Sheng Yi Development Co.,Ltd (TPEX:5455)

TPEX:5455 Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	382.05	166.18	59.73	-6.1	-13.75
Depreciation & Amortization	0.75	0.68	0.69	0.71	0.71
Other Operating Activities	-12.91	-59.96	-20.98	-4.99	0.11
Change in Accounts Receivable	279.51	-279.51	4.29	-4.29	0.11
Change in Inventory	888.4	-1,361	-1,111	-1,507	-226.24
Change in Accounts Payable	36.55	352.21	0.77	49.73	22.76
Change in Unearned Revenue	-463.81	555.86	251.09	463.03	60.38
Change in Other Net Operating Assets	-1,216	1,355	-305.81	-0.19	-43.66
Operating Cash Flow	-105.78	729.15	-1,121	-1,009	-199.57
Capital Expenditures	-	-	-	-0.1	-
Other Investing Activities	-4.18	-6.74	4.73	-0.89	10
Investing Cash Flow	-14.16	-6.74	4.73	-0.99	10
Short-Term Debt Issued	258.48	-	1,113	776.19	-
Total Debt Issued	258.48	-	1,113	776.19	-
Short-Term Debt Repaid	-	-486.48	-	-	-
Long-Term Debt Repaid	-0.39	-0.38	-0.37	-0.4	-0.39
Total Debt Repaid	-0.39	-486.86	-0.37	-0.4	-0.39
Net Debt Issued (Repaid)	258.1	-486.86	1,113	775.79	-0.39
Other Financing Activities	-	-	-0.09	0.09	-
Financing Cash Flow	258.1	-486.86	1,113	775.88	-0.39
Net Cash Flow	138.15	235.56	-4.01	-233.71	-189.96
Free Cash Flow	-105.78	729.15	-1,121	-1,009	-199.57
Free Cash Flow Margin	-2.92%	45.11%	-187.03%	-1602.86%	-10089.38%
Free Cash Flow Per Share	-1.61	11.13	-17.12	-15.40	-3.05
Cash Interest Paid	70.56	78.01	24.86	7.97	0.03
Cash Income Tax Paid	0.24	0.04	0.01	-	-
Levered Free Cash Flow	-223.81	658.88	-1,143	-1,011	-187.85
Unlevered Free Cash Flow	-214.98	670.18	-1,141	-1,010	-187.83
Change in Net Working Capital	488.53	-555.55	1,177	1,004	176.53

Updated Mar 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.