Kaofu 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	96.31	115.83	131.46	248.15	459.11
Depreciation & Amortization	11.95	9.93	9	10.13	7.05
Other Amortization	0.96	0.89	0.73	-	-
Loss (Gain) From Sale of Assets	-	0.27	-	-	1.84
Loss (Gain) From Sale of Investments	2.72	14.84	-5.22	9.59	7.56
Provision & Write-off of Bad Debts	-4.55	4.44	1.88	-1.22	-
Other Operating Activities	-3.78	-17.58	-44.4	12.54	-27.74
Change in Accounts Receivable	3.51	-12.74	105.9	127.4	-87.05
Change in Inventory	177.14	-97.82	-3.93	-102.42	-17.66
Change in Accounts Payable	-82.05	19.39	-20.83	-16.22	-4.45
Change in Unearned Revenue	-4.37	18.75	-	-	-
Change in Other Net Operating Assets	6.64	-6.33	-4.3	-32.16	-47.35
Operating Cash Flow	204.48	49.88	170.3	255.79	291.32
Operating Cash Flow Growth	309.92%	-70.71%	-33.42%	-12.20%	-49.55%
Capital Expenditures	-41.44	-30.13	-41.52	-19.84	-17.06
Divestitures	-	-	-	-	-0.01
Sale (Purchase) of Intangibles	-	-0.84	-1.51	-0.57	-
Investment in Securities	-15.92	153.53	-153.53	-	539.01
Other Investing Activities	-	-1.09	-0.02	-0.01	0.85
Investing Cash Flow	-57.35	121.47	-196.58	-20.42	522.78
Short-Term Debt Issued	42.66	8.42	27.52	64.43	148.66
Total Debt Issued	42.66	8.42	27.52	64.43	148.66
Short-Term Debt Repaid	-8.42	-27.52	-64.43	-148.66	-209.08
Total Debt Repaid	-8.42	-27.52	-64.43	-148.66	-209.08
Net Debt Issued (Repaid)	34.25	-19.1	-36.91	-84.23	-60.43
Issuance of Common Stock	-	-	-	132	-
Common Dividends Paid	-72.71	-198.3	-180.27	-351.03	-349.55
Other Financing Activities	0.61	-	-	-	-
Financing Cash Flow	-37.86	-217.4	-217.18	-303.25	-409.98
Net Cash Flow	109.27	-46.05	-243.47	-67.88	404.12
Free Cash Flow	163.04	19.75	128.77	235.95	274.25
Free Cash Flow Growth	725.60%	-84.66%	-45.42%	-13.96%	-52.29%
Free Cash Flow Margin	6.25%	0.70%	4.30%	6.11%	6.64%
Free Cash Flow Per Share	2.24	0.27	1.77	3.27	3.85
Cash Interest Paid	2.06	4.26	3.53	3.04	1.12
Cash Income Tax Paid	29.97	50.85	75.03	68.69	141.75
Levered Free Cash Flow	148.98	-42.85	89.38	156.81	344.58
Unlevered Free Cash Flow	150.27	-40.19	91.58	158.7	345.28
Change in Working Capital	100.86	-78.74	76.85	-23.4	-156.5

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