Insyde Software 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	303.85	336.54	184.89	283.7	225.9
Depreciation & Amortization	68.96	67.93	69.31	67.75	75.19
Other Amortization	4.09	4.58	3.56	3.48	0.68
Loss (Gain) From Sale of Assets	0.05	0.06	0.01	-0.09	-0.13
Loss (Gain) From Sale of Investments	-0.09	-	-	-	-
Other Operating Activities	-24.29	-7.15	-54.85	-8.86	-0.94
Change in Accounts Receivable	-0.42	-32.57	-19.93	-22.18	-43.93
Change in Accounts Payable	19.84	50.88	-11.35	19.62	42.21
Change in Unearned Revenue	-9.1	51.3	7.58	-11.97	18.51
Change in Other Net Operating Assets	-1.89	0.64	-16.63	3.11	-3.74
Operating Cash Flow	361	472.2	162.58	334.55	313.76
Operating Cash Flow Growth	-23.55%	190.44%	-51.40%	6.63%	34.18%
Capital Expenditures	-21.62	-73.38	-5.57	-12.54	-28.62
Sale of Property, Plant & Equipment	-	-	0.02	0.1	0.16
Sale (Purchase) of Intangibles	-4.44	-0.8	-2.01	-8.27	-1.92
Investment in Securities	-50.01	-	-	-	-
Other Investing Activities	-4.01	0.84	-1.29	-2.58	0.32
Investing Cash Flow	-80.07	-73.34	-8.85	-23.29	-30.06
Long-Term Debt Repaid	-49.25	-48.87	-46.65	-42.63	-39.32
Net Debt Issued (Repaid)	-49.25	-48.87	-46.65	-42.63	-39.32
Common Dividends Paid	-296.74	-95.11	-239.67	-197.83	-133.15
Other Financing Activities	-1.38	-2.02	-1.86	-1.94	-2.3
Financing Cash Flow	-347.36	-146	-288.18	-242.4	-174.77
Foreign Exchange Rate Adjustments	-14.25	22.58	-0.04	23.82	-2.64
Net Cash Flow	-80.69	275.44	-134.49	92.68	106.29
Free Cash Flow	339.39	398.82	157.01	322.01	285.13
Free Cash Flow Growth	-14.90%	154.01%	-51.24%	12.93%	27.70%
Free Cash Flow Margin	20.09%	24.70%	11.70%	22.89%	21.93%
Free Cash Flow Per Share	7.39	8.68	3.42	6.92	6.16
Cash Interest Paid	1.38	2.02	1.86	1.94	2.3
Cash Income Tax Paid	127.35	97.34	101.07	94.3	73.9
Levered Free Cash Flow	275.47	299.39	134.08	239.4	238.51
Unlevered Free Cash Flow	276.33	300.65	135.24	240.61	239.95
Change in Working Capital	8.43	70.24	-40.33	-11.42	13.05

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