Loyalty Founder Enterprise Co.,Ltd. (TPEX:5465)
Taiwan · Delayed Price · Currency is TWD 24.25
+0.20 (0.83%)
Aug 19, 2026, 1:30 PM CST
TPEX:5465 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 | Jun '26 Jun 30, 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 | 235.95 | 190.14 | 269.03 | 289.39 | 299 | 203.1 |
Depreciation & Amortization | 110.44 | 113.82 | 125.32 | 160.87 | 201.27 | 303.22 |
Loss (Gain) From Sale of Assets | 0.35 | 0.21 | -0.24 | -1.34 | -5.39 | 0.3 |
Asset Writedown & Restructuring Costs | -5.36 | - | - | - | - | - |
Loss (Gain) From Sale of Investments | 0.84 | -4.47 | 4.96 | 5.37 | -2.68 | 12.96 |
Loss (Gain) on Equity Investments | 3.37 | 75.65 | 48.56 | 1.08 | 1.39 | 27.22 |
Provision & Write-off of Bad Debts | -0.25 | -0.35 | -0.27 | -0.01 | -1.39 | -1.45 |
Other Operating Activities | 79.02 | 144.4 | 79.94 | 50.17 | 58.07 | 31.51 |
Change in Accounts Receivable | 1,335 | -506.15 | 51.38 | -611.62 | -59.55 | 272.62 |
Change in Inventory | 22.02 | -77.65 | 1.49 | -176.25 | 240.8 | -173.72 |
Change in Accounts Payable | -1,138 | -304.82 | -169.55 | 825.04 | -409.34 | -1,119 |
Change in Unearned Revenue | 26.03 | -0.44 | 43.35 | -52.67 | 26.23 | -31.02 |
Change in Other Net Operating Assets | 17.63 | -145.75 | 43.39 | -35.9 | 94.13 | 66.16 |
Operating Cash Flow | 687.32 | -515.41 | 497.38 | 454.12 | 442.54 | -407.61 |
Operating Cash Flow Growth | 1028.08% | - | 9.53% | 2.62% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -126.21 | -100.22 | -73.77 | -38.55 | -70.76 | -143.55 |
Sale of Property, Plant & Equipment | 0.11 | 0.17 | 0.96 | 2.75 | 20.44 | 19.58 |
Sale (Purchase) of Intangibles | -1.87 | -1.02 | -3.51 | -1.26 | -0.34 | -0.66 |
Investment in Securities | -962.18 | 5.12 | -741.57 | -24.55 | 88.91 | -114.36 |
Other Investing Activities | -0.6 | -0.6 | 99.09 | 1.7 | -0.2 | 82.59 |
Investing Cash Flow | -1,091 | -96.54 | -718.81 | -59.91 | 38.05 | -156.41 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | 1,233 | 1 | 36 | 268.26 | 165.85 |
Total Debt Issued | 2,013 | 1,233 | 1 | 36 | 268.26 | 165.85 |
Short-Term Debt Repaid | - | -418.96 | -36 | -1 | -268.26 | -279.77 |
Long-Term Debt Repaid | - | -17.35 | -21.15 | -20.17 | -18.36 | -16.93 |
Total Debt Repaid | -1,300 | -436.3 | -57.15 | -21.17 | -286.62 | -296.7 |
Net Debt Issued (Repaid) | 713.07 | 796.83 | -56.15 | 14.83 | -18.36 | -130.85 |
Repurchase of Common Stock | - | - | - | - | - | -164.09 |
Common Dividends Paid | -265.83 | -265.83 | -221.52 | -221.52 | -169.84 | -188.71 |
Other Financing Activities | 0.65 | 0.02 | 0 | -0.06 | -0.02 | 0.03 |
Financing Cash Flow | 447.89 | 531.02 | -277.67 | -206.76 | -188.22 | -483.62 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Foreign Exchange Rate Adjustments | 22.42 | 1.43 | 21.48 | -10.85 | 6.47 | -9.77 |
Net Cash Flow | 66.88 | -79.5 | -477.62 | 176.61 | 298.84 | -1,057 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 561.1 | -615.63 | 423.61 | 415.57 | 371.78 | -551.17 |
Free Cash Flow Growth | 76974.59% | - | 1.93% | 11.78% | - | - |
Free Cash Flow Margin | 12.92% | -11.29% | 9.44% | 7.64% | 8.68% | -10.03% |
Free Cash Flow Per Share | 3.79 | -4.16 | 2.86 | 2.81 | 2.50 | -3.73 |
Levered Free Cash Flow | 119.64 | -1,135 | 310.03 | 267.32 | 196.53 | -676.15 |
Unlevered Free Cash Flow | 126.64 | -1,131 | 315.47 | 268.9 | 197.75 | -674.55 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 6.28 | 6.28 | 8.71 | 2.52 | 1.95 | 3.73 |
Cash Income Tax Paid | 46.47 | 46.47 | 33.36 | 53.07 | 71.43 | 67.34 |
Change in Working Capital | 262.97 | -1,035 | -29.93 | -51.4 | -107.73 | -984.48 |