Poindus Systems 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	54.97	58.32	17.3	5.51	57.89
Depreciation & Amortization	20.86	18.02	17.44	22.77	23.64
Other Amortization	-	0.64	0.34	0.11	0.15
Loss (Gain) From Sale of Assets	-	-	-	0.5	-0.31
Asset Writedown & Restructuring Costs	-	-	-	15.28	-
Provision & Write-off of Bad Debts	0.58	-0.92	0.6	0.2	-
Other Operating Activities	-9.6	12.09	-4.24	-8.32	10.67
Change in Accounts Receivable	79.16	-70.65	-39.6	32.59	-42.9
Change in Inventory	-38.82	-30.98	82.42	27.43	-137.99
Change in Accounts Payable	24.24	-16.61	61.59	-72.4	49.8
Change in Unearned Revenue	0.86	12.65	0.69	-23.28	-16.83
Change in Other Net Operating Assets	-8.3	48.94	-9.23	-4.13	-13.84
Operating Cash Flow	123.94	31.49	127.3	-3.73	-69.73
Operating Cash Flow Growth	293.57%	-75.26%	-	-	-
Capital Expenditures	-11.32	-2.22	-2.57	-3.28	-4.74
Sale of Property, Plant & Equipment	-	-	-	-	0.48
Cash Acquisitions	-	-60.94	-	-	-
Sale (Purchase) of Intangibles	-0.79	-0.46	-	-1.89	-1.56
Investment in Securities	-	0.96	-0.05	-0.02	40.91
Investing Cash Flow	-12.11	-62.65	-2.63	-5.19	35.09
Short-Term Debt Issued	25.62	17.14	-	-	-
Total Debt Issued	25.62	17.14	-	-	-
Short-Term Debt Repaid	-	-	-0.08	-0.12	-7.02
Long-Term Debt Repaid	-12.91	-11.87	-10.54	-10.63	-10.71
Total Debt Repaid	-12.91	-11.87	-10.62	-10.75	-17.73
Net Debt Issued (Repaid)	12.71	5.28	-10.62	-10.75	-17.73
Common Dividends Paid	-46.62	-13.65	-4.2	-48.3	-31.5
Financing Cash Flow	-33.91	-8.38	-14.82	-59.05	-49.23
Foreign Exchange Rate Adjustments	1.04	0.13	-0.04	0.39	-0.47
Net Cash Flow	78.97	-39.41	109.82	-67.58	-84.34
Free Cash Flow	112.63	29.27	124.73	-7.01	-74.46
Free Cash Flow Growth	284.73%	-76.53%	-	-	-
Free Cash Flow Margin	8.62%	2.50%	17.99%	-0.92%	-7.64%
Free Cash Flow Per Share	5.31	1.38	5.90	-0.33	-3.48
Cash Interest Paid	-	1.63	0.78	0.93	0.67
Cash Income Tax Paid	-	8.4	10.38	14.09	3.75
Levered Free Cash Flow	88.44	-47.5	117.85	-23.6	-39.46
Unlevered Free Cash Flow	89.93	-46.48	118.34	-23.02	-39.04
Change in Working Capital	57.13	-56.66	95.86	-39.78	-161.76

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