ACTi Corporation 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	13.25	17.84	75.92	36.8	-36.01
Depreciation & Amortization	20.63	20.35	20.25	21.45	22.89
Other Amortization	0.28	0.1	0.1	-	0.11
Loss (Gain) From Sale of Assets	0	0.08	0.02	0.15	0.17
Provision & Write-off of Bad Debts	0.08	4.81	0.58	-6.96	8.63
Other Operating Activities	24.59	-0.73	-0.24	-0.1	0.11
Change in Accounts Receivable	-5.48	2.56	-6.99	6.24	-5.98
Change in Inventory	-10.02	3.11	17.84	-1.5	28.38
Change in Accounts Payable	-0.17	-14.5	8.75	-9.07	7.11
Change in Unearned Revenue	11.53	3.49	-31.87	12.5	19.26
Change in Other Net Operating Assets	8.7	-0.23	-8.86	18.95	-2.06
Operating Cash Flow	63.41	36.88	75.5	78.46	42.61
Operating Cash Flow Growth	71.94%	-51.16%	-3.77%	84.13%	-
Capital Expenditures	-2.4	-2.16	-0.9	-0.25	-1.37
Sale of Property, Plant & Equipment	-	-	0.34	-	-
Sale (Purchase) of Intangibles	-0.28	-	-0.31	-	-0.06
Investment in Securities	-	-	-	4.9	-
Other Investing Activities	0.17	1.09	-0.16	-1.7	-4.23
Investing Cash Flow	-2.51	-1.07	-1.03	2.95	-5.66
Long-Term Debt Issued	-	-	-	30	12.5
Total Debt Issued	-	-	-	30	12.5
Short-Term Debt Repaid	-	-	-	-24.5	-15.5
Long-Term Debt Repaid	-19.4	-18.69	-56.06	-43.42	-31.26
Total Debt Repaid	-19.4	-18.69	-56.06	-67.92	-46.76
Net Debt Issued (Repaid)	-19.4	-18.69	-56.06	-37.92	-34.26
Common Dividends Paid	-10.63	-	-	-	-
Financing Cash Flow	-30.03	-18.69	-56.06	-37.92	-34.26
Foreign Exchange Rate Adjustments	-0.87	1.09	0.09	1.91	-0.12
Net Cash Flow	29.99	18.21	18.51	45.4	2.57
Free Cash Flow	61	34.72	74.6	78.21	41.24
Free Cash Flow Growth	75.71%	-53.46%	-4.61%	89.63%	-
Free Cash Flow Margin	12.49%	8.57%	15.28%	16.74%	9.43%
Free Cash Flow Per Share	2.30	1.30	2.81	2.94	1.55
Cash Interest Paid	-	1.12	1.59	2.14	1.47
Cash Income Tax Paid	-	0.16	0.15	0.09	-0
Levered Free Cash Flow	69.49	15.3	37.57	60.95	45.31
Unlevered Free Cash Flow	70.08	16	38.55	62.28	46.3
Change in Working Capital	4.57	-5.57	-21.12	27.12	46.71

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