Sinopower Semiconductor 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	354.43	225.91	149.28	456.13	437.22
Depreciation & Amortization	44.61	37.48	35.65	31.61	27.18
Loss (Gain) From Sale of Assets	-0.08	-	-	-	-
Stock-Based Compensation	15.26	18.24	1.52	-	-
Other Operating Activities	13.4	7.1	-33.79	-12.68	62.23
Change in Accounts Receivable	-92.04	-42.5	-150.88	268.44	-100.36
Change in Inventory	49.98	76.68	255.33	-484.77	-149.91
Change in Accounts Payable	95.74	79.52	32.17	-229.2	157.72
Change in Other Net Operating Assets	95.52	138.46	-107.68	-285.35	-30.63
Operating Cash Flow	576.82	540.89	181.61	-255.81	403.45
Operating Cash Flow Growth	6.64%	197.83%	-	-	-25.86%
Capital Expenditures	-62.14	-31.75	-26.71	-29.99	-32.3
Sale of Property, Plant & Equipment	0.08	-	-	-	-
Sale (Purchase) of Intangibles	-0.36	-0.7	-0.34	-6.84	-0.93
Investment in Securities	-409.93	-	-	-	-
Other Investing Activities	35.44	42.72	-1.28	-146.86	-65.59
Investing Cash Flow	-436.91	10.26	-28.33	-183.69	-98.82
Short-Term Debt Issued	-	303	1,328	125	-
Long-Term Debt Issued	-	62	118	-	-
Total Debt Issued	-	365	1,446	125	-
Short-Term Debt Repaid	-	-505	-1,251	-	-
Long-Term Debt Repaid	-6.25	-184.81	-4.5	-5.82	-5.79
Total Debt Repaid	-6.25	-689.81	-1,255	-5.82	-5.79
Net Debt Issued (Repaid)	-6.25	-324.81	190.51	119.18	-5.79
Common Dividends Paid	-161.15	-104.51	-100.3	-240.72	-166.57
Other Financing Activities	-8.35	-149	-181.05	65.61	284.79
Financing Cash Flow	-175.75	-578.33	-90.84	-55.93	112.44
Net Cash Flow	-35.84	-27.17	62.44	-495.43	417.06
Free Cash Flow	514.68	509.13	154.9	-285.8	371.15
Free Cash Flow Growth	1.09%	228.69%	-	-	-2.74%
Free Cash Flow Margin	15.13%	18.75%	5.83%	-9.51%	11.91%
Free Cash Flow Per Share	13.51	13.48	4.14	-7.55	9.90
Cash Interest Paid	0.11	3.79	5.34	0.62	0.16
Cash Income Tax Paid	51.53	49.38	60.49	126.71	33.74
Levered Free Cash Flow	318.07	334.78	79.41	-162.54	336.53
Unlevered Free Cash Flow	318.13	337.15	82.75	-162.15	336.63
Change in Working Capital	149.2	252.16	28.95	-730.87	-123.18

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