Asia Electronic Material 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	-42.34	19.08	36.32	34.42	173.09
Depreciation & Amortization	64.61	67.25	63.27	64.07	54.02
Other Amortization	-	1.55	1.53	1.54	0.1
Loss (Gain) From Sale of Assets	1.25	0.51	0.32	0.34	2.25
Loss (Gain) From Sale of Investments	-	-	-	-	0.02
Provision & Write-off of Bad Debts	51.76	12.89	0.6	-2.98	-5.51
Other Operating Activities	-11.37	-16.23	-4.75	-4.45	34.24
Change in Accounts Receivable	-8.38	47.28	-93.5	180.91	28.79
Change in Inventory	-39.19	43.12	36.96	-4.52	1.59
Change in Accounts Payable	82.5	-27.81	-4	-16.65	-41.63
Change in Unearned Revenue	-0.04	0.04	-0.01	-	-0.34
Change in Other Net Operating Assets	-22.37	-98.2	-6.36	29.48	7.28
Operating Cash Flow	76.42	49.47	30.38	282.16	253.9
Operating Cash Flow Growth	54.49%	62.82%	-89.23%	11.13%	4.37%
Capital Expenditures	-102.99	-50.87	-56.61	-142.87	-121.59
Sale of Property, Plant & Equipment	0.15	-	1.09	0.08	-
Investment in Securities	-18.68	-3.57	13.07	-14.72	-
Other Investing Activities	-0.37	-0.04	0.01	2.25	7.34
Investing Cash Flow	-121.89	-54.47	-42.44	-155.26	-114.25
Short-Term Debt Issued	-	177.07	-	27.93	149.9
Long-Term Debt Issued	150	-	100	-	100
Total Debt Issued	150	177.07	100	27.93	249.9
Short-Term Debt Repaid	-2.25	-	-215.26	-	-
Long-Term Debt Repaid	-103.75	-3.81	-103.9	-3.94	-124.03
Total Debt Repaid	-105.99	-3.81	-319.16	-3.94	-124.03
Net Debt Issued (Repaid)	44.01	173.26	-219.16	23.99	125.87
Common Dividends Paid	-49.1	-49.1	-47.14	-137.48	-122.75
Financing Cash Flow	-5.09	124.16	-266.3	-113.49	3.12
Foreign Exchange Rate Adjustments	-16.18	34.48	-8.69	18.62	-5.08
Net Cash Flow	-66.73	153.63	-287.05	32.03	137.69
Free Cash Flow	-26.57	-1.4	-26.23	139.29	132.31
Free Cash Flow Growth	-	-	-	5.27%	27.44%
Free Cash Flow Margin	-1.88%	-0.09%	-1.69%	8.45%	6.76%
Free Cash Flow Per Share	-0.27	-0.01	-0.27	1.41	1.33
Cash Interest Paid	26.39	-	-	18.31	12.39
Cash Income Tax Paid	2.94	22.9	13.28	21.51	56.55
Levered Free Cash Flow	8.71	-9.1	-26.67	133.34	76.81
Unlevered Free Cash Flow	27.47	6.97	-8.49	144.59	84.54
Change in Working Capital	12.51	-35.59	-66.91	189.23	-4.3

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