Pan Asia Chemical Co. (TPEX:4707)

Pan Asia Chemical Co. 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	520.75	360.27	381.79	347.28	402.1	342.98
Depreciation & Amortization	64.17	64.75	65.55	67.97	68.18	74.03
Other Amortization	-	-	-	-	0.07	0.07
Loss (Gain) From Sale of Assets	-0.48	-0.84	-1.05	-1.05	-0.7	0.36
Loss (Gain) From Sale of Investments	-32.8	-7.09	-7.53	-6.24	10.09	-14.45
Loss (Gain) on Equity Investments	-575	-514.68	-460.56	-375.76	-297.36	-267.04
Provision & Write-off of Bad Debts	-0.1	-1.77	-4.53	4.64	1.92	-0.24
Other Operating Activities	138.12	108.65	121.04	56.01	77.74	59.06
Change in Accounts Receivable	1.67	21.16	15.06	5.72	34.45	20.79
Change in Inventory	21.66	105.22	-22.76	17.49	-10.53	-101.76
Change in Accounts Payable	36.98	-53.3	-45.03	-75.71	124.53	49.58
Change in Other Net Operating Assets	-13.39	4	-1.2	-3.43	-4.31	-4.75
Operating Cash Flow	161.56	86.36	40.79	36.91	406.18	158.64
Operating Cash Flow Growth	91.94%	111.74%	10.49%	-90.91%	156.04%	39.95%

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	-9.54	-13.18	-2.07	-11.01	-7.97	-11.78
Sale of Property, Plant & Equipment	2.96	4.44	4.44	4.44	2.96	-
Sale (Purchase) of Intangibles	-	-	-0.53	-	-	-0.2
Investment in Securities	131.09	103.67	-188.75	286.16	-79.24	-94.29
Other Investing Activities	-1	-1	11.14	-15.51	25.47	0.35
Investing Cash Flow	123.5	93.92	-175.77	264.07	-58.78	-105.92

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	-	100.03	50.29	45	475	80
Long-Term Debt Issued	-	-	760	-	230	50
Total Debt Issued	155.1	100.03	810.29	45	705	130
Short-Term Debt Repaid	-	-80	-130	-99.78	-50.82	-
Long-Term Debt Repaid	-	-145.15	-381.55	-258.67	-925.88	-253.71
Lease Payments	-4.2	-5.15	-4.55	-2.67	-2.88	-5.71
Total Debt Repaid	-284.5	-225.15	-511.55	-358.45	-976.71	-253.71
Net Debt Issued (Repaid)	-129.4	-125.12	298.74	-313.45	-271.71	-123.71
Common Dividends Paid	-100.93	-100.93	-94.77	-52.89	-49.2	-45.35
Financing Cash Flow	-230.32	-226.05	203.97	-366.34	-320.91	-169.06

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
Net Cash Flow	54.74	-45.77	68.98	-65.36	26.49	-116.34

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	152.02	73.17	38.71	25.9	398.21	146.86
Free Cash Flow Growth	101.17%	89.01%	49.48%	-93.50%	171.15%	32.97%
Free Cash Flow Margin	11.78%	5.45%	2.69%	1.96%	21.77%	8.50%
Free Cash Flow Per Share	0.37	0.18	0.09	0.06	0.96	0.35
Levered Free Cash Flow	25.63	11.72	-54.12	-64.84	269.21	56.33
Unlevered Free Cash Flow	55.45	42.63	-25.16	-36.44	291.32	76.22
Free Cash Flow After Leases	147.82	68.02	34.16	23.23	395.32	141.15

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	47.83	49	46.25	45.4	35.21	31.82
Cash Income Tax Paid	-	1.59	1.43	28.2	9.81	1.59
Change in Working Capital	46.92	77.08	-53.93	-55.93	144.14	-36.13

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:

Sep 4, 2026

Data Sources Report a data error