Chang Jia M&E Engineering Corp. (TPEX:4550)
Taiwan · Delayed Price · Currency is TWD 24.00
0.00 (0.00%)
Sep 3, 2026, 1:30 PM CST
Chang Jia M&E Engineering Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 72.85 | 50.59 | 119.63 | 123.2 | 107.03 | 53.5 |
Depreciation & Amortization | 101.7 | 99.32 | 114.86 | 110.34 | 85.97 | 91.6 |
Other Amortization | 0.15 | - | - | - | - | 0.23 |
Loss (Gain) From Sale of Assets | -0.03 | -0.01 | 0.1 | 0.03 | 0 | 0 |
Provision & Write-off of Bad Debts | - | - | 5.27 | 26.34 | 30.9 | 40.84 |
Other Operating Activities | 3.7 | -14.34 | 8.44 | -13.18 | 11.28 | -8.2 |
Change in Accounts Receivable | -23.21 | 200.61 | 269.17 | -65.26 | 46.66 | -171.44 |
Change in Accounts Payable | -23.44 | 6.88 | -19.67 | -138.67 | -86.41 | -0.78 |
Change in Unearned Revenue | -24.4 | -40.55 | -8.76 | 67.42 | 2.72 | 39.59 |
Change in Other Net Operating Assets | 5.9 | 4.46 | -169.43 | 164.33 | 8.29 | -36.14 |
Operating Cash Flow | 113.23 | 306.96 | 319.6 | 274.53 | 206.45 | 9.19 |
Operating Cash Flow Growth | -69.90% | -3.95% | 16.41% | 32.98% | 2145.52% | -62.71% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -2.14 | -0.6 | -0.65 | -3.36 | -2.62 | -0.33 |
Sale of Property, Plant & Equipment | 0.03 | 0.03 | 0.03 | - | - | - |
Sale (Purchase) of Intangibles | -132.15 | -137.36 | -80.92 | -187.68 | -53.25 | -61.99 |
Investment in Securities | -56 | -60.5 | -6.51 | 5.62 | 23.58 | 20 |
Other Investing Activities | 5.55 | 5.57 | -21.72 | 0.77 | 1.8 | -0.92 |
Investing Cash Flow | -184.71 | -192.86 | -109.76 | -184.66 | -30.49 | -43.24 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Short-Term Debt Issued | - | - | - | 45 | - | 40 |
Total Debt Issued | - | - | - | 45 | - | 40 |
Short-Term Debt Repaid | - | - | -80 | - | -105 | - |
Long-Term Debt Repaid | - | -2.43 | -1.75 | -1.88 | -2.66 | -2.18 |
Lease Payments | -2.95 | -2.43 | -1.75 | -1.88 | -2.66 | -2.18 |
Total Debt Repaid | -2.95 | -2.43 | -81.75 | -1.88 | -107.66 | -2.18 |
Net Debt Issued (Repaid) | -2.95 | -2.43 | -81.75 | 43.12 | -107.66 | 37.82 |
Common Dividends Paid | -75.68 | -75.68 | -79.46 | -71.89 | -43.52 | -63.57 |
Other Financing Activities | -0.14 | 0.17 | 0.87 | -1.54 | -0.05 | -0.57 |
Financing Cash Flow | -78.77 | -77.93 | -160.34 | -30.31 | -151.22 | -26.33 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 2.02 | 0.06 | 0.5 | -0.27 | 0.2 | -0.1 |
Net Cash Flow | -148.23 | 36.23 | 49.99 | 59.3 | 24.94 | -60.46 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 111.09 | 306.36 | 318.95 | 271.18 | 203.84 | 8.87 |
Free Cash Flow Growth | -70.45% | -3.95% | 17.62% | 33.04% | 2199.32% | -57.21% |
Free Cash Flow Margin | 12.46% | 33.33% | 25.52% | 14.20% | 15.04% | 0.62% |
Free Cash Flow Per Share | 2.93 | 8.07 | 8.40 | 7.14 | 5.36 | 0.23 |
Levered Free Cash Flow | -93.4 | 152.37 | 149.16 | 77.2 | 121.28 | -75.07 |
Unlevered Free Cash Flow | -93.4 | 152.44 | 149.28 | 78.55 | 121.97 | -74.33 |
Free Cash Flow After Leases | 108.14 | 303.93 | 317.2 | 269.29 | 201.18 | 6.68 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 0.16 | 0.16 | 0.3 | 2.16 | 1.21 | 1.19 |
Cash Income Tax Paid | 14.91 | 27.48 | 24.96 | 46.17 | 15.7 | 19.68 |
Change in Working Capital | -65.14 | 171.4 | 71.31 | 27.81 | -28.74 | -168.77 |