Gold Rain Enterprises 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	107.45	-78.84	-76.31	-37.4	-33.19
Depreciation & Amortization	51.15	42.51	34.9	27.58	22.32
Loss (Gain) From Sale of Assets	-0.17	-0.14	-0.01	-0.16	0.29
Loss (Gain) From Sale of Investments	-6.25	-	-	-	-
Stock-Based Compensation	-	20.23	-	-	-
Provision & Write-off of Bad Debts	-	-	-	-0.03	-0.25
Other Operating Activities	0.68	-7.76	-1.19	-12.42	0.54
Change in Accounts Receivable	31.46	-25.7	-33.62	-10.78	17.17
Change in Inventory	14.6	-99.37	-18.32	-20.61	-59.04
Change in Accounts Payable	1.69	1.38	24.75	-3.27	-0.49
Change in Unearned Revenue	-24.06	28.82	1.51	-0.02	-0.48
Change in Other Net Operating Assets	-38.46	63.02	-87.33	34.14	-20.62
Operating Cash Flow	138.09	-55.84	-155.63	-22.97	-73.76
Capital Expenditures	-8.19	-3.13	-7.39	-11.54	-5.26
Sale of Property, Plant & Equipment	0.17	0.22	0.25	0.54	0.04
Investment in Securities	-12.37	-58.1	-65.4	94.4	-
Other Investing Activities	-9.48	-5.1	-4.19	-1.62	-31.42
Investing Cash Flow	-29.87	-66.11	-76.73	81.78	-36.64
Short-Term Debt Issued	22	10	-	-	86.15
Long-Term Debt Issued	-	33	-	6.74	20
Total Debt Issued	22	43	-	6.74	106.15
Short-Term Debt Repaid	-32	-10	-55	-116.5	-
Long-Term Debt Repaid	-28.01	-27.07	-14.18	-7.91	-3.03
Total Debt Repaid	-60.01	-37.07	-69.18	-124.41	-3.03
Net Debt Issued (Repaid)	-38.01	5.94	-69.18	-117.67	103.12
Issuance of Common Stock	-	682.62	356.94	169.68	-
Other Financing Activities	-0.05	0.33	5.1	-0.28	-0.2
Financing Cash Flow	-38.06	688.89	292.86	51.73	102.92
Foreign Exchange Rate Adjustments	-0.75	1.21	1.93	2.58	-0.82
Net Cash Flow	69.42	568.15	62.42	113.12	-8.31
Free Cash Flow	129.9	-58.97	-163.02	-34.52	-79.02
Free Cash Flow Margin	19.54%	-17.04%	-59.34%	-19.69%	-58.82%
Free Cash Flow Per Share	1.66	-0.95	-2.71	-0.78	-2.01
Cash Interest Paid	0.83	0.64	0.45	1.65	1.44
Cash Income Tax Paid	-	-	-	-	-0.13
Levered Free Cash Flow	109.8	-16.36	-71.92	91.17	-72.05
Unlevered Free Cash Flow	110.57	-15.52	-71.3	92.55	-71.05
Change in Working Capital	-14.76	-31.85	-113.02	-0.54	-63.46

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