InterServ International 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	-56.86	-28.48	-16.23	5.71	3.08
Depreciation & Amortization	2.25	1.96	3.25	2.42	2.71
Other Amortization	-	0.21	0.19	0.08	0.03
Loss (Gain) From Sale of Assets	-	-	0.14	0.02	0.13
Asset Writedown & Restructuring Costs	-5.22	-5.21	-13.02	-	-
Loss (Gain) From Sale of Investments	-	-	-0.21	-20.62	-16.6
Loss (Gain) on Equity Investments	-	-	1.35	0.35	0.58
Provision & Write-off of Bad Debts	-	-	-	-	0
Other Operating Activities	2.9	-0.3	2.89	-1.32	-0.71
Change in Accounts Receivable	3.88	-0.26	-2.95	-0.72	4.63
Change in Accounts Payable	-3.63	-0.6	4.23	-	-3.57
Change in Unearned Revenue	-2.98	5.32	1.25	-3.61	-7.07
Change in Other Net Operating Assets	8.94	-2.71	-2.73	-0.21	-1.91
Operating Cash Flow	-50.71	-30.07	-21.83	-17.9	-18.71
Capital Expenditures	-0.02	-0.28	-0.36	-0.61	-
Sale of Property, Plant & Equipment	-	-	-	-	0.04
Sale (Purchase) of Intangibles	-0.18	-0.08	-0.48	-0.18	-0.16
Investment in Securities	-0.49	0.5	25.49	-2.91	-19.71
Other Investing Activities	-1.48	0.02	-0.04	-0.5	0.61
Investing Cash Flow	-2.18	0.15	24.62	-4.2	-19.22
Short-Term Debt Issued	83	21	-	80	-
Long-Term Debt Issued	164	-	-	130	-
Total Debt Issued	247	21	-	210	-
Short-Term Debt Repaid	-104	-	-	-120	-
Long-Term Debt Repaid	-87.53	-5.7	-6.79	-52.38	-2.21
Total Debt Repaid	-191.53	-5.7	-6.79	-172.38	-2.21
Net Debt Issued (Repaid)	55.48	15.3	-6.79	37.62	-2.21
Other Financing Activities	-	0.48	-	-	0.04
Financing Cash Flow	55.48	15.78	-6.79	37.62	-2.17
Foreign Exchange Rate Adjustments	0.21	0.01	-0.03	0.22	-0.07
Net Cash Flow	2.81	-14.14	-4.03	15.74	-40.17
Free Cash Flow	-50.72	-30.36	-22.19	-18.51	-18.71
Free Cash Flow Margin	-178.13%	-127.13%	-115.59%	-444.85%	-163.06%
Free Cash Flow Per Share	-2.17	-1.30	-0.95	-0.79	-0.80
Cash Interest Paid	3.34	2.04	1.93	1.33	0.91
Cash Income Tax Paid	0.22	0.02	0.14	0.02	0.02
Levered Free Cash Flow	-36.53	-25.19	-19.43	-21.1	-18.31
Unlevered Free Cash Flow	-34.38	-23.88	-18.15	-20.27	-17.74
Change in Working Capital	6.22	1.75	-0.2	-4.54	-7.93

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