Spectrum Electrics Corporation (TPEX:5381)
Taiwan · Delayed Price · Currency is TWD 21.40
-0.30 (-1.38%)
Jul 30, 2026, 11:09 AM CST
Spectrum Electrics Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 | 137.45 | 173.72 | 199.8 | 9.93 | 17.33 | 12.9 |
Depreciation & Amortization | 61.28 | 60.73 | 62.52 | 55.06 | 19.34 | 22.16 |
Other Amortization | - | - | - | - | - | 0.24 |
Loss (Gain) From Sale of Assets | - | 0.03 | -0.05 | 1.08 | - | -0.36 |
Asset Writedown & Restructuring Costs | - | - | 12.5 | - | - | - |
Loss (Gain) From Sale of Investments | 2.52 | 0.79 | 0.46 | 0.71 | 0.02 | - |
Loss (Gain) on Equity Investments | 31.63 | 37.5 | - | - | - | - |
Stock-Based Compensation | 25.12 | 28.52 | 64.72 | - | - | - |
Provision & Write-off of Bad Debts | - | - | - | 0.04 | - | - |
Other Operating Activities | 35.52 | 33.64 | 20.64 | -0.07 | -11.42 | 0.15 |
Change in Accounts Receivable | -211.24 | -17.02 | -167.53 | 96.99 | 19.44 | -17.87 |
Change in Inventory | 42.26 | 141.16 | 202.96 | -207.62 | 9.24 | -14.18 |
Change in Accounts Payable | -84.15 | 11.72 | -48.91 | 47.51 | -3.59 | 1.58 |
Change in Unearned Revenue | 3.32 | 0.58 | 0.04 | -1.71 | 0.05 | -0.08 |
Change in Other Net Operating Assets | -35.81 | -48.09 | 69.29 | -23.76 | 17.46 | -9.11 |
Operating Cash Flow | 7.89 | 423.27 | 416.43 | -21.83 | 67.85 | -4.57 |
Operating Cash Flow Growth | -98.99% | 1.64% | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Capital Expenditures | -1,211 | -1,228 | -36.2 | -10.68 | -2.36 | -5.06 |
Sale of Property, Plant & Equipment | -0 | 0.01 | 0.43 | 0.88 | - | 0.81 |
Cash Acquisitions | - | - | - | -708.26 | - | -88.16 |
Divestitures | -1.8 | - | - | - | - | 109.35 |
Sale (Purchase) of Intangibles | - | - | - | - | - | -0.11 |
Investment in Securities | -500.35 | -480.78 | -12 | 39.5 | -235.89 | -13.52 |
Other Investing Activities | -143.8 | -111.02 | -388.42 | -45.14 | 109.41 | -0.41 |
Investing Cash Flow | -1,857 | -1,820 | -436.19 | -723.69 | -128.84 | 2.91 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Short-Term Debt Issued | - | 2,126 | 1,583 | 103.77 | - | - |
Long-Term Debt Issued | - | 1,073 | 399.15 | 447 | - | - |
Total Debt Issued | 3,296 | 3,199 | 1,982 | 550.77 | - | - |
Short-Term Debt Repaid | - | -1,637 | -1,964 | - | - | - |
Long-Term Debt Repaid | - | -109.79 | -545.11 | -96.55 | -14.21 | -13.84 |
Total Debt Repaid | -1,937 | -1,746 | -2,509 | -96.55 | -14.21 | -13.84 |
Net Debt Issued (Repaid) | 1,359 | 1,453 | -526.82 | 454.23 | -14.21 | -13.84 |
Issuance of Common Stock | - | - | 720 | 195 | - | - |
Other Financing Activities | -59.1 | -48.9 | -36.29 | 44.73 | - | 0.68 |
Financing Cash Flow | 1,300 | 1,404 | 156.9 | 693.95 | -14.21 | -13.17 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 Cash Flow | -548.61 | 7.2 | 137.14 | -51.57 | -75.2 | -14.83 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Free Cash Flow | -1,203 | -804.9 | 380.23 | -32.51 | 65.49 | -9.63 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -60.68% | -36.63% | 16.29% | -2.73% | 20.26% | -2.49% |
Free Cash Flow Per Share | -6.07 | -3.89 | 2.07 | -0.19 | 0.43 | -0.06 |
Levered Free Cash Flow | -1,400 | -966.05 | -163.68 | -24.78 | 50.43 | -10.62 |
Unlevered Free Cash Flow | -1,372 | -943.32 | -140.88 | -8.72 | 51.29 | -10.25 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | 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 |
Cash Interest Paid | 42.74 | 34.03 | 35.98 | 22.66 | 0.58 | 0 |
Cash Income Tax Paid | 83.92 | 83.92 | 34.81 | 1.45 | -0.02 | -0.08 |
Change in Working Capital | -285.62 | 88.35 | 55.85 | -88.59 | 42.59 | -39.66 |