Grade Upon Technology Corp (TPEX:6739)
Taiwan · Delayed Price · Currency is TWD 1,140.00
+30.00 (2.70%)
Sep 8, 2026, 12:26 PM CST
Grade Upon Technology Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 552.22 | 374.57 | 127.48 | 49.86 | 31.08 | 11.15 |
Depreciation & Amortization | 11.84 | 12.85 | 8.9 | 9.01 | 6.43 | 10.16 |
Other Amortization | 1.96 | 1.25 | 0.91 | 1.08 | 1.51 | 1.88 |
Loss (Gain) From Sale of Assets | - | - | -0.02 | -0.27 | -0.03 | 0 |
Loss (Gain) From Sale of Investments | -23.5 | -14.15 | 1.49 | - | - | - |
Loss (Gain) on Equity Investments | 5.44 | -9.06 | -10.66 | 1.46 | - | - |
Stock-Based Compensation | 1.98 | 8.13 | 13.46 | 0.74 | 0.78 | 1.24 |
Provision & Write-off of Bad Debts | -0.19 | -0.1 | -1.57 | 2.29 | 4.01 | 3.2 |
Other Operating Activities | 49.86 | 37.32 | 9.31 | 9.46 | 1.83 | -1.56 |
Change in Accounts Receivable | -62.25 | -70.6 | 6.15 | 32.78 | -11.22 | -39.9 |
Change in Inventory | -74.05 | -51.4 | -6.77 | 2.58 | 14.41 | -41.63 |
Change in Accounts Payable | 39.93 | 7.07 | 13.09 | -17.31 | -1.63 | 20.99 |
Change in Unearned Revenue | -1.04 | 21.88 | 25.8 | 34.36 | -17.05 | 11.95 |
Change in Other Net Operating Assets | 31.51 | 48.71 | 8.79 | 5.54 | 4.1 | 6.2 |
Operating Cash Flow | 533.72 | 366.46 | 196.34 | 131.58 | 34.21 | -16.32 |
Operating Cash Flow Growth | 93.84% | 86.64% | 49.22% | 284.61% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -201.91 | -276.03 | -57.6 | -0.63 | -0.53 | -1.47 |
Sale of Property, Plant & Equipment | - | - | 0.11 | 0.3 | 0.14 | - |
Sale (Purchase) of Intangibles | -4.59 | -7.5 | -0.42 | -0.97 | -0.55 | -1.51 |
Investment in Securities | -9.76 | 47.04 | -239.68 | -4.61 | - | 28.48 |
Other Investing Activities | -0.06 | 0.14 | -2.23 | 0.14 | 0.18 | -0.43 |
Investing Cash Flow | -216.31 | -236.34 | -299.83 | -5.77 | -0.77 | 25.08 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Short-Term Debt Issued | - | - | - | 1 | 60 | 86 |
Long-Term Debt Issued | - | - | - | 35 | - | - |
Total Debt Issued | 30 | - | - | 36 | 60 | 86 |
Short-Term Debt Repaid | - | - | - | -44 | -60 | -86 |
Long-Term Debt Repaid | - | -1.61 | -36.78 | -1.63 | -1.36 | -1.36 |
Lease Payments | -1.57 | -1.61 | -1.78 | -1.63 | -1.36 | -1.36 |
Total Debt Repaid | -31.57 | -1.61 | -36.78 | -45.63 | -61.36 | -87.36 |
Net Debt Issued (Repaid) | -1.57 | -1.61 | -36.78 | -9.63 | -1.36 | -1.36 |
Issuance of Common Stock | 1.52 | 1.71 | 299.21 | 63.03 | 0.91 | - |
Repurchase of Common Stock | - | - | - | -8.58 | - | - |
Common Dividends Paid | -116.02 | -116.02 | -40.6 | -20.16 | - | - |
Financing Cash Flow | -116.07 | -115.92 | 221.82 | 24.66 | -0.45 | -1.36 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 2.99 | 1.9 | 1.21 | -0.78 | 0.48 | 0.08 |
Net Cash Flow | 204.33 | 16.1 | 119.55 | 149.69 | 33.47 | 7.48 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 331.81 | 90.43 | 138.74 | 130.95 | 33.68 | -17.78 |
Free Cash Flow Growth | 286.88% | -34.82% | 5.95% | 288.78% | - | - |
Free Cash Flow Margin | 29.57% | 11.22% | 33.87% | 51.30% | 15.36% | -8.19% |
Free Cash Flow Per Share | 14.19 | 3.87 | 6.47 | 6.56 | 1.86 | -0.98 |
Levered Free Cash Flow | 392.24 | 68.85 | 33.78 | 135.01 | 21.67 | -24.78 |
Unlevered Free Cash Flow | 392.29 | 68.88 | 33.92 | 135.33 | 21.96 | -24.48 |
Free Cash Flow After Leases | 330.24 | 88.82 | 136.96 | 129.32 | 32.32 | -19.14 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 0.08 | 0.05 | 0.23 | 0.52 | 0.48 | 0.49 |
Cash Income Tax Paid | 80.31 | 43.74 | 23.17 | 12.34 | 4.53 | 4.69 |
Change in Working Capital | -65.88 | -44.35 | 47.05 | 57.95 | -11.39 | -42.39 |