TPEX:5455 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	226.55	382.05	166.18	59.73	-6.1
Depreciation & Amortization	0.81	0.75	0.68	0.69	0.71
Other Operating Activities	-22.72	-12.91	-59.96	-20.98	-4.99
Change in Accounts Receivable	-	279.51	-279.51	4.29	-4.29
Change in Inventory	-222.92	888.4	-1,361	-1,111	-1,507
Change in Accounts Payable	-211.06	36.55	352.21	0.77	49.73
Change in Unearned Revenue	-207.66	-463.81	555.86	251.09	463.03
Change in Other Net Operating Assets	-55.93	-1,216	1,355	-305.81	-0.19
Operating Cash Flow	-492.95	-105.78	729.15	-1,121	-1,009
Capital Expenditures	-0.8	-	-	-	-0.1
Sale (Purchase) of Real Estate	-25.01	-9.99	-	-	-
Other Investing Activities	8.62	-4.18	-6.74	4.73	-0.89
Investing Cash Flow	-17.19	-14.16	-6.74	4.73	-0.99
Short-Term Debt Issued	42.31	258.48	-	1,113	776.19
Total Debt Issued	42.31	258.48	-	1,113	776.19
Short-Term Debt Repaid	-	-	-486.48	-	-
Long-Term Debt Repaid	-0.39	-0.39	-0.38	-0.37	-0.4
Total Debt Repaid	-0.39	-0.39	-486.86	-0.37	-0.4
Net Debt Issued (Repaid)	41.92	258.1	-486.86	1,113	775.79
Other Financing Activities	0.07	-	-	-0.09	0.09
Financing Cash Flow	41.99	258.1	-486.86	1,113	775.88
Net Cash Flow	-468.15	138.15	235.56	-4.01	-233.71
Free Cash Flow	-493.75	-105.78	729.15	-1,121	-1,009
Free Cash Flow Margin	-24.15%	-2.92%	45.11%	-187.03%	-1602.86%
Free Cash Flow Per Share	-7.54	-1.61	11.13	-17.12	-15.40
Cash Interest Paid	39.31	70.56	78.01	24.86	7.97
Cash Income Tax Paid	63.33	0.24	0.04	0.01	-
Levered Free Cash Flow	-520.55	-223.81	658.88	-1,143	-1,011
Unlevered Free Cash Flow	-517.42	-214.98	670.18	-1,141	-1,010
Change in Working Capital	-697.58	-475.68	622.25	-1,161	-998.23

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