Asia Neo Tech 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	41.42	2.53	54.2	1.27	31.53
Depreciation & Amortization	31	23.75	21.76	26.53	19.21
Loss (Gain) From Sale of Assets	-2.28	-0.7	-	-0.23	0.08
Asset Writedown & Restructuring Costs	-3.39	-	-	-	-
Loss (Gain) From Sale of Investments	-0.24	-	-	-	-
Loss (Gain) on Equity Investments	4.1	7.92	0.17	0.33	-
Provision & Write-off of Bad Debts	-38.7	10.43	19.63	14.63	-12.25
Other Operating Activities	26.93	16.38	1.14	-8.83	-6.28
Change in Accounts Receivable	-25.55	56.26	-18.11	-18.52	-51.67
Change in Inventory	-135.47	-75.85	69.28	95.89	-210.14
Change in Accounts Payable	64.08	25.76	-39.05	-34.99	62.42
Change in Unearned Revenue	32.11	-56.57	11.06	45.7	73.52
Change in Other Net Operating Assets	38.39	0.2	-23.41	3.87	-0.73
Operating Cash Flow	32.4	10.11	96.67	125.65	-94.3
Operating Cash Flow Growth	220.41%	-89.54%	-23.06%	-	-
Capital Expenditures	-37.93	-24.51	-38.87	-143.43	-58.22
Sale of Property, Plant & Equipment	2.29	0.72	1.88	0.23	-
Sale (Purchase) of Intangibles	-4.13	-1.47	-1.77	-1.75	-3.42
Investment in Securities	79.77	-150.22	-16.69	-32.6	-
Other Investing Activities	0.15	0.72	0.26	2.62	-20.17
Investing Cash Flow	40.15	-174.75	-55.19	-174.92	-81.81
Short-Term Debt Issued	260.89	315.73	482.6	60	-
Long-Term Debt Issued	38	451.5	95	168.3	-
Total Debt Issued	298.89	767.23	577.6	228.3	-
Short-Term Debt Repaid	-233.52	-326.16	-550	-	-
Long-Term Debt Repaid	-43.25	-239.98	-7.24	-111.93	-18.66
Total Debt Repaid	-276.77	-566.14	-557.24	-111.93	-18.66
Net Debt Issued (Repaid)	22.13	201.08	20.36	116.37	-18.66
Issuance of Common Stock	-	-	-	-	102.8
Common Dividends Paid	-32.29	-48.43	-16.14	-32.29	-28.29
Other Financing Activities	-	-	-	3.21	-3.06
Financing Cash Flow	-10.16	152.65	4.22	87.29	52.8
Foreign Exchange Rate Adjustments	2.56	10.84	-3.11	3.6	-2.47
Net Cash Flow	64.95	-1.15	42.59	41.62	-125.78
Free Cash Flow	-5.53	-14.39	57.8	-17.78	-152.52
Free Cash Flow Margin	-0.75%	-2.69%	7.03%	-2.30%	-22.58%
Free Cash Flow Per Share	-0.17	-0.45	1.79	-0.55	-5.38
Cash Interest Paid	7.48	8.56	6.63	3.36	2.61
Cash Income Tax Paid	14.44	11.74	5.11	2.3	0.66
Levered Free Cash Flow	-27.3	-16.07	28.24	-36.81	-129.34
Unlevered Free Cash Flow	-17.82	-10.72	32.39	-34.71	-127.7
Change in Working Capital	-26.45	-50.2	-0.23	91.95	-126.59

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