Acon Optics Communications Inc. (TPEX:6820)
Taiwan · Delayed Price · Currency is TWD 376.00
+38.00 (11.24%)
Sep 8, 2026, 12:30 PM CST
TPEX:6820 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 | 51.18 | 6.51 | 81.78 | 14.07 | 51.9 | 17.35 |
Depreciation & Amortization | 86.27 | 77.56 | 69.3 | 70.19 | 69.66 | 63.52 |
Loss (Gain) From Sale of Assets | - | - | - | -0.07 | - | -0.04 |
Stock-Based Compensation | 9.1 | 9.13 | 3.87 | 0.32 | 0.65 | 0.46 |
Provision & Write-off of Bad Debts | 0.42 | -1.04 | 0.97 | -1.51 | 2 | -0.08 |
Other Operating Activities | -1.26 | 3.24 | 4.9 | -7.81 | 5.47 | -3.98 |
Change in Accounts Receivable | -146.68 | 17.15 | -129.1 | 51.55 | 26.12 | -6.64 |
Change in Inventory | -47.7 | -13.92 | -9.38 | 14.74 | 38.41 | -7.8 |
Change in Accounts Payable | 121.41 | -27.72 | 66.4 | -54.61 | -67.93 | 57.31 |
Change in Other Net Operating Assets | 16.69 | -3.19 | 48.07 | -7.3 | 20.16 | 6.99 |
Operating Cash Flow | 89.42 | 67.71 | 136.81 | 79.56 | 146.43 | 127.08 |
Operating Cash Flow Growth | -43.14% | -50.51% | 71.95% | -45.66% | 15.23% | 70.13% |
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 | -93.29 | -80.35 | -29.62 | -22.94 | -43.21 | -50.06 |
Sale of Property, Plant & Equipment | - | - | - | 0.7 | - | 0.13 |
Sale (Purchase) of Intangibles | -11.83 | -9.83 | -8.06 | -9.45 | -1.88 | -2.85 |
Other Investing Activities | 17.16 | 42.86 | -55.25 | 9.59 | 91.45 | -31.33 |
Investing Cash Flow | -118.05 | -47.32 | -92.93 | -22.1 | 46.36 | -84.1 |
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 | - | 9.14 | - | 52.27 | - | - |
Long-Term Debt Issued | - | - | - | 30 | 30 | 52.6 |
Total Debt Issued | 22.99 | 9.14 | - | 82.27 | 30 | 52.6 |
Short-Term Debt Repaid | - | - | -17.45 | - | -39 | -1.89 |
Long-Term Debt Repaid | - | -40.66 | -48.38 | -57.68 | -87.99 | -68.7 |
Lease Payments | -28.9 | -24.89 | -21.37 | -24.37 | -19.37 | -23.47 |
Total Debt Repaid | -40.53 | -40.66 | -65.83 | -57.68 | -126.99 | -70.59 |
Net Debt Issued (Repaid) | -17.54 | -31.53 | -65.83 | 24.59 | -96.99 | -17.99 |
Issuance of Common Stock | 15.25 | 15.25 | 3.8 | 1.44 | - | - |
Repurchase of Common Stock | - | - | - | - | -13.8 | -3.22 |
Common Dividends Paid | -6.66 | -43.31 | -10.73 | -32.04 | -13.12 | -11 |
Financing Cash Flow | -8.96 | -59.59 | -72.76 | -6.02 | -123.91 | -32.2 |
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 | 10.08 | 0.64 | 0.89 | 0.01 | 2.28 | -0.72 |
Net Cash Flow | -27.52 | -38.57 | -27.99 | 51.46 | 71.17 | 10.06 |
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 | -3.88 | -12.65 | 107.19 | 56.63 | 103.22 | 77.02 |
Free Cash Flow Growth | - | - | 89.29% | -45.14% | 34.03% | 103.55% |
Free Cash Flow Margin | -0.41% | -1.51% | 14.07% | 9.43% | 13.61% | 10.20% |
Free Cash Flow Per Share | -0.17 | -0.57 | 4.85 | 2.58 | 4.66 | 3.48 |
Levered Free Cash Flow | -36.39 | 15.76 | 1.77 | 37.06 | 174.74 | 35.85 |
Unlevered Free Cash Flow | -33.58 | 17.9 | 4.62 | 39.57 | 177.41 | 38.08 |
Free Cash Flow After Leases | -32.78 | -37.54 | 85.82 | 32.26 | 83.86 | 53.55 |
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 | 4.48 | 3.47 | 4.61 | 3.97 | 4.29 | 3.52 |
Cash Income Tax Paid | 6.74 | 9.01 | 3.24 | 8.18 | 0.43 | -1.24 |
Change in Working Capital | -56.28 | -27.69 | -24 | 4.37 | 16.76 | 49.86 |