Acer Cyber Security 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	306.69	225.76	190.59	155.37	86.85
Depreciation & Amortization	1,056	113.62	112.58	116.27	94.41
Other Amortization	-	803.43	586.52	563.81	409.04
Loss (Gain) From Sale of Assets	-	-	-	-0.36	0.01
Stock-Based Compensation	-	6.6	0.67	7.94	-
Other Operating Activities	4.94	7.86	3.21	8.23	25.39
Change in Accounts Receivable	-125.61	-108.18	-119.42	20.05	-107.21
Change in Accounts Payable	95.18	10.22	88.17	-86.22	82.31
Change in Unearned Revenue	-105.91	378.49	-8.84	45.65	0.98
Change in Other Net Operating Assets	45.18	49.28	5.91	31.6	33.19
Operating Cash Flow	1,277	1,487	859.38	862.34	624.97
Operating Cash Flow Growth	-14.15%	73.04%	-0.34%	37.98%	80.17%
Capital Expenditures	-69.32	-995.43	-159.18	-43.81	-306.04
Sale of Property, Plant & Equipment	-	-	-	0.9	-
Cash Acquisitions	-	-	-	-475.75	-3
Sale (Purchase) of Intangibles	-	-1,001	-822.42	-561.98	-616.58
Investment in Securities	-765.59	13.43	4.27	34.19	-27.24
Other Investing Activities	-846.29	-0.08	-2.14	-1.19	237.42
Investing Cash Flow	-1,681	-1,984	-979.47	-1,048	-715.45
Long-Term Debt Issued	-	686.97	-	-	-
Long-Term Debt Repaid	-41.74	-453.02	-43.96	-43.08	-24.08
Total Debt Repaid	-41.74	-453.02	-43.96	-43.08	-24.08
Net Debt Issued (Repaid)	-41.74	233.95	-43.96	-43.08	-24.08
Issuance of Common Stock	-	1,596	-	478.8	-
Common Dividends Paid	-180	-115.03	-99.92	-101.88	-55
Other Financing Activities	-	-151.14	148.73	-0.01	0.62
Financing Cash Flow	-221.74	1,564	4.85	333.83	-78.45
Net Cash Flow	-626.25	1,067	-115.24	148.54	-168.93
Free Cash Flow	1,207	491.65	700.2	818.53	318.93
Free Cash Flow Growth	145.57%	-29.79%	-14.46%	156.65%	-4.53%
Free Cash Flow Margin	49.65%	22.91%	37.96%	51.05%	22.04%
Free Cash Flow Per Share	39.92	21.91	31.41	41.21	18.66
Cash Interest Paid	6.74	15.49	3.37	5.02	0.72
Cash Income Tax Paid	68.27	48.87	39.11	22.66	22.81
Levered Free Cash Flow	448.35	-1,096	68.04	188.29	-234.98
Unlevered Free Cash Flow	452.68	-1,087	70.62	191.43	-234.53
Change in Working Capital	-91.16	329.81	-34.17	11.09	9.27

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.