Rich Circle Development 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	-40.21	-51.34	57.03	-19.3	-3
Depreciation & Amortization	5.03	6.77	6.71	2.87	1.55
Other Amortization	-	0.3	0.18	0.07	-
Loss (Gain) From Sale of Assets	-	-	0.22	-0.15	-
Loss (Gain) From Sale of Investments	-	-	-0.31	0.33	0.22
Stock-Based Compensation	-	-	1.13	-	-
Other Operating Activities	-31.33	-42.4	21.22	0.06	-0.22
Change in Accounts Receivable	-	0.34	-0.34	-	-0.02
Change in Inventory	-1,420	-2,901	-631.97	-294.55	-35.04
Change in Accounts Payable	121.18	-1.07	25.8	-	0.03
Change in Unearned Revenue	-0.19	-	-39.92	40.11	-5.78
Change in Other Net Operating Assets	-16.49	3.54	8.58	-3.1	-0.84
Operating Cash Flow	-1,382	-2,985	-551.66	-273.64	-43.1
Capital Expenditures	-0.78	-0.33	-0.16	-18.03	-
Sale of Property, Plant & Equipment	-	-	-	0.15	-
Cash Acquisitions	-	-	-	-13.5	-
Sale (Purchase) of Intangibles	-0.93	-0.91	-0.13	-0.84	-
Sale (Purchase) of Real Estate	-	-	-9.16	-0.25	-
Investment in Securities	-100	-	2.42	239	-240
Other Investing Activities	1.8	-2.88	-0.31	-0.65	-0
Investing Cash Flow	-99.91	-4.13	-7.34	205.89	-240
Short-Term Debt Issued	-	658.02	113.63	-	-
Long-Term Debt Issued	30.5	207.41	276	-	-
Total Debt Issued	30.5	865.43	389.63	-	-
Short-Term Debt Repaid	-12.34	-	-	-	-
Long-Term Debt Repaid	-0.59	-1.78	-1.78	-1.64	-1.4
Total Debt Repaid	-12.93	-1.78	-1.78	-1.64	-1.4
Net Debt Issued (Repaid)	17.57	863.64	387.85	-1.64	-1.4
Issuance of Common Stock	-	4,098	229	-	413.25
Other Financing Activities	0	-	-12.05	12.09	-0.01
Financing Cash Flow	17.58	4,962	604.8	10.45	411.84
Foreign Exchange Rate Adjustments	-0.03	-0.41	-0.01	0.08	-0.03
Net Cash Flow	-1,464	1,972	45.79	-57.23	128.71
Free Cash Flow	-1,383	-2,985	-551.81	-291.67	-43.1
Free Cash Flow Margin	-590837.18%	-126326.24%	-216.54%	-7904.23%	-224.38%
Free Cash Flow Per Share	-7.91	-32.62	-22.88	-12.89	-1.98
Cash Interest Paid	37.03	23.16	2.2	0	0.04
Cash Income Tax Paid	3.95	23.48	0.25	0.02	-0.01
Levered Free Cash Flow	-1,379	-2,968	-560.95	-287.87	-42.23
Unlevered Free Cash Flow	-1,376	-2,966	-560.63	-287.82	-42.21
Change in Working Capital	-1,315	-2,898	-637.86	-257.53	-41.65

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