Gudeng Precision Industrial Co., Ltd. (TPEX:3680)
Taiwan · Delayed Price · Currency is TWD 488.00
+26.50 (5.74%)
Aug 26, 2026, 1:30 PM CST
TPEX:3680 Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 1,429 | 905.29 | 1,168 | 905.01 | 933.07 | 336.66 |
Depreciation & Amortization | 670 | 604.44 | 480.74 | 326.78 | 246.75 | 188 |
Other Amortization | 31.97 | 31.97 | 21.3 | 10.9 | 11.25 | 8.25 |
Loss (Gain) From Sale of Assets | -156.07 | -156.94 | -13.16 | 1.61 | -56.52 | -0.64 |
Asset Writedown & Restructuring Costs | 126.46 | 87.57 | 2.51 | - | - | 20.44 |
Loss (Gain) From Sale of Investments | -402.53 | -99.75 | -240.55 | -45.79 | 10.43 | 0.07 |
Loss (Gain) on Equity Investments | -157.93 | 7.63 | 17.56 | -4.76 | -5.78 | -8.83 |
Stock-Based Compensation | - | 0.13 | 26.95 | 37.73 | 79.54 | 19.8 |
Provision & Write-off of Bad Debts | 9 | 9.83 | -16.78 | 4.84 | 21.73 | -7.66 |
Other Operating Activities | 271.9 | 96.93 | 276.82 | -49.63 | 256.62 | -153.44 |
Change in Accounts Receivable | -622.6 | -1.37 | -587.24 | 236.18 | -430.53 | -197.85 |
Change in Inventory | -276.03 | 64.05 | -161.08 | -232.92 | -600.65 | -58.85 |
Change in Accounts Payable | 166.8 | -53.65 | 127.15 | -59.69 | 122.9 | 207.33 |
Change in Unearned Revenue | 279.68 | -194.43 | -338.01 | 128.08 | 261.71 | 147.03 |
Change in Other Net Operating Assets | 218.33 | 89.13 | 203.04 | -44.25 | 2.37 | -57.57 |
Operating Cash Flow | 1,588 | 1,391 | 967.03 | 1,214 | 852.89 | 442.74 |
Operating Cash Flow Growth | 47.34% | 43.82% | -20.35% | 42.35% | 92.64% | 169.05% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Capital Expenditures | -2,582 | -2,064 | -2,186 | -1,427 | -1,023 | -2,109 |
Sale of Property, Plant & Equipment | 408.51 | 31.25 | 56.92 | 75.96 | 10.12 | 5.04 |
Cash Acquisitions | -60.22 | -10.82 | -83.93 | -214.4 | -23.66 | - |
Divestitures | - | - | - | - | 208.13 | - |
Sale (Purchase) of Intangibles | 7.82 | -82.87 | -32.83 | -58.53 | -18.3 | -16.48 |
Sale (Purchase) of Real Estate | 56.26 | 56.26 | - | - | - | - |
Investment in Securities | 547.06 | -436.1 | -1,161 | -243.25 | -480.04 | -409.44 |
Other Investing Activities | 37.72 | 4.3 | 93.95 | -92.92 | 106.62 | 0.2 |
Investing Cash Flow | -1,585 | -2,502 | -3,312 | -1,960 | -1,220 | -2,530 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Short-Term Debt Issued | - | 5,785 | 1,892 | 1,400 | 799.28 | 865.94 |
Long-Term Debt Issued | - | 6,316 | 3,104 | 3,166 | 2,723 | 2,203 |
Total Debt Issued | 11,807 | 12,101 | 4,995 | 4,566 | 3,522 | 3,069 |
Short-Term Debt Repaid | - | -6,116 | -1,316 | -1,303 | -918.71 | -1,018 |
Long-Term Debt Repaid | - | -3,205 | -966.97 | -2,095 | -1,595 | -1,074 |
Total Debt Repaid | -9,384 | -9,321 | -2,283 | -3,398 | -2,514 | -2,092 |
Net Debt Issued (Repaid) | 2,424 | 2,781 | 2,713 | 1,167 | 1,008 | 976.9 |
Issuance of Common Stock | - | - | - | 1,737 | 15.29 | 1,672 |
Common Dividends Paid | -1,152 | -854.03 | -707.92 | -683.35 | -234.72 | -406.63 |
Other Financing Activities | 8.2 | 29.95 | 605.19 | 268.08 | 141.37 | -1.04 |
Financing Cash Flow | 1,280 | 1,957 | 2,610 | 2,489 | 930.39 | 2,241 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Foreign Exchange Rate Adjustments | 57.54 | -28.14 | 22.19 | -8.59 | 0.11 | -1.91 |
Net Cash Flow | 1,339 | 817.63 | 286.7 | 1,734 | 563.16 | 151.83 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Free Cash Flow | -994.86 | -672.79 | -1,219 | -213.06 | -170.2 | -1,666 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -12.27% | -9.16% | -18.62% | -4.20% | -3.79% | -53.39% |
Free Cash Flow Per Share | -10.21 | -6.92 | -12.55 | -2.36 | -1.97 | -19.90 |
Levered Free Cash Flow | -1,500 | -1,348 | -2,060 | -519.58 | -452.61 | -1,582 |
Unlevered Free Cash Flow | -1,374 | -1,239 | -1,992 | -463.84 | -418.2 | -1,565 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Cash Interest Paid | 197.3 | 176.31 | 100.91 | 88.99 | 46.1 | 26.29 |
Cash Income Tax Paid | 234.3 | 256.67 | 216.89 | 315.09 | 75.77 | 158.43 |
Change in Working Capital | -233.81 | -96.26 | -756.14 | 27.41 | -644.19 | 40.09 |