	-4.51
Change in Accounts Receivable	50.81	-41.27	4.23	16.81	10.44
Change in Inventory	13.6	11.23	14.93	-11.94	-19.85
Change in Accounts Payable	-0.88	1	-0	-	-
Change in Other Net Operating Assets	22.39	-12.24	-46.42	-3.79	-8.91
Operating Cash Flow	20.35	-70.04	-74.95	-17.21	-73.46
Capital Expenditures	-12.03	-31.64	-82.87	-235.12	-292.87
Investment in Securities	124	143.14	46.83	-81.02	211.8
Other Investing Activities	-9.34	-0.47	0.57	-13.1	-0.9
Investing Cash Flow	102.64	111.03	-35.46	-329.24	-81.97
Short-Term Debt Issued	42.2	-	3	49	-
Long-Term Debt Issued	58.14	244.71	141.58	100.54	565.15
Total Debt Issued	100.34	244.71	144.58	149.54	565.15
Short-Term Debt Repaid	-	-6.95	-	-	-404
Long-Term Debt Repaid	-310.86	-265.88	-36.82	-5.25	-5.42
Total Debt Repaid	-310.86	-272.83	-36.82	-5.25	-409.42
Net Debt Issued (Repaid)	-210.53	-28.12	107.77	144.29	155.73
Issuance of Common Stock	-	-	-	-	95
Common Dividends Paid	-	-	-	-40.91	-
Other Financing Activities	0.9	-1.36	-0.17	9.53	2.61
Financing Cash Flow	-209.63	-29.48	107.6	112.91	253.34
Foreign Exchange Rate Adjustments	-4.04	37.01	-14.56	28.55	-10.49
Net Cash Flow	-90.69	48.52	-17.37	-205	87.42
Free Cash Flow	8.32	-101.68	-157.81	-252.33	-366.33
Free Cash Flow Margin	28.36%	-133.72%	-241.47%	-203.50%	-189.36%
Free Cash Flow Per Share	0.10	-1.24	-1.93	-3.08	-4.51
Cash Interest Paid	21.23	24.74	23.37	10.7	7.14
Cash Income Tax Paid	3.53	13.63	8.47	0.84	1.34
Levered Free Cash Flow	-100	-379.05	55.86	-231.95	-26.52
Unlevered Free Cash Flow	-86.44	-363.2	69.32	-220.07	-20.38
Change in Working Capital	85.92	-41.27	-27.27	1.09	-72.85

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