Art Emperor Technology And Culture Co., Ltd. (TPEX:6650)

TPEX:6650 Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	38.26	33.19	70.58	59.96	89.56	63.21
Depreciation & Amortization	5.93	5.71	5.13	5.24	5.37	5.58
Loss (Gain) From Sale of Assets	-	-	-	-	-	0.76
Stock-Based Compensation	-	-	4.43	-	-	-
Provision & Write-off of Bad Debts	-0.64	-5.83	3.79	-0.59	-8.2	6.07
Other Operating Activities	3.53	-10.75	0.82	-1.4	2.56	-2.06
Change in Accounts Receivable	-3.14	26.6	-23.81	14.32	-34.43	47.84
Change in Inventory	1.98	3.75	12.66	0.01	-	2.2
Change in Accounts Payable	3.85	3.85	-8.91	-	-0.21	0.21
Change in Unearned Revenue	-0.09	-0.87	-0.63	0.82	0.88	0.32
Change in Other Net Operating Assets	62.8	25.38	-30.84	10.17	-19.29	-14.84
Operating Cash Flow	112.47	81.03	33.24	88.52	36.24	109.29
Operating Cash Flow Growth	290.52%	143.77%	-62.45%	144.30%	-66.85%	-26.04%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-	-	-	-0.25	-	-0.25
Investment in Securities	-	30	-30	-	-	-
Other Investing Activities	-8.12	4.5	1.88	-11.38	-0.01	-0.69
Investing Cash Flow	-8.12	34.5	-28.13	-11.63	-0.01	-0.94

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Long-Term Debt Issued	-	-	30	-	-	-
Long-Term Debt Repaid	-	-29.92	-10.91	-5.1	-4.97	-4.62
Net Debt Issued (Repaid)	-6.07	-29.92	19.09	-5.1	-4.97	-4.62
Issuance of Common Stock	0.17	0.17	90	-	-	-
Common Dividends Paid	-77.73	-77.73	-62.18	-47.22	-73.78	-39.3
Other Financing Activities	-0.25	0.1	0.22	-0.3	0.3	-0.8
Financing Cash Flow	-83.88	-107.38	47.13	-52.62	-78.45	-44.72

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Cash Flow	20.47	8.14	52.24	24.27	-42.23	63.63

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	112.47	81.03	33.24	88.27	36.24	109.04
Free Cash Flow Growth	290.52%	143.77%	-62.34%	143.61%	-66.77%	-26.21%
Free Cash Flow Margin	72.99%	53.51%	15.38%	51.54%	19.55%	60.48%
Free Cash Flow Per Share	3.58	2.60	1.07	3.02	1.24	3.73
Levered Free Cash Flow	45.17	72.61	20.2	62.17	-6.04	94.25
Unlevered Free Cash Flow	45.38	72.93	20.53	62.51	-5.56	94.51

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	0.52	0.52	0.52	0.54	0.76	0.42
Cash Income Tax Paid	20.29	20.29	12	15.85	15.75	16.24
Change in Working Capital	65.4	58.71	-51.52	25.31	-53.06	35.73

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 19, 2026

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