Jian Sin 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	-86.08	11.81	8.45	-22.48	-145.47
Depreciation & Amortization	91.1	104.27	114.67	118.65	127.29
Loss (Gain) From Sale of Assets	-0.62	0.22	-15.05	-0.16	-0.46
Provision & Write-off of Bad Debts	1.36	1.12	-	-	-3.04
Other Operating Activities	4.25	6.14	-19.01	-0	-8.1
Change in Accounts Receivable	126.9	58.1	-77.36	-105.91	79.46
Change in Inventory	-19.49	100.31	-7.26	-71	-137.08
Change in Accounts Payable	12.97	-34.72	7.11	11.89	-43.01
Change in Unearned Revenue	20.71	-9.65	3.7	12.06	3.83
Change in Other Net Operating Assets	-74.53	-41.41	24.14	20.33	-44.48
Operating Cash Flow	76.57	196.19	39.39	-36.62	-171.06
Operating Cash Flow Growth	-60.97%	398.08%	-	-	-
Capital Expenditures	-55.9	-54.84	-36.08	-74.71	-99.63
Sale of Property, Plant & Equipment	1.01	1.04	22.14	0.49	17.91
Sale (Purchase) of Intangibles	-8.92	-0.96	-0.29	-0.85	-
Investment in Securities	6.21	-18.38	-101.97	-12.94	-50
Other Investing Activities	0.76	-16.65	-55.55	-5.56	-9.55
Investing Cash Flow	-56.85	-89.8	-171.75	-93.57	-141.27
Short-Term Debt Issued	1,323	805.3	711.37	331.31	-
Long-Term Debt Issued	57.41	338.22	191.85	46.1	844.61
Total Debt Issued	1,381	1,144	903.22	377.4	844.61
Short-Term Debt Repaid	-1,282	-940.54	-657.48	-134.82	-87.63
Long-Term Debt Repaid	-121.57	-338.27	-161.06	-107.52	-737.52
Total Debt Repaid	-1,403	-1,279	-818.53	-242.34	-825.15
Net Debt Issued (Repaid)	-22.71	-135.29	84.69	135.06	19.46
Issuance of Common Stock	-	-	-	-	249.98
Repurchase of Common Stock	-22.1	-	-	-	-
Other Financing Activities	0.17	-1.71	-0.53	-0.36	-16.85
Financing Cash Flow	-44.64	-137	84.16	134.71	252.6
Foreign Exchange Rate Adjustments	-4.72	5.46	0.13	-0.38	-0.84
Net Cash Flow	-29.64	-25.15	-48.08	4.13	-60.57
Free Cash Flow	20.68	141.35	3.31	-111.33	-270.69
Free Cash Flow Growth	-85.37%	4167.72%	-	-	-
Free Cash Flow Margin	2.21%	10.13%	0.22%	-7.53%	-18.98%
Free Cash Flow Per Share	0.36	2.46	0.06	-1.94	-5.34
Cash Interest Paid	61.19	81.98	78.63	62.97	48.84
Cash Income Tax Paid	-	-	0.4	-	0
Levered Free Cash Flow	200.06	55.19	-76.24	-175.09	-221.02
Unlevered Free Cash Flow	238.33	106.52	-27.11	-134.6	-190.3
Change in Working Capital	66.56	72.62	-49.67	-132.63	-141.28

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