Sinopower Semiconductor Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	403.73	354.43	225.91	149.28	456.13	437.22
Depreciation & Amortization	46.21	44.61	37.48	35.65	31.61	27.18
Loss (Gain) From Sale of Assets	-	-0.08	-	-	-	-
Stock-Based Compensation	11.75	15.26	18.24	1.52	-	-
Other Operating Activities	22.71	13.4	7.1	-33.79	-12.68	62.23
Change in Accounts Receivable	-74.61	-92.04	-42.5	-150.88	268.44	-100.36
Change in Inventory	-37.76	49.98	76.68	255.33	-484.77	-149.91
Change in Accounts Payable	19.46	95.74	79.52	32.17	-229.2	157.72
Change in Other Net Operating Assets	97.91	95.52	138.46	-107.68	-285.35	-30.63
Operating Cash Flow	489.39	576.82	540.89	181.61	-255.81	403.45
Operating Cash Flow Growth	-16.58%	6.64%	197.83%	-	-	-25.86%
Capital Expenditures	-53.54	-62.14	-31.75	-26.71	-29.99	-32.3
Sale of Property, Plant & Equipment	-	0.08	-	-	-	-
Sale (Purchase) of Intangibles	-0.48	-0.36	-0.7	-0.34	-6.84	-0.93
Investment in Securities	-193.72	-409.93	-	-	-	-
Other Investing Activities	51.79	35.44	42.72	-1.28	-146.86	-65.59
Investing Cash Flow	-195.95	-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	-6.21	-6.25	-689.81	-1,255	-5.82	-5.79
Net Debt Issued (Repaid)	-6.21	-6.25	-324.81	190.51	119.18	-5.79
Common Dividends Paid	-161.15	-161.15	-104.51	-100.3	-240.72	-166.57
Other Financing Activities	-11.69	-8.35	-149	-181.05	65.61	284.79
Financing Cash Flow	-179.05	-175.75	-578.33	-90.84	-55.93	112.44
Net Cash Flow	114.39	-35.84	-27.17	62.44	-495.43	417.06
Free Cash Flow	435.85	514.68	509.13	154.9	-285.8	371.15
Free Cash Flow Growth	-18.57%	1.09%	228.69%	-	-	-2.74%
Free Cash Flow Margin	12.68%	15.13%	18.75%	5.83%	-9.51%	11.91%
Free Cash Flow Per Share	11.31	13.51	13.48	4.14	-7.55	9.90
Cash Interest Paid	0.09	0.11	3.79	5.34	0.62	0.16
Cash Income Tax Paid	51.03	51.53	49.38	60.49	126.71	33.74
Levered Free Cash Flow	343.25	318.07	334.78	79.41	-162.54	336.53
Unlevered Free Cash Flow	343.31	318.13	337.15	82.75	-162.15	336.63
Change in Working Capital	5	149.2	252.16	28.95	-730.87	-123.18

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