CGS International 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	15.11	87.45	0.36	-30.99	-33.11
Depreciation & Amortization	2.22	2.26	2.29	2.31	2.53
Other Amortization	-	-	8.57	0.75	1.53
Loss (Gain) From Sale of Assets	-	0.03	-	-	0.98
Asset Writedown & Restructuring Costs	-	4.64	-	-	13
Loss (Gain) From Sale of Investments	-82.7	-137.38	-33.28	6.43	-2.6
Provision & Write-off of Bad Debts	15.55	16.07	-	-	-
Other Operating Activities	7.59	2.43	-1.16	-1.97	-0.08
Change in Accounts Receivable	0.48	2.37	-2.71	7.37	-1.41
Change in Inventory	-0.02	-	-	-	0.01
Change in Accounts Payable	-0.03	-0.08	-0.04	-0.24	-0.36
Change in Other Net Operating Assets	6.87	1.62	3.04	6.34	-32.29
Operating Cash Flow	-34.94	-20.58	-22.94	-10.01	-107.28
Capital Expenditures	-	-	-0.05	-0.23	-0.4
Sale of Property, Plant & Equipment	-	-	0.01	-	0.01
Sale (Purchase) of Intangibles	-	-	-	-	-1.91
Sale (Purchase) of Real Estate	-	-	-	-	92.94
Investment in Securities	168.45	-1.53	-7.77	-18.32	2
Other Investing Activities	6.22	4.12	0.72	3.43	2.27
Investing Cash Flow	174.67	2.6	-7.09	-15.12	94.92
Short-Term Debt Issued	-	12.2	-	15.14	-
Long-Term Debt Issued	-	-	10	20	-
Total Debt Issued	-	12.2	10	35.14	-
Short-Term Debt Repaid	-23.2	-	-14.14	-	-70
Long-Term Debt Repaid	-8.1	-7.82	-5.98	-10.84	-4.07
Total Debt Repaid	-31.3	-7.82	-20.12	-10.84	-74.07
Net Debt Issued (Repaid)	-31.3	4.38	-10.12	24.3	-74.07
Issuance of Common Stock	-	-	-	-	150
Other Financing Activities	-	-	-13.83	-27.21	-9.53
Financing Cash Flow	-31.3	4.38	-23.95	-2.9	66.41
Foreign Exchange Rate Adjustments	-	0.1	0	0.07	-
Net Cash Flow	108.44	-13.5	-53.98	-27.96	54.05
Free Cash Flow	-34.94	-20.58	-22.99	-10.24	-107.68
Free Cash Flow Margin	-4265.69%	-1505.49%	-187.49%	-86.20%	-461.45%
Free Cash Flow Per Share	-1.20	-0.71	-0.79	-0.35	-3.98
Cash Interest Paid	-	1.06	1.08	1.06	0.84
Cash Income Tax Paid	-	-	0	-	2.8
Levered Free Cash Flow	13.93	31.55	-82.36	-3.56	25.9
Unlevered Free Cash Flow	14.4	32.23	-81.64	-2.73	26.46
Change in Working Capital	7.31	3.91	0.29	13.47	-89.53

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