Sun-Sea Construction 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	8.5	-186.11	-187.88	128.82	120.48
Depreciation & Amortization	2.84	2.89	2.83	2.78	2.61
Loss (Gain) From Sale of Assets	0.05	-	-0.12	-	-0.01
Loss (Gain) From Sale of Investments	-5.06	-6.04	-4.08	0.56	3.26
Other Operating Activities	4.22	-6.72	-86.13	0.92	35.48
Change in Accounts Receivable	69.49	-118.23	-14.19	-351.06	-597.76
Change in Accounts Payable	48.08	-50.89	256.46	-155.74	208.22
Change in Other Net Operating Assets	137.24	-26.83	3.51	27.63	35.32
Operating Cash Flow	259.04	-389.27	-25.43	-350.71	-193.47
Capital Expenditures	-0.2	-1.81	-1.74	-135.48	-3.19
Sale of Property, Plant & Equipment	0.01	-	0.19	-	0.01
Investment in Securities	55.62	38.76	-82.6	-78.94	-148.78
Other Investing Activities	-14.38	0.16	0.07	-0.9	-27.52
Investing Cash Flow	41.06	37.11	-84.08	-215.31	-179.48
Short-Term Debt Issued	877.1	1,513	350.11	310.36	574.59
Long-Term Debt Issued	120	100	150	54.9	-
Total Debt Issued	997.1	1,613	500.11	365.26	574.59
Short-Term Debt Repaid	-1,374	-1,320	-	-	-
Long-Term Debt Repaid	-104.04	-70.3	-18.03	-	-
Total Debt Repaid	-1,478	-1,391	-18.03	-	-
Net Debt Issued (Repaid)	-480.93	222.7	482.07	365.26	574.59
Common Dividends Paid	-	-10.01	-22.75	-20.68	-7.66
Financing Cash Flow	-480.93	212.69	459.33	344.58	566.93
Net Cash Flow	-180.84	-139.48	349.81	-221.44	193.98
Free Cash Flow	258.84	-391.08	-27.17	-486.19	-196.65
Free Cash Flow Margin	11.89%	-19.47%	-0.98%	-19.91%	-8.68%
Free Cash Flow Per Share	5.02	-7.59	-0.53	-9.39	-3.79
Cash Interest Paid	69.83	74.54	53.78	37.69	21.21
Cash Income Tax Paid	0.5	0.49	42.07	33.48	0.8
Levered Free Cash Flow	264.43	-258.72	-8.02	-635.62	-429.41
Unlevered Free Cash Flow	309.76	-211.97	26.26	-611.66	-415.07
Change in Working Capital	248.5	-193.29	249.95	-483.79	-355.29

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