Sun-Sea Construction Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-61.48	-186.11	-187.88	128.82	120.48	114.38
Depreciation & Amortization	2.83	2.89	2.83	2.78	2.61	2.2
Loss (Gain) From Sale of Assets	0.05	-	-0.12	-	-0.01	-
Loss (Gain) From Sale of Investments	-4.06	-6.04	-4.08	0.56	3.26	-1.39
Other Operating Activities	22.38	-6.72	-86.13	0.92	35.48	0.06
Change in Accounts Receivable	175.51	-118.23	-14.19	-351.06	-597.76	-339.61
Change in Accounts Payable	-11.69	-50.89	256.46	-155.74	208.22	-22.35
Change in Other Net Operating Assets	161.82	-26.83	3.51	27.63	35.32	-53.97
Operating Cash Flow	295.02	-389.27	-25.43	-350.71	-193.47	-314.23
Capital Expenditures	-0.67	-1.81	-1.74	-135.48	-3.19	-2.12
Sale of Property, Plant & Equipment	0.01	-	0.19	-	0.01	-
Investment in Securities	66.21	38.76	-82.6	-78.94	-148.78	-51.78
Other Investing Activities	0.25	0.16	0.07	-0.9	-27.52	-0.01
Investing Cash Flow	65.81	37.11	-84.08	-215.31	-179.48	-53.92
Short-Term Debt Issued	-	292.99	350.11	310.36	574.59	200.89
Long-Term Debt Issued	-	100	150	54.9	-	-
Total Debt Issued	-148.31	392.99	500.11	365.26	574.59	200.89
Short-Term Debt Repaid	-	-100	-	-	-	-
Long-Term Debt Repaid	-	-70.3	-18.03	-	-	-
Total Debt Repaid	-345.17	-170.3	-18.03	-	-	-
Net Debt Issued (Repaid)	-493.48	222.7	482.07	365.26	574.59	200.89
Common Dividends Paid	-10.01	-10.01	-22.75	-20.68	-7.66	-11.49
Financing Cash Flow	-503.48	212.69	459.33	344.58	566.93	189.4
Net Cash Flow	-142.66	-139.48	349.81	-221.44	193.98	-178.75
Free Cash Flow	294.35	-391.08	-27.17	-486.19	-196.65	-316.35
Free Cash Flow Margin	13.97%	-19.47%	-0.98%	-19.91%	-8.68%	-20.50%
Free Cash Flow Per Share	5.71	-7.59	-0.53	-9.39	-3.79	-6.11
Cash Interest Paid	77.72	74.54	53.78	37.69	21.21	14.53
Cash Income Tax Paid	0.55	0.49	42.07	33.48	0.8	1.99
Levered Free Cash Flow	357.43	-319.67	250.47	-635.62	-429.41	-301.25
Unlevered Free Cash Flow	405.05	-272.91	284.74	-611.66	-415.07	-291.92
Change in Working Capital	335.29	-193.29	249.95	-483.79	-355.29	-429.47

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