Jioushun 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	105.12	77.19	47.04	59.64	54.61	42.17
Depreciation & Amortization	7.96	7.77	4.83	4.56	4.45	3.8
Loss (Gain) From Sale of Assets	-0.08	2.16	0.11	0.07	-	-
Stock-Based Compensation	1.4	1.4	-	-	-	-
Provision & Write-off of Bad Debts	-1.34	-1.34	-	3	2	-
Other Operating Activities	8.52	8.39	11.13	0.19	2.94	3.67
Change in Accounts Receivable	253.67	49.41	-49.78	-77.09	-182.67	-81.47
Change in Inventory	-25.13	-32.84	-3.46	-8.78	-7.42	-7.36
Change in Accounts Payable	-63.6	-22.36	3.37	36	153.22	84.33
Change in Unearned Revenue	-42.29	119.08	-82.19	-10.85	141.81	48.19
Change in Other Net Operating Assets	5.13	38.55	14.14	21.64	34.2	-52.71
Operating Cash Flow	249.37	247.41	-54.81	28.37	203.14	40.62
Operating Cash Flow Growth	-	-	-	-86.03%	400.05%	-
Capital Expenditures	-32.15	-29.65	-27.36	-50.22	-2.73	-1.06
Sale of Property, Plant & Equipment	0.08	0.21	0.02	-	-	-
Sale (Purchase) of Intangibles	-0.35	-2.26	-0.98	-1.36	-0.9	-1.26
Investment in Securities	19.08	-103.85	-43.23	-7.83	15.49	56.42
Other Investing Activities	49.89	-1.41	0.45	-0.12	0.27	0.17
Investing Cash Flow	36.55	-136.96	-71.11	-59.53	12.12	54.27
Short-Term Debt Issued	-	39.38	100	-	-	35.19
Long-Term Debt Issued	-	-	-	37.5	-	-
Total Debt Issued	-34.44	39.38	100	37.5	-	35.19
Short-Term Debt Repaid	-	-45	-1.58	-35.55	-53.95	-
Long-Term Debt Repaid	-	-0.36	-85.03	-4.4	-4.75	-4.77
Total Debt Repaid	-93.48	-45.36	-86.61	-39.95	-58.69	-4.77
Net Debt Issued (Repaid)	-127.92	-5.98	13.39	-2.45	-58.69	30.42
Issuance of Common Stock	-	-	-	80.65	-	-
Common Dividends Paid	-28.8	-36	-48	-27.46	-3.11	-33.28
Other Financing Activities	102.06	102	-	-	-	-
Financing Cash Flow	-54.65	60.03	-34.61	50.75	-61.8	-2.86
Net Cash Flow	231.27	170.47	-160.53	19.59	153.46	92.03
Free Cash Flow	217.23	217.76	-82.17	-21.85	200.4	39.57
Free Cash Flow Growth	-	-	-	-	406.48%	-
Free Cash Flow Margin	9.94%	9.44%	-3.81%	-0.98%	10.89%	3.96%
Free Cash Flow Per Share	5.58	6.42	-2.46	-0.77	7.22	1.43
Cash Interest Paid	4.2	4.75	2.9	4.36	1.36	1.47
Cash Income Tax Paid	22.27	14.96	17.71	15.49	11.07	6.42
Levered Free Cash Flow	-	88.35	-129.3	-44.42	198.4	90.45
Unlevered Free Cash Flow	-	89.01	-128.29	-42.94	199.24	91.37
Change in Working Capital	127.78	151.84	-117.92	-39.08	139.13	-9.02

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