Excelliance MOS 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	232.84	301.79	260.84	569.74	627.91
Depreciation & Amortization	35.28	27.78	23.67	19.95	20.79
Loss (Gain) From Sale of Assets	-0.29	-	-	-	-
Loss (Gain) From Sale of Investments	-11.81	-4.46	-24.96	36.16	-8.04
Stock-Based Compensation	8.55	5.7	-	-	1.66
Other Operating Activities	1.32	-233.03	-63.01	80.22	135.58
Change in Accounts Receivable	66.01	-18.22	-27.49	200.1	-90.15
Change in Inventory	70.22	304.64	242.59	-457.36	-77.86
Change in Accounts Payable	-18.61	-31.42	4.26	-119.36	31.21
Change in Other Net Operating Assets	-28.44	46.24	-53.19	101.65	55.17
Operating Cash Flow	355.07	399.02	362.71	431.11	696.26
Operating Cash Flow Growth	-11.01%	10.01%	-15.87%	-38.08%	66.53%
Capital Expenditures	-45.76	-27.34	-62.74	-18.31	-10.67
Sale of Property, Plant & Equipment	0.29	-	-	-	-
Sale (Purchase) of Intangibles	-6.92	-9	-3.1	-0.88	-2.2
Investment in Securities	-59.05	-125.5	-1,403	-14.2	-401.04
Other Investing Activities	-2.46	-4.52	0.97	1.97	16
Investing Cash Flow	-113.9	-166.36	-1,467	-31.42	-397.91
Long-Term Debt Repaid	-6.4	-7.56	-8.24	-9.97	-9.26
Net Debt Issued (Repaid)	-6.4	-7.56	-8.24	-9.97	-9.26
Issuance of Common Stock	-	-	1,492	7.92	19.19
Common Dividends Paid	-211.19	-209.15	-427.3	-415.35	-230.47
Financing Cash Flow	-217.59	-216.72	1,056	-417.39	-220.54
Foreign Exchange Rate Adjustments	0.21	0.37	-0.11	0.95	-0.15
Net Cash Flow	23.79	16.31	-48.57	-16.76	77.66
Free Cash Flow	309.32	371.67	299.96	412.79	685.59
Free Cash Flow Growth	-16.78%	23.91%	-27.33%	-39.79%	65.47%
Free Cash Flow Margin	20.85%	21.97%	17.31%	17.68%	24.87%
Free Cash Flow Per Share	6.04	7.26	5.87	11.35	19.00
Cash Interest Paid	0.17	0.16	0.19	0.18	0.22
Cash Income Tax Paid	85.88	223.15	112.55	60.46	19.32
Levered Free Cash Flow	-950.64	210.31	193.81	162.01	678.11
Unlevered Free Cash Flow	-950.53	210.41	193.93	162.12	678.24
Change in Working Capital	89.18	301.24	166.17	-274.97	-81.64

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.