Jioushun 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	122.13	77.19	47.04	59.64	54.61
Depreciation & Amortization	8.14	7.77	4.83	4.56	4.45
Loss (Gain) From Sale of Assets	-	2.16	0.11	0.07	-
Stock-Based Compensation	-	1.4	-	-	-
Provision & Write-off of Bad Debts	-	-1.34	-	3	2
Other Operating Activities	16.23	8.39	11.13	0.19	2.94
Change in Accounts Receivable	-45.15	49.41	-49.78	-77.09	-182.67
Change in Inventory	0.11	-32.84	-3.46	-8.78	-7.42
Change in Accounts Payable	132.3	-22.36	3.37	36	153.22
Change in Unearned Revenue	-155.33	119.08	-82.19	-10.85	141.81
Change in Other Net Operating Assets	66.69	38.55	14.14	21.64	34.2
Operating Cash Flow	145.1	247.41	-54.81	28.37	203.14
Operating Cash Flow Growth	-41.35%	-	-	-86.03%	400.05%
Capital Expenditures	-77.5	-29.65	-27.36	-50.22	-2.73
Sale of Property, Plant & Equipment	-	0.21	0.02	-	-
Sale (Purchase) of Intangibles	-0.38	-2.26	-0.98	-1.36	-0.9
Investment in Securities	85.35	-103.85	-43.23	-7.83	15.49
Other Investing Activities	0.46	-1.41	0.45	-0.12	0.27
Investing Cash Flow	7.93	-136.96	-71.11	-59.53	12.12
Short-Term Debt Issued	-	39.38	100	-	-
Long-Term Debt Issued	20.12	-	-	37.5	-
Total Debt Issued	20.12	39.38	100	37.5	-
Short-Term Debt Repaid	-50.1	-45	-1.58	-35.55	-53.95
Long-Term Debt Repaid	-1	-0.36	-85.03	-4.4	-4.75
Total Debt Repaid	-51.1	-45.36	-86.61	-39.95	-58.69
Net Debt Issued (Repaid)	-30.98	-5.98	13.39	-2.45	-58.69
Issuance of Common Stock	-	-	-	80.65	-
Common Dividends Paid	-28.8	-36	-48	-27.46	-3.11
Other Financing Activities	0.06	102	-	-	-
Financing Cash Flow	-59.72	60.03	-34.61	50.75	-61.8
Net Cash Flow	93.32	170.47	-160.53	19.59	153.46
Free Cash Flow	67.61	217.76	-82.17	-21.85	200.4
Free Cash Flow Growth	-68.95%	-	-	-	406.48%
Free Cash Flow Margin	2.93%	9.44%	-3.81%	-0.98%	10.89%
Free Cash Flow Per Share	1.69	6.42	-2.46	-0.77	7.22
Cash Interest Paid	3.6	4.75	2.9	4.36	1.36
Cash Income Tax Paid	22.39	14.96	17.71	15.49	11.07
Levered Free Cash Flow	123.67	88.35	-129.3	-44.42	198.4
Unlevered Free Cash Flow	125.92	89.01	-128.29	-42.94	199.24
Change in Working Capital	-1.4	151.84	-117.92	-39.08	139.13

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