Best Precision Industrial Co., Ltd. (TPEX:6859)

Best Precision Industrial 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	117.37	118.5	122.94	100.02	228.47	151.42
Depreciation & Amortization	121.82	132.59	123.94	136.06	159.01	163.39
Other Amortization	5.08	3.79	3.24	2.82	2.07	1.79
Loss (Gain) From Sale of Assets	2.54	-	0.07	-	-1.31	-4.28
Stock-Based Compensation	-0.53	-	5.04	6.35	5.91	0.64
Other Operating Activities	-104.84	-6	-33.51	-21.54	5.67	33.99
Change in Accounts Receivable	145.17	4.2	-55.1	59.47	-34.51	75.33
Change in Inventory	-26.38	5.53	-29.87	21.64	6.53	-27.34
Change in Accounts Payable	-6.3	-15.42	19.02	-20.61	1.28	-20.51
Change in Unearned Revenue	6.08	-18.86	22.68	-7.71	-15.77	6.4
Change in Other Net Operating Assets	18.51	15.64	7.51	26.54	-39.85	27.55
Operating Cash Flow	278.51	239.96	185.96	303.04	317.49	408.37
Operating Cash Flow Growth	61.75%	29.04%	-38.64%	-4.55%	-22.25%	32.36%

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	-152.15	-38.03	-315.78	-118.14	-215.47	-214.45
Sale of Property, Plant & Equipment	1.56	-	1.1	-	1.32	4.3
Sale (Purchase) of Intangibles	-14.55	-13.98	-14.06	-3.57	-3.23	-0.68
Investment in Securities	-474.07	-459.98	-	-79.9	-75.11	-21.73
Other Investing Activities	-0.03	-0.03	-117.74	-0.52	0.2	0.84
Investing Cash Flow	-639.24	-512.02	-446.48	-202.13	-292.3	-231.73

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
Short-Term Debt Issued	-	-	30	150	-	-
Total Debt Issued	30.96	-	30	150	-	-
Short-Term Debt Repaid	-	-80	-	-	-	-
Long-Term Debt Repaid	-	-14.01	-61.35	-47.6	-47.07	-47
Lease Payments	-4.22	-4.39	-4.13	-3.59	-3.05	-2.99
Total Debt Repaid	26.16	-94.01	-61.35	-47.6	-47.07	-47
Net Debt Issued (Repaid)	57.12	-94.01	-31.35	102.4	-47.07	-47
Issuance of Common Stock	5.87	191.82	100.05	7.93	308.96	140.6
Common Dividends Paid	-	-103.68	-78.27	-70.7	-44.07	-
Financing Cash Flow	62.98	-5.86	-9.56	39.63	217.83	93.6

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
Foreign Exchange Rate Adjustments	99.85	22.49	40.77	0.01	0.05	-0.01
Net Cash Flow	-197.9	-255.42	-229.32	140.55	243.06	270.24

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	126.37	201.94	-129.82	184.9	102.02	193.92
Free Cash Flow Growth	54.47%	-	-	81.25%	-47.39%	62.88%
Free Cash Flow Margin	18.95%	21.87%	-19.04%	23.35%	10.32%	20.72%
Free Cash Flow Per Share	3.04	4.86	-3.28	4.68	2.78	5.64
Levered Free Cash Flow	137.05	174.7	-422.51	144.32	-14.01	174.4
Unlevered Free Cash Flow	139.65	176.51	-418.64	146.87	-12.04	176.23
Free Cash Flow After Leases	122.14	197.54	-133.95	181.32	98.96	190.93

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	4.09	2.93	6.2	4.04	3.13	2.95
Cash Income Tax Paid	32.07	10.91	19.62	46.6	38.7	21.01
Change in Working Capital	137.08	-8.91	-35.77	79.33	-82.32	61.43

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

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

Update frequency:

Quarterly

Last checked:

Sep 13, 2026

Data Sources Report a data error