TPEX:5227 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	11.85	-235.27	-519.36	-398.1	-558.69
Depreciation & Amortization	69.6	60.99	65.44	81.36	78.71
Loss (Gain) From Sale of Assets	-478.27	-0.04	-	-	0.9
Asset Writedown & Restructuring Costs	34.34	-	-	-	-
Loss (Gain) From Sale of Investments	-3	-3.21	-	0.13	1.53
Stock-Based Compensation	-	-	-	19.49	-
Provision & Write-off of Bad Debts	60.87	-	-	-	279.84
Other Operating Activities	14.51	0.02	0.16	-0.07	-45.87
Change in Accounts Receivable	11.59	-16.36	-5.48	-31.45	-26.48
Change in Inventory	26.36	-14.41	90.27	-175.25	-29.59
Change in Accounts Payable	-20	-23.65	23.25	23.21	16.5
Change in Unearned Revenue	-29.58	11.82	-7.08	5.81	26.82
Change in Other Net Operating Assets	-20.83	-0.51	3.76	138.22	20.87
Operating Cash Flow	-322.56	-248.91	-349.04	-336.78	-236.98
Capital Expenditures	-79.13	-77.17	-53.34	-83.17	-26.33
Sale of Property, Plant & Equipment	790.75	0.07	-	-	0.01
Divestitures	-	-	-	-	0.03
Sale (Purchase) of Intangibles	-0.11	-1.49	-2.76	-1.07	-0.08
Investment in Securities	-46.9	-	-	-13.32	-43.13
Other Investing Activities	-29.16	-1.1	26.5	-10.75	-12.26
Investing Cash Flow	635.45	-79.69	-29.59	-108.3	-81.76
Short-Term Debt Issued	385	200	406.36	124.57	817.56
Long-Term Debt Issued	115	20	-	-	105
Total Debt Issued	500	220	406.36	124.57	922.56
Short-Term Debt Repaid	-585	-220	-311.96	-150	-683.11
Long-Term Debt Repaid	-127.7	-3.04	-130.27	-105.19	-20.92
Total Debt Repaid	-712.7	-223.04	-442.22	-255.19	-704.04
Net Debt Issued (Repaid)	-212.7	-3.04	-35.87	-130.62	218.52
Issuance of Common Stock	-	-	559	595.56	-
Financing Cash Flow	-212.7	-3.04	523.14	464.94	218.52
Foreign Exchange Rate Adjustments	-0.04	-0.07	3.4	-1.56	-0.48
Net Cash Flow	100.14	-331.72	147.91	18.29	-100.7
Free Cash Flow	-401.7	-326.08	-402.38	-419.95	-263.31
Free Cash Flow Margin	-100.26%	-55.15%	-49.66%	-59.36%	-84.16%
Free Cash Flow Per Share	-5.76	-4.79	-6.62	-7.72	-5.36
Cash Interest Paid	9.22	6.56	21.81	11.43	9.13
Cash Income Tax Paid	-	-	51.95	-	-
Levered Free Cash Flow	-232.95	-209.93	-150.93	-293.85	-199.94
Unlevered Free Cash Flow	-226.54	-205.82	-137.2	-286.75	-194.1
Change in Working Capital	-32.46	-71.4	104.72	-39.59	6.6

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