Yong Shun Chemical 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	9.31	5.81	18.38	-19.19	77.38
Depreciation & Amortization	23.22	23.09	21.59	22.56	22.5
Other Amortization	-	0.22	-	-	-
Loss (Gain) From Sale of Assets	1.75	-0.19	-0.04	-0.18	-0.57
Asset Writedown & Restructuring Costs	0.58	-	-	-	-
Loss (Gain) From Sale of Investments	-0.45	-1.52	0.94	0.16	-
Provision & Write-off of Bad Debts	0.89	-0.88	1.41	-4.06	0.9
Other Operating Activities	1.25	16.99	-11.24	-4.29	20.25
Change in Accounts Receivable	-5.52	-1.77	6.38	102.23	-40.01
Change in Inventory	40.86	-10.65	46.85	35.1	-89.05
Change in Accounts Payable	13.64	1.76	-1.9	-17.62	-10.41
Change in Unearned Revenue	8.57	1.28	-8.35	4.77	1.53
Change in Other Net Operating Assets	-7.12	4.73	-2.39	-1.84	-4.8
Operating Cash Flow	86.97	38.86	71.64	117.63	-22.29
Operating Cash Flow Growth	123.81%	-45.76%	-39.10%	-	-
Capital Expenditures	-8.94	-21.6	-33.94	-11.87	-13.34
Sale of Property, Plant & Equipment	-	0.22	0.04	0.2	0.57
Sale (Purchase) of Intangibles	-0.12	-	-1.33	-	-
Investment in Securities	-0.12	-	-	-	-
Other Investing Activities	-0.03	-3.24	-0.41	-	-
Investing Cash Flow	-9.21	-24.62	-35.63	-11.68	-12.77
Short-Term Debt Issued	-	21.21	28.42	-	29.91
Total Debt Issued	-	21.21	28.42	-	29.91
Short-Term Debt Repaid	-8.43	-	-	-53.2	-13.05
Long-Term Debt Repaid	-7.33	-7.33	-7.33	-7.33	-6.78
Total Debt Repaid	-15.76	-7.33	-7.33	-60.53	-19.82
Net Debt Issued (Repaid)	-15.76	13.88	21.09	-60.53	10.09
Common Dividends Paid	-30.53	-30.53	-30.53	-61.06	-48.84
Other Financing Activities	0	-	-	-	-
Financing Cash Flow	-46.28	-16.65	-9.44	-121.59	-38.75
Net Cash Flow	31.47	-2.41	26.56	-15.63	-73.81
Free Cash Flow	78.03	17.26	37.7	105.76	-35.63
Free Cash Flow Growth	352.21%	-54.22%	-64.36%	-	-
Free Cash Flow Margin	10.70%	2.26%	4.90%	9.32%	-3.10%
Free Cash Flow Per Share	1.26	0.28	0.62	1.73	-0.58
Cash Interest Paid	1.21	1.18	0.98	0.72	0.6
Cash Income Tax Paid	4.64	-7.91	0.93	22.39	-2.2
Levered Free Cash Flow	67.98	15.03	24.95	115.91	-57.43
Unlevered Free Cash Flow	68.89	16	25.86	116.57	-57
Change in Working Capital	50.42	-4.66	40.6	122.63	-142.75

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