TPEX:5324 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	-12.32	157.38	-119.31	-208.09	-102.57
Depreciation & Amortization	164.06	166.94	169.14	181.78	200.15
Loss (Gain) From Sale of Assets	0.06	0.04	-0.16	0.53	0.66
Loss (Gain) From Sale of Investments	-	-	-	-12.45	-
Loss (Gain) on Equity Investments	4.04	4.87	4.35	11.61	-49.2
Stock-Based Compensation	-	-	-	-	0.44
Provision & Write-off of Bad Debts	0.09	-	-	-	-
Other Operating Activities	-57.13	-61.89	8.92	-42.86	-9.23
Change in Accounts Receivable	4.57	2.54	-3.69	-8	3.18
Change in Inventory	-822.48	-158.58	-1,549	-1,198	-1,810
Change in Accounts Payable	-64.94	130.39	-94.97	262.7	132.33
Change in Unearned Revenue	322.78	113.66	131.25	129.06	190.31
Change in Other Net Operating Assets	-53.16	-23.21	51	131.42	-331.9
Operating Cash Flow	-514.44	332.15	-1,403	-752.15	-1,776
Capital Expenditures	-9.11	-13.6	-17.32	-6.19	-7.98
Sale of Property, Plant & Equipment	0	-	0.45	0.01	0.04
Divestitures	-	-	-	-	-3.32
Sale (Purchase) of Intangibles	-0.36	-0.29	-0.78	-0.56	-0.59
Investment in Securities	98.29	28.92	176.91	-267.83	-244.16
Other Investing Activities	0.51	-0.51	0.19	-	3.32
Investing Cash Flow	89.33	14.52	159.45	-274.56	-252.69
Short-Term Debt Issued	1,186	1,968	2,033	833	2,885
Long-Term Debt Issued	-	-	35	1,200	1,000
Total Debt Issued	1,186	1,968	2,068	2,033	3,885
Short-Term Debt Repaid	-717.25	-2,356	-684.02	-1,852	-1,338
Long-Term Debt Repaid	-116.09	-146.24	-129.1	-123.09	-123.3
Total Debt Repaid	-833.33	-2,502	-813.13	-1,975	-1,461
Net Debt Issued (Repaid)	352.67	-533.59	1,255	57.79	2,424
Issuance of Common Stock	-	-	-	-	852.86
Other Financing Activities	-1.34	1.19	0.11	-0	-199.57
Financing Cash Flow	351.33	-532.41	1,255	57.79	3,077
Net Cash Flow	-73.78	-185.73	11.79	-968.92	1,049
Free Cash Flow	-523.55	318.55	-1,420	-758.34	-1,784
Free Cash Flow Margin	-45.19%	12.29%	-233.08%	-167.70%	-242.24%
Free Cash Flow Per Share	-2.12	1.41	-6.27	-3.35	-11.09
Cash Interest Paid	140.93	141.56	89.12	86.06	56.23
Cash Income Tax Paid	1.72	2.59	4.85	2.54	4.44
Levered Free Cash Flow	416.3	325.28	-1,364	-747.58	-1,888
Unlevered Free Cash Flow	458.99	373.07	-1,314	-698.9	-1,855
Change in Working Capital	-613.23	64.8	-1,466	-682.67	-1,816

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