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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	3,348	3,143	2,804	2,525	2,068	1,840
Depreciation & Amortization	2,975	2,908	2,707	2,529	2,390	2,276
Loss (Gain) From Sale of Assets	26.02	28.89	21.63	14.12	0.88	0.31
Other Operating Activities	98.16	33.86	-24.66	67.17	84.59	-143.08
Change in Accounts Receivable	-87.53	-98.09	-72.68	-171.12	-224.1	-54.64
Change in Inventory	-932.34	-829.64	-650.93	-353.21	-564.58	-334.13
Change in Accounts Payable	693.3	356.63	353.86	-141.65	584.1	218.96
Change in Unearned Revenue	25.27	33.04	-3.39	-7.09	28.38	36.56
Change in Other Net Operating Assets	245.12	323.01	229.41	341.76	223.93	117.24
Operating Cash Flow	6,391	5,898	5,365	4,804	4,591	3,957
Operating Cash Flow Growth	14.67%	9.94%	11.67%	4.65%	16.02%	4.94%
Capital Expenditures	-1,140	-995.03	-1,162	-974.92	-472.18	-842.39
Sale of Property, Plant & Equipment	2.15	2.15	5.16	6.56	5.43	1.93
Investment in Securities	-0.15	-	5.42	-1.98	-	-
Other Investing Activities	-136.67	-163.62	-171.6	-122.85	-128.78	-92.33
Investing Cash Flow	-1,266	-1,147	-1,316	-1,093	-595.54	-932.78
Long-Term Debt Issued	-	2,600	2,460	1,700	1,370	3,240
Long-Term Debt Repaid	-	-4,103	-3,478	-3,600	-4,538	-3,299
Net Debt Issued (Repaid)	-2,430	-1,503	-1,018	-1,900	-3,168	-58.94
Common Dividends Paid	-2,414	-2,414	-2,173	-2,442	-1,109	-1,827
Other Financing Activities	3.54	4.86	-17.69	37.44	8.27	-1.5
Financing Cash Flow	-4,840	-3,912	-3,209	-4,305	-4,269	-1,887
Net Cash Flow	284.38	839.07	840.4	-593.33	-273.74	1,137
Free Cash Flow	5,250	4,903	4,203	3,829	4,119	3,114
Free Cash Flow Growth	17.27%	16.67%	9.75%	-7.02%	32.24%	12.23%
Free Cash Flow Margin	20.10%	19.36%	17.79%	17.34%	21.15%	17.83%
Free Cash Flow Per Share	49.27	45.80	39.47	36.13	38.99	29.58
Cash Interest Paid	242.96	231.57	187.4	166.28	160.76	153.18
Cash Income Tax Paid	735.9	735.61	684.53	555.84	432.51	559.95
Levered Free Cash Flow	4,351	3,849	3,225	3,051	3,500	2,488
Unlevered Free Cash Flow	4,503	3,993	3,343	3,155	3,600	2,584
Change in Working Capital	-56.18	-215.05	-143.73	-331.31	47.73	-16.01

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