APAC Opto Electronics Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	189.88	220.35	205.42	260.91	145.22	121.38
Depreciation & Amortization	24.26	22.98	21.45	22.27	24.06	25.41
Other Amortization	1.58	1.73	1.54	1.36	1.28	0.95
Loss (Gain) From Sale of Assets	-	-	-	-	-0.17	-
Other Operating Activities	-0.09	-20.17	-13.26	23.6	0.48	3.18
Change in Accounts Receivable	-23.83	25.34	-115.68	11.32	-28.98	7.82
Change in Inventory	2.92	66.24	29.74	0.16	-44.25	-37.67
Change in Accounts Payable	-3.25	-17.1	18.06	-41.56	56.49	-26.69
Change in Other Net Operating Assets	1.65	17.66	4.17	11.41	9.71	6.25
Operating Cash Flow	193.11	317.03	151.43	289.47	163.83	100.63
Operating Cash Flow Growth	-42.68%	109.35%	-47.69%	76.68%	62.81%	-57.95%
Capital Expenditures	-27.56	-30.58	-18.98	-6.26	-16.65	-10.31
Sale of Property, Plant & Equipment	-	-	-	-	0.17	-
Sale (Purchase) of Intangibles	-2.15	-1.75	-0.79	-0.9	-1.89	-2.5
Investment in Securities	-85.25	-31.28	-195.87	-410.98	-343.58	-
Other Investing Activities	-5.03	-4.29	-5.65	-1.6	-0.64	-1.58
Investing Cash Flow	-119.99	-67.89	-221.28	-419.74	-362.59	-14.39
Long-Term Debt Repaid	-	-0.25	-0.24	-0.23	-0.2	-0.18
Net Debt Issued (Repaid)	-0.25	-0.25	-0.24	-0.23	-0.2	-0.18
Common Dividends Paid	-136.88	-187.72	-234.65	-140.79	-86.04	-86.04
Other Financing Activities	0.8	0.8	-0.02	-0.03	-0.02	-0.01
Financing Cash Flow	-136.33	-187.17	-234.91	-141.05	-86.26	-86.23
Net Cash Flow	-63.21	61.96	-304.76	-271.32	-285.02	0
Free Cash Flow	165.55	286.45	132.46	283.21	147.19	90.32
Free Cash Flow Growth	-46.43%	116.25%	-53.23%	92.41%	62.97%	-60.29%
Free Cash Flow Margin	18.27%	30.60%	14.07%	32.01%	18.90%	12.19%
Free Cash Flow Per Share	2.11	3.65	1.68	3.57	1.87	1.15
Cash Interest Paid	0.01	0.01	0.02	0.03	0.02	0.01
Cash Income Tax Paid	32.04	58.39	47.77	24.6	21.4	16.47
Levered Free Cash Flow	99.12	183.14	63.98	158.01	113.62	70.22
Unlevered Free Cash Flow	99.12	183.15	63.99	158.03	113.63	70.23
Change in Working Capital	-22.52	92.14	-63.71	-18.68	-7.03	-50.28

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.