Yen Sun 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	221.51	220.81	291.79	194.42	197.07
Depreciation & Amortization	120.15	119.44	120.04	122.62	107.9
Other Amortization	-	2.58	2.02	1.89	1.65
Loss (Gain) From Sale of Assets	-0.1	0.08	-269.88	3.35	0.89
Loss (Gain) From Sale of Investments	0.06	0.09	-1.59	2.54	-1.26
Provision & Write-off of Bad Debts	-2.68	5.19	8.48	0.25	-11.89
Other Operating Activities	-69.15	0.38	50.42	9.03	33.44
Change in Accounts Receivable	-48.25	-132.12	-19.04	127.12	-153.19
Change in Inventory	-119.05	25.65	44.8	136.11	-250.28
Change in Accounts Payable	251.59	62.25	89.12	-106.4	30.61
Change in Other Net Operating Assets	72.78	-66.27	43.27	-41.85	21.99
Operating Cash Flow	426.85	238.08	359.43	449.09	-23.08
Operating Cash Flow Growth	79.29%	-33.76%	-19.96%	-	-
Capital Expenditures	-246.36	-228.96	-283.5	-127.29	-103.56
Sale of Property, Plant & Equipment	0.18	0.08	-	0.27	-
Divestitures	-	-	276.69	-	-
Sale (Purchase) of Intangibles	-8.54	-1.79	-3.61	-1.35	-3.95
Investment in Securities	-	-	-4	-2.5	-16
Other Investing Activities	-9.41	9.39	28.53	-3.75	-48.85
Investing Cash Flow	-264.13	-221.28	14.11	-134.62	-172.36
Short-Term Debt Issued	-	2.31	0.4	-	-
Long-Term Debt Issued	190	45	348.58	90	642.64
Total Debt Issued	190	47.31	348.98	90	642.64
Short-Term Debt Repaid	-1.7	-	-	-29.9	-71.61
Long-Term Debt Repaid	-104.77	-66.43	-186.42	-198.23	-408.68
Total Debt Repaid	-106.47	-66.43	-186.42	-228.13	-480.29
Net Debt Issued (Repaid)	83.53	-19.12	162.56	-138.13	162.36
Common Dividends Paid	-179.19	-227.5	-152.68	-152.34	-103.53
Other Financing Activities	4.89	8.82	-4.59	-	-
Financing Cash Flow	-90.78	-237.8	5.29	-290.47	58.83
Foreign Exchange Rate Adjustments	4.96	9.22	-7.21	-0.52	4.7
Net Cash Flow	76.9	-211.78	371.63	23.48	-131.91
Free Cash Flow	180.49	9.12	75.93	321.8	-126.64
Free Cash Flow Growth	1879.08%	-87.99%	-76.40%	-	-
Free Cash Flow Margin	4.22%	0.24%	2.09%	8.84%	-3.22%
Free Cash Flow Per Share	2.25	0.11	0.95	4.03	-1.77
Cash Interest Paid	5.02	6.12	9.64	11.23	12.95
Cash Income Tax Paid	58.07	18.34	26.41	41.17	14.86
Levered Free Cash Flow	154.12	-47.33	89.9	234.53	-171.58
Unlevered Free Cash Flow	157.47	-43.14	97.28	241.53	-163.74
Change in Working Capital	157.06	-110.49	158.15	114.99	-350.87

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