Best Precision Industrial 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	118.5	122.94	100.02	228.47	151.42
Depreciation & Amortization	132.59	123.94	136.06	159.01	163.39
Other Amortization	3.79	3.24	2.82	2.07	1.79
Loss (Gain) From Sale of Assets	-	0.07	-	-1.31	-4.28
Stock-Based Compensation	-	5.04	6.35	5.91	0.64
Other Operating Activities	-6	-33.51	-21.54	5.67	33.99
Change in Accounts Receivable	4.2	-55.1	59.47	-34.51	75.33
Change in Inventory	5.53	-29.87	21.64	6.53	-27.34
Change in Accounts Payable	-15.42	19.02	-20.61	1.28	-20.51
Change in Unearned Revenue	-18.86	22.68	-7.71	-15.77	6.4
Change in Other Net Operating Assets	15.64	7.51	26.54	-39.85	27.55
Operating Cash Flow	239.96	185.96	303.04	317.49	408.37
Operating Cash Flow Growth	29.04%	-38.64%	-4.55%	-22.25%	32.36%
Capital Expenditures	-38.03	-315.78	-118.14	-215.47	-214.45
Sale of Property, Plant & Equipment	-	1.1	-	1.32	4.3
Sale (Purchase) of Intangibles	-13.98	-14.06	-3.57	-3.23	-0.68
Investment in Securities	-459.98	-	-79.9	-75.11	-21.73
Other Investing Activities	-0.03	-117.74	-0.52	0.2	0.84
Investing Cash Flow	-512.02	-446.48	-202.13	-292.3	-231.73
Short-Term Debt Issued	-	30	150	-	-
Total Debt Issued	-	30	150	-	-
Short-Term Debt Repaid	-80	-	-	-	-
Long-Term Debt Repaid	-14.01	-61.35	-47.6	-47.07	-47
Total Debt Repaid	-94.01	-61.35	-47.6	-47.07	-47
Net Debt Issued (Repaid)	-94.01	-31.35	102.4	-47.07	-47
Issuance of Common Stock	191.82	100.05	7.93	308.96	140.6
Common Dividends Paid	-103.68	-78.27	-70.7	-44.07	-
Financing Cash Flow	-5.86	-9.56	39.63	217.83	93.6
Foreign Exchange Rate Adjustments	22.49	40.77	0.01	0.05	-0.01
Net Cash Flow	-255.42	-229.32	140.55	243.06	270.24
Free Cash Flow	201.94	-129.82	184.9	102.02	193.92
Free Cash Flow Growth	-	-	81.25%	-47.39%	62.88%
Free Cash Flow Margin	21.87%	-19.04%	23.35%	10.32%	20.72%
Free Cash Flow Per Share	4.86	-3.28	4.68	2.78	5.64
Cash Interest Paid	2.93	6.2	4.04	3.13	2.95
Cash Income Tax Paid	10.91	19.62	46.6	38.7	21.01
Levered Free Cash Flow	174.7	-422.51	144.32	-14.01	174.4
Unlevered Free Cash Flow	176.51	-418.64	146.87	-12.04	176.23
Change in Working Capital	-8.91	-35.77	79.33	-82.32	61.43

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