TPEX:4534 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	1.3	20.04	-132.43	-148.28	51.55
Depreciation & Amortization	78.59	80.87	90.55	112.73	112.17
Other Amortization	-	1.41	1.33	1.06	0.36
Loss (Gain) From Sale of Assets	-52.76	0.63	2.56	-0.27	-0.1
Provision & Write-off of Bad Debts	-13.22	-6.72	-13.61	43.04	1.72
Other Operating Activities	2.49	-0.19	-4.31	16.3	-5.01
Change in Accounts Receivable	24.53	-27.01	1.64	86.96	37.05
Change in Inventory	-2.79	-36.97	126.03	79.97	-163.45
Change in Accounts Payable	-11.08	11	3.11	-5.97	-58.12
Change in Unearned Revenue	0.55	-3.57	-0.83	2.61	-0.22
Change in Other Net Operating Assets	-2.61	-14.1	-7.29	-35.61	3
Operating Cash Flow	25.01	25.4	66.73	152.56	-21.05
Operating Cash Flow Growth	-1.53%	-61.94%	-56.26%	-	-
Capital Expenditures	-30.82	-48.59	-28	-64.13	-70.5
Sale of Property, Plant & Equipment	106.89	1.58	0.82	4.25	0.77
Sale (Purchase) of Intangibles	-0.54	-1.71	-0.56	-2.04	-1.95
Investment in Securities	-3.14	-	2.75	-2.75	-
Other Investing Activities	0.96	-0.33	0.21	3.09	0.79
Investing Cash Flow	73.35	-49.05	-24.8	-61.58	-70.89
Short-Term Debt Issued	19.78	-	-	-	41.08
Long-Term Debt Issued	30	-	-	-	74.86
Total Debt Issued	49.78	-	-	-	115.93
Short-Term Debt Repaid	-	-24.99	-19.99	-37.34	-
Long-Term Debt Repaid	-21.75	-21.58	-22.34	-32.35	-54.03
Total Debt Repaid	-21.75	-46.58	-42.32	-69.69	-54.03
Net Debt Issued (Repaid)	28.03	-46.58	-42.32	-69.69	61.9
Other Financing Activities	-0.22	-0.24	0.42	0.01	0.35
Financing Cash Flow	27.8	-46.82	-41.9	-69.68	62.25
Foreign Exchange Rate Adjustments	2.85	6.38	-5.03	6.22	-2.24
Net Cash Flow	129.01	-64.09	-5	27.52	-31.93
Free Cash Flow	-5.81	-23.2	38.73	88.43	-91.55
Free Cash Flow Growth	-	-	-56.20%	-	-
Free Cash Flow Margin	-0.71%	-2.76%	5.56%	10.13%	-7.60%
Free Cash Flow Per Share	-0.04	-0.27	0.45	1.02	-1.05
Cash Interest Paid	9.99	10.38	9.49	7.5	6.97
Cash Income Tax Paid	-0.22	3.62	4.56	1.09	4.91
Levered Free Cash Flow	-5.96	-54.15	77.27	116.86	-106.5
Unlevered Free Cash Flow	2.04	-47.41	83.44	121.88	-102.04
Change in Working Capital	8.6	-70.64	122.66	127.97	-181.74

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