U-MEDIA Communications 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	145.81	135.65	153.81	201.32	111.75
Depreciation & Amortization	34.6	37.14	39.1	37.19	39.27
Other Amortization	-	-	0.92	1.5	2.92
Stock-Based Compensation	-	-	11.06	2.16	-
Provision & Write-off of Bad Debts	-0.41	0.33	0.03	0.05	-
Other Operating Activities	-86.78	-0.28	73.4	76.05	-31.99
Change in Accounts Receivable	271.7	-333.96	10.49	-189.74	294.44
Change in Inventory	11.97	80.51	55.11	-26.81	-138.42
Change in Accounts Payable	-89.48	76.71	-125.23	-21.15	-20.36
Change in Unearned Revenue	-1.48	1.5	-0.79	0.79	-
Change in Other Net Operating Assets	-43.44	88.44	17.03	61.83	-59.64
Operating Cash Flow	242.48	86.03	234.94	143.18	197.96
Operating Cash Flow Growth	181.85%	-63.38%	64.09%	-27.67%	-48.43%
Capital Expenditures	-1.53	-3.5	-25.32	-11.94	-30.56
Sale (Purchase) of Intangibles	-	-	-	-0.03	-1.12
Investment in Securities	-	-	-	86.13	-10
Other Investing Activities	2.21	-2.22	0.14	0.94	172.15
Investing Cash Flow	0.67	-5.72	-25.18	75.11	130.47
Long-Term Debt Issued	-	-	-	-	90
Total Debt Issued	-	-	-	-	90
Short-Term Debt Repaid	-	-	-	-92.28	-102.59
Long-Term Debt Repaid	-20.53	-16.42	-53.28	-69.13	-119.53
Total Debt Repaid	-20.53	-16.42	-53.28	-161.41	-222.12
Net Debt Issued (Repaid)	-20.53	-16.42	-53.28	-161.41	-132.12
Issuance of Common Stock	-	-	224.21	4.46	-
Repurchase of Common Stock	-	-	-	-0.01	-4.46
Common Dividends Paid	-94.24	-105.54	-150.72	-88	-114.43
Other Financing Activities	-0.54	-0.34	-0.47	-1.72	-2.81
Financing Cash Flow	-115.31	-122.31	19.75	-246.68	-253.81
Foreign Exchange Rate Adjustments	-5.57	6.95	-7.96	-0.13	-5.33
Net Cash Flow	122.29	-35.05	221.55	-28.51	69.29
Free Cash Flow	240.95	82.53	209.62	131.25	167.41
Free Cash Flow Growth	191.95%	-60.63%	59.71%	-21.60%	-55.25%
Free Cash Flow Margin	12.33%	4.20%	8.84%	5.09%	9.71%
Free Cash Flow Per Share	6.32	2.17	5.64	3.96	5.07
Cash Interest Paid	0.54	0.34	0.47	1.72	2.81
Cash Income Tax Paid	56.63	75.63	31.54	0.44	45.5
Levered Free Cash Flow	251.41	-144.9	159.19	135.23	300.27
Unlevered Free Cash Flow	251.75	-144.68	159.46	136.22	301.98
Change in Working Capital	149.27	-86.8	-43.38	-175.08	76.02

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