Taiwan Speciality Chemicals Corporation (TPEX:4772)

TPEX:4772 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	883.74	620.07	385.59	139.2	207.97	194.45
Depreciation & Amortization	144.21	73.85	91.56	119.1	143.98	132.61
Other Amortization	0.33	0.33	0.29	0.27	0.11	0.1
Loss (Gain) From Sale of Assets	-145.24	-143.79	0.24	0.07	2.74	-0.27
Asset Writedown & Restructuring Costs	1.54	1.54	5	-0.02	-9.86	-
Loss (Gain) From Sale of Investments	2.6	-1.4	-	-	-	-
Stock-Based Compensation	-	-	1.98	-	-	-
Other Operating Activities	258.25	43.76	-0.33	-0.42	-20.56	-5.05
Change in Accounts Receivable	-115.73	-26.92	-16.14	-48.9	-0.6	22.1
Change in Inventory	-42.8	-39.57	-16.03	27.71	-31.16	-15.15
Change in Accounts Payable	49.33	-18.65	53.11	7.78	2.87	6.28
Change in Other Net Operating Assets	-2.51	10.48	23.62	-10.14	5.54	9.49
Operating Cash Flow	1,034	519.71	528.89	234.64	301.04	344.56
Operating Cash Flow Growth	50.66%	-1.73%	125.40%	-22.06%	-12.63%	37.53%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-959.36	-90.37	-45.55	-100.89	-94.74	-42.22
Sale of Property, Plant & Equipment	3.55	0.76	0.07	0.97	1.1	0.48
Sale (Purchase) of Intangibles	-3.22	-0.51	-0.15	-0.33	-	-0.09
Investment in Securities	-1,996	-1,996	-1,000	-	-	-
Other Investing Activities	-0.08	-	-0.25	0.03	-0.24	-0.53
Investing Cash Flow	-877.75	-2,086	-1,046	-100.22	-93.88	-42.36

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	2,015	-	-	-	-
Long-Term Debt Repaid	-	-	-0.11	-0.19	-60.39	-270.42
Lease Payments	-10.04	-	-0.11	-0.19	-0.39	-0.42
Net Debt Issued (Repaid)	215	2,015	-0.11	-0.19	-60.39	-270.42
Issuance of Common Stock	-	-	1,226	-	-	-
Common Dividends Paid	-443.05	-295.36	-138.24	-94	-89.85	-
Other Financing Activities	-35.16	-0.05	-0.09	-0.06	-0.09	0.26
Financing Cash Flow	-263.21	1,719	1,088	-94.25	-150.34	-270.17

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Cash Flow	-81.75	152.57	570.82	40.17	56.82	32.03

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	74.37	429.34	483.34	133.76	206.29	302.33
Free Cash Flow Growth	-87.24%	-11.17%	261.36%	-35.16%	-31.77%	26.59%
Free Cash Flow Margin	2.77%	40.90%	55.30%	24.16%	38.76%	58.63%
Free Cash Flow Per Share	0.50	2.86	3.43	0.96	1.49	2.18
Levered Free Cash Flow	-48.9	251.95	306.51	56.73	170.65	239.18
Unlevered Free Cash Flow	-16.17	265.01	306.51	56.73	170.73	240.65
Free Cash Flow After Leases	64.33	429.34	483.23	133.56	205.9	301.91

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	13.72	13.72	0	-	0.13	2.37
Cash Income Tax Paid	2.48	2.48	-	-	-	-
Change in Working Capital	-111.71	-74.65	44.56	-23.55	-23.34	22.72

Data Source: S&P Global Market Intelligence Last updated: Nov 3, 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:

Nov 5, 2026

Data Sources Report a data error