Ginar Technology 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	64.09	82.05	85.38	103.33	223.24
Depreciation & Amortization	59.01	59.07	57.26	52.39	47.31
Other Amortization	-	0.37	0.44	0.41	0.45
Loss (Gain) From Sale of Assets	-6.13	-0.56	-0.03	0.05	0.08
Asset Writedown & Restructuring Costs	84.22	20.5	3.42	-	-
Loss (Gain) From Sale of Investments	-	-	-	-	0.39
Provision & Write-off of Bad Debts	1.17	0.14	5.73	-2.01	0.19
Other Operating Activities	-3.77	-27.88	-7.5	1.83	35.43
Change in Accounts Receivable	-21.38	-28.76	0.77	124.99	-23.08
Change in Inventory	24.58	-6.78	0.46	41.93	-18.89
Change in Accounts Payable	10.01	5.82	-34.88	-52.13	-27.44
Change in Unearned Revenue	-0.08	-0.55	-0.19	0.82	-0.95
Change in Other Net Operating Assets	-20.12	-43.15	82.39	9.67	-59.03
Operating Cash Flow	218.5	71.93	175.76	250.42	177.71
Operating Cash Flow Growth	203.77%	-59.08%	-29.82%	40.92%	620.54%
Capital Expenditures	-15.37	-45.84	-36.55	-62.21	-143.21
Sale of Property, Plant & Equipment	0.3	13.4	0.08	-	-
Sale (Purchase) of Intangibles	-0.91	-	-0.83	-0.85	-0.3
Other Investing Activities	16.98	-1.37	-2.05	-0.01	-0.74
Investing Cash Flow	1	-33.81	-39.35	-63.07	-144.25
Short-Term Debt Issued	-	-	27.4	24.14	90.55
Long-Term Debt Issued	-	30	-	-	-
Total Debt Issued	-	30	27.4	24.14	90.55
Short-Term Debt Repaid	-55.52	-69.17	-	-	-
Long-Term Debt Repaid	-18.81	-2.11	-0.28	-0.54	-0.61
Total Debt Repaid	-74.33	-71.29	-0.28	-0.54	-0.61
Net Debt Issued (Repaid)	-74.33	-41.29	27.12	23.6	89.94
Common Dividends Paid	-82.89	-82.89	-110.51	-165.77	-99.46
Other Financing Activities	-0.48	-0.98	-1.03	-1.01	-1.02
Financing Cash Flow	-157.7	-125.16	-84.42	-143.18	-10.55
Foreign Exchange Rate Adjustments	-17.87	21.14	-1.38	4.16	-0.33
Net Cash Flow	43.93	-65.9	50.61	48.33	22.58
Free Cash Flow	203.13	26.09	139.21	188.21	34.5
Free Cash Flow Growth	678.59%	-81.26%	-26.04%	445.56%	-
Free Cash Flow Margin	11.80%	1.57%	8.93%	11.06%	1.40%
Free Cash Flow Per Share	3.68	0.47	2.52	3.40	0.62
Cash Interest Paid	5.28	4.96	5.58	3.61	3.03
Cash Income Tax Paid	29.58	51.65	26.52	35.04	27.58
Levered Free Cash Flow	139.68	-15.08	137.78	179.62	-33.05
Unlevered Free Cash Flow	143.47	-11.72	141.33	182.06	-31.19
Change in Working Capital	19.91	-61.75	31.07	94.42	-129.39

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.