ATrack 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	40.43	-65.66	-52.89	-90.86	-47.94
Depreciation & Amortization	10.94	12.34	14	11.71	16.83
Other Amortization	-	-	0.03	4.28	4.55
Loss (Gain) From Sale of Assets	-	-	0	-	-
Loss (Gain) From Sale of Investments	-8.75	-4.23	-1.3	8.55	-5.17
Provision & Write-off of Bad Debts	0.7	0.17	0.33	0.02	-1.43
Other Operating Activities	12.07	-4.94	-4.48	1.16	0.05
Change in Accounts Receivable	17.61	-9.64	-5.5	2.72	1.1
Change in Inventory	-27.91	59.3	43.75	-42.85	-80.51
Change in Accounts Payable	-0.69	-10.64	16.82	-42.02	36.91
Change in Unearned Revenue	-11.22	9.39	-10.48	5.26	3.56
Change in Other Net Operating Assets	15.91	4.51	6.28	-7.25	-10.28
Operating Cash Flow	49.08	-9.4	12.45	-147.48	-63.61
Capital Expenditures	-20.95	-7.36	-3.93	-7.1	-6.31
Sale of Property, Plant & Equipment	-	-	0.02	-	-
Sale (Purchase) of Intangibles	-	-	-0.9	-0.71	-1.82
Investment in Securities	-52.19	-21.51	14.97	-	-
Other Investing Activities	-0.94	0.45	-3.37	1.16	-30.18
Investing Cash Flow	-74.08	-28.42	6.79	-6.65	-38.31
Short-Term Debt Issued	-	-	34.01	35.99	20
Long-Term Debt Issued	-	-	-	200	-
Total Debt Issued	-	-	34.01	235.99	20
Short-Term Debt Repaid	-	-70	-	-	-32.3
Long-Term Debt Repaid	-1.89	-187.43	-37.93	-232.98	-2.33
Total Debt Repaid	-1.89	-257.43	-37.93	-232.98	-34.63
Net Debt Issued (Repaid)	-1.89	-257.43	-3.92	3.01	-14.63
Issuance of Common Stock	0.01	322	-	-	135
Financing Cash Flow	-1.88	64.58	-3.92	3.01	120.37
Foreign Exchange Rate Adjustments	-0.13	0.04	0.07	0.67	-0.18
Net Cash Flow	-27.02	26.8	15.4	-150.45	18.27
Free Cash Flow	28.13	-16.76	8.53	-154.59	-69.92
Free Cash Flow Margin	10.69%	-10.42%	3.53%	-81.04%	-33.47%
Free Cash Flow Per Share	0.66	-0.37	0.29	-5.34	-2.75
Cash Interest Paid	0.7	1.03	6.01	0.56	0.75
Cash Income Tax Paid	0.15	0.22	0.02	0.04	-0.05
Levered Free Cash Flow	9.93	0.3	45.47	-124.6	-100.55
Unlevered Free Cash Flow	10.36	0.95	49.22	-125.85	-101.78
Change in Working Capital	-6.3	52.93	56.74	-82.34	-30.5

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