TPEX:4538 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	17.33	11.16	61.34	80.18	38.59
Depreciation & Amortization	32.63	30.58	28.51	32.04	37.43
Other Amortization	-	-	0.31	0.16	-
Loss (Gain) From Sale of Assets	0.28	0.33	-	-2.7	-
Loss (Gain) From Sale of Investments	1.49	6.14	-7.52	5.27	0.32
Loss (Gain) on Equity Investments	0.05	0.02	0.02	0.02	0.01
Provision & Write-off of Bad Debts	-1.25	5.28	-0.85	-1.31	1.6
Other Operating Activities	7.53	-16.22	-7.8	13.25	5.16
Change in Accounts Receivable	-15.02	-22.03	27.54	21.21	-19.86
Change in Inventory	-12.15	1.78	27.78	20.73	-51.48
Change in Accounts Payable	8.55	2.15	-15.86	-17.85	24.26
Change in Unearned Revenue	-1.11	1.21	-0.62	0.56	0.05
Change in Other Net Operating Assets	2.73	42.26	14.29	-29.86	-16.2
Operating Cash Flow	100.22	98.75	39.99	121.59	19.89
Operating Cash Flow Growth	1.49%	146.94%	-67.11%	511.40%	-57.48%
Capital Expenditures	-14.55	-20.47	-55.61	-44.8	-38.9
Sale of Property, Plant & Equipment	-	1.05	-	4.02	-
Sale (Purchase) of Intangibles	-	-	-	-0.63	-
Sale (Purchase) of Real Estate	-	-	-	-	-6.29
Investment in Securities	-113.5	-34.13	-92.3	-24.45	52.36
Other Investing Activities	21.38	0.01	-0.01	-	0.66
Investing Cash Flow	-106.67	-53.55	-147.92	-65.85	7.82
Short-Term Debt Issued	38.3	-	-	-	-
Long-Term Debt Issued	-	-	-	150.9	-
Total Debt Issued	38.3	-	-	150.9	-
Short-Term Debt Repaid	-38.3	-	-	-	-
Long-Term Debt Repaid	-13.3	-	-	-	-
Total Debt Repaid	-51.6	-	-	-	-
Net Debt Issued (Repaid)	-13.3	-	-	150.9	-
Common Dividends Paid	-23.51	-46.03	-30.27	-25.23	-40.37
Other Financing Activities	-	0.01	-	0.23	-
Financing Cash Flow	-36.81	-46.02	-30.27	125.9	-40.37
Foreign Exchange Rate Adjustments	0.01	0.46	3.5	-2.71	0.03
Net Cash Flow	-43.24	-0.35	-134.71	178.93	-12.63
Free Cash Flow	85.68	78.28	-15.62	76.79	-19.02
Free Cash Flow Growth	9.45%	-	-	-	-
Free Cash Flow Margin	22.56%	24.83%	-3.59%	12.64%	-4.11%
Free Cash Flow Per Share	1.46	1.35	-0.27	1.41	-0.36
Cash Interest Paid	0.06	0	0	-	-
Cash Income Tax Paid	1.71	17.2	23.82	10.43	4.33
Levered Free Cash Flow	9.79	31.36	32.81	71.61	-25.02
Unlevered Free Cash Flow	10.15	32.01	34.4	72.17	-25.02
Change in Working Capital	42.17	61.47	-34.03	-5.31	-63.23

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