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United Recommend International Co., Ltd. (TPEX:5321)
Taiwan flag Taiwan · Delayed Price · Currency is TWD
79.40
+3.00 (3.93%)
Sep 4, 2026, 1:30 PM CST

TPEX:5321 Cash Flow Statement

Millions TWD. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
-174.97-14.371.5982.28184.89108.59
Depreciation & Amortization
394.58376.31286.94144.55101.0686.18
Other Amortization
5.625.622.672.131.951.6
Loss (Gain) From Sale of Assets
28.961.18-1.789.3--0.1
Asset Writedown & Restructuring Costs
12.53---0.32-
Loss (Gain) From Sale of Investments
-6.790.791.6-0.125.2-0.21
Loss (Gain) on Equity Investments
-4.46-5.2-1.41-9.8-19.6-22.48
Stock-Based Compensation
0.591.1710.858.03--
Provision & Write-off of Bad Debts
0.85-0.631.965.042.611.09
Other Operating Activities
8.8344.3614.892.4783.6788.2
Change in Accounts Receivable
1.1381.25-64.689.938.112.37
Change in Inventory
26.5246.62-95.3365.96-79.93-26.6
Change in Accounts Payable
10.19-60.571.7-50.5245.9219.72
Change in Unearned Revenue
20.88-50.21-0.13-2.99-20.4217.48
Change in Other Net Operating Assets
-1.143.4411.7411.64-3.5330.93
Operating Cash Flow
323.32429.76170.63277.89310.22316.77
Operating Cash Flow Growth
30.03%151.87%-38.60%-10.42%-2.07%22.59%

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-121.69-236.45-486.83-174.54-289.28-222.87
Sale of Property, Plant & Equipment
1.30.8520.310.02-0.19
Cash Acquisitions
-4.45--0.4722.23--
Divestitures
-0.93-0.931.7437.13--
Sale (Purchase) of Intangibles
-0.58-0.24-3.46-2.18-1.43-3.98
Investment in Securities
-12.531.3583.40.48-1.27-13.9
Other Investing Activities
27.74-40.85-135.48-141.719.3229.35
Investing Cash Flow
-111.14-276.27-520.78-258.57-282.66-211.21

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
-149.61143.8725.62161.4237.1
Long-Term Debt Issued
-33.75412.0326.42.748.76
Total Debt Issued
43.61183.35555.952.02164.1285.86
Short-Term Debt Repaid
-----60.5-8
Long-Term Debt Repaid
--210.41-167.79-69.35-43.02-29.41
Total Debt Repaid
-506.05-210.41-167.79-69.35-103.52-37.41
Net Debt Issued (Repaid)
-462.44-27.05388.11-17.3360.648.46
Common Dividends Paid
---12.37-28.15-17.49-
Other Financing Activities
173.26-20.65-24.64-51.08-43.33-45.47
Financing Cash Flow
-289.18-47.71351.1-96.56-0.212.99

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
-0.140.08-0.060.85.77-1.46
Net Cash Flow
-77.14105.870.89-76.4433.12107.09

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
201.62193.31-316.21103.3520.9493.9
Free Cash Flow Growth
---393.49%-77.70%61.57%
Free Cash Flow Margin
8.00%6.80%-9.35%3.16%0.66%3.45%
Free Cash Flow Per Share
3.853.63-5.951.940.391.77
Levered Free Cash Flow
427.73171.59-332.380.85-85.9986.36
Unlevered Free Cash Flow
496.57239.02-278.7531.3-68.87100.87

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
101.78101.7881.1447.6227.1522.97
Cash Income Tax Paid
35.9535.9554.1944.834.0630.11
Change in Working Capital
57.5820.52-146.734.01-49.8753.9