Bright Sheland International Co., Ltd. (TPEX:4556)

TPEX:4556 Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	45.42	38.99	14.27	4.12	32.68	12.39
Depreciation & Amortization	58.84	59.87	64.29	60.86	56.17	45.02
Other Amortization	0.41	0.41	0.42	0.11	0.28	1.07
Loss (Gain) From Sale of Assets	0.47	0.32	1.36	-0.37	0.09	3.03
Asset Writedown & Restructuring Costs	-	-	4.24	8.36	-	-
Loss (Gain) From Sale of Investments	-	-	-	0.01	0.02	-
Loss (Gain) on Equity Investments	-1.02	-1.22	0.16	-0.21	-0.12	0.15
Provision & Write-off of Bad Debts	-1	-0.85	-0.45	3.32	2.88	1.24
Other Operating Activities	4.84	10.01	-8.08	8.73	16.34	4.34
Change in Accounts Receivable	-0.52	-12.07	-17.7	17.72	-17.82	-33.17
Change in Inventory	-19.23	-3.22	15.9	41.67	40.51	-118.02
Change in Accounts Payable	24.12	2.56	10.74	-3.28	-22.66	23.36
Change in Unearned Revenue	10.99	2.42	-8.35	9.3	-0.56	0.96
Change in Other Net Operating Assets	-0.06	3.68	-0.35	-5.36	-21.27	32.08
Operating Cash Flow	123.26	100.92	76.47	144.99	86.54	-27.56
Operating Cash Flow Growth	19.96%	31.98%	-47.26%	67.53%	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-22.86	-19.96	-6.64	-6.73	-57.4	-114.97
Sale of Property, Plant & Equipment	-	-	0.15	0.49	0.14	5.43
Divestitures	-	-	-4.02	-	-	-
Sale (Purchase) of Intangibles	-	-	-0.41	-0.98	-0.67	-0.32
Investment in Securities	-0.37	-8.98	1	-	11.92	-6.92
Other Investing Activities	-3.31	6.79	-1.48	9.43	0.67	-2.43
Investing Cash Flow	-26.53	-22.16	-11.41	2.21	-45.34	-119.21

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	486.25	452.2	516.22	494.88	516.01
Long-Term Debt Issued	-	50	125	185	76	-
Total Debt Issued	731.04	536.25	577.2	701.22	570.88	516.01
Short-Term Debt Repaid	-	-457.84	-548.5	-446.15	-503.42	-360
Long-Term Debt Repaid	-	-123.98	-90.73	-477.33	-109.87	-95.31
Total Debt Repaid	-648.61	-581.82	-639.22	-923.48	-613.29	-455.31
Net Debt Issued (Repaid)	82.43	-45.58	-62.03	-222.26	-42.4	60.71
Common Dividends Paid	-12.69	-12.69	-10.47	-21.78	-14.66	-18.85
Other Financing Activities	-	-	-	-	-	1
Financing Cash Flow	69.74	-58.27	-72.5	-244.04	-57.06	42.86

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	46.15	-10.09	18.26	-2.52	39.39	3.4
Net Cash Flow	212.63	10.4	10.82	-99.36	23.53	-100.51

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	100.41	80.96	69.83	138.26	29.14	-142.52
Free Cash Flow Growth	4.77%	15.93%	-49.50%	374.49%	-	-
Free Cash Flow Margin	14.35%	12.03%	9.98%	22.91%	4.17%	-24.13%
Free Cash Flow Per Share	2.36	1.91	1.65	3.27	0.58	-3.37
Levered Free Cash Flow	101.12	79.94	61.79	135.55	0.26	-128.1
Unlevered Free Cash Flow	109.83	88.89	69.76	147.09	12.78	-117.52

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	13.98	13.98	12.75	12.64	12.96	10.86
Cash Income Tax Paid	5.37	5.37	22.7	8.98	7.83	7.58
Change in Working Capital	15.3	-6.63	0.23	60.05	-21.8	-94.8

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 25, 2026

Data Sources Report a data error