Lagis Enterprise 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	69.27	68.24	64.11	71.04	48.94
Depreciation & Amortization	42.76	29.4	28.65	28.41	28.19
Other Amortization	-	2.22	3.52	3.46	2.82
Loss (Gain) From Sale of Assets	0.55	-0.01	-	0.13	-
Stock-Based Compensation	0.22	0.06	0.04	0.02	-
Other Operating Activities	0.51	0.52	-3.87	3.73	-0.15
Change in Accounts Receivable	-16.72	5.66	-12.71	8.13	-10
Change in Inventory	2.73	-24	23.09	-42.56	9.67
Change in Accounts Payable	3.41	-0.14	-4.69	0.74	11.39
Change in Other Net Operating Assets	28.96	-7.87	-20.63	11.18	5.38
Operating Cash Flow	131.68	74.06	77.49	84.27	96.24
Operating Cash Flow Growth	77.80%	-4.42%	-8.04%	-12.44%	223.00%
Capital Expenditures	-90.57	-276.12	-222.6	-65.56	-26.14
Sale of Property, Plant & Equipment	0.08	0.06	0.21	0.29	-
Sale (Purchase) of Intangibles	-1.47	-	-3.4	-4.37	-3.37
Other Investing Activities	0.6	0.26	-0.2	-0.11	-0.01
Investing Cash Flow	-91.37	-275.8	-226	-69.75	-29.52
Short-Term Debt Issued	20	-	20	-	-
Long-Term Debt Issued	31.69	237.67	153.64	1	-
Total Debt Issued	51.69	237.67	173.64	1	-
Short-Term Debt Repaid	-20	-20	-	-	-
Long-Term Debt Repaid	-158.62	-7.33	-6.15	-5.77	-5.11
Total Debt Repaid	-178.62	-27.33	-6.15	-5.77	-5.11
Net Debt Issued (Repaid)	-126.93	210.34	167.49	-4.77	-5.11
Issuance of Common Stock	144.78	2.7	-	-	-
Common Dividends Paid	-32.08	-32	-57.6	-32	-25.6
Financing Cash Flow	-14.23	181.03	109.89	-36.77	-30.71
Foreign Exchange Rate Adjustments	0.01	0.04	-0.04	0.03	-0.02
Net Cash Flow	26.1	-20.67	-38.65	-22.22	35.99
Free Cash Flow	41.11	-202.05	-145.11	18.71	70.1
Free Cash Flow Growth	-	-	-	-73.31%	406.82%
Free Cash Flow Margin	8.43%	-44.47%	-31.55%	4.23%	17.84%
Free Cash Flow Per Share	1.25	-6.23	-4.47	0.57	2.17
Cash Interest Paid	2.94	0.06	0.07	0.12	0.12
Cash Income Tax Paid	16.72	16.53	19.73	13.82	12.39
Levered Free Cash Flow	11.93	-219.13	-139.13	-6.44	54.25
Unlevered Free Cash Flow	13.71	-219.1	-139.09	-6.36	54.33
Change in Working Capital	18.38	-26.36	-14.94	-22.51	16.45

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