POYA International 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	2,938	2,804	2,525	2,068	1,840	2,110
Depreciation & Amortization	2,856	2,707	2,529	2,390	2,276	2,001
Loss (Gain) From Sale of Assets	29.76	21.63	14.12	0.88	0.31	3.93
Other Operating Activities	-19.38	-24.66	67.17	84.59	-143.08	11.49
Change in Accounts Receivable	-42.24	-72.68	-171.12	-224.1	-54.64	-120.21
Change in Inventory	-614.01	-650.93	-353.21	-564.58	-334.13	-603.05
Change in Accounts Payable	30.12	353.86	-141.65	584.1	218.96	346.1
Change in Unearned Revenue	8.32	-3.39	-7.09	28.38	36.56	1.85
Change in Other Net Operating Assets	297.49	229.41	341.76	223.93	117.24	19.33
Operating Cash Flow	5,484	5,365	4,804	4,591	3,957	3,771
Operating Cash Flow Growth	5.58%	11.67%	4.65%	16.02%	4.94%	11.09%
Capital Expenditures	-1,068	-1,162	-974.92	-472.18	-842.39	-995.59
Sale of Property, Plant & Equipment	2.61	5.16	6.56	5.43	1.93	3.24
Investment in Securities	5.42	5.42	-1.98	-	-	-
Other Investing Activities	-158.52	-171.6	-122.85	-128.78	-92.33	-112.58
Investing Cash Flow	-1,210	-1,316	-1,093	-595.54	-932.78	-1,105
Long-Term Debt Issued	-	2,460	1,700	1,370	3,240	1,940
Long-Term Debt Repaid	-	-3,478	-3,600	-4,538	-3,299	-2,495
Net Debt Issued (Repaid)	-1,038	-1,018	-1,900	-3,168	-58.94	-555.41
Common Dividends Paid	-2,414	-2,173	-2,442	-1,109	-1,827	-1,670
Other Financing Activities	4.63	-17.69	37.44	8.27	-1.5	3.96
Financing Cash Flow	-3,447	-3,209	-4,305	-4,269	-1,887	-2,222
Net Cash Flow	827.11	840.4	-593.33	-273.74	1,137	443.93
Free Cash Flow	4,415	4,203	3,829	4,119	3,114	2,775
Free Cash Flow Growth	12.06%	9.75%	-7.02%	32.24%	12.23%	3.47%
Free Cash Flow Margin	17.84%	17.79%	17.34%	21.15%	17.83%	15.82%
Free Cash Flow Per Share	41.31	39.47	36.13	38.99	29.58	26.43
Cash Interest Paid	220.44	187.4	166.28	160.76	153.18	131.92
Cash Income Tax Paid	735.03	684.53	555.84	432.51	559.95	455.96
Levered Free Cash Flow	3,366	3,225	3,051	3,500	2,488	2,271
Unlevered Free Cash Flow	3,504	3,343	3,155	3,600	2,584	2,353
Change in Working Capital	-320.33	-143.73	-331.31	47.73	-16.01	-355.98

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.