O'Pay Electronic Payment 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	-78.2	-55.8	-56.67	-31.24	-19.55
Depreciation & Amortization	13	3.97	2.26	2.53	3.53
Other Amortization	1.98	0.99	0.64	0.7	0.77
Other Operating Activities	0.51	0.81	-0.65	0.11	0.22
Change in Accounts Receivable	0.03	-0.03	-0	0.13	0.05
Change in Accounts Payable	0.63	0.58	0.32	0.2	-0.02
Change in Unearned Revenue	0.35	-0.01	-0.1	-0.25	-0.22
Change in Other Net Operating Assets	-4.05	-1.36	12.75	11.87	14.05
Operating Cash Flow	-65.75	-50.84	-41.45	-15.95	-1.17
Capital Expenditures	-3.53	-12.14	-4.87	-5.98	-1.45
Sale (Purchase) of Intangibles	-2.73	-2.89	-1.04	-0.52	-0.32
Investment in Securities	55.64	15.58	10.99	6.45	-3.52
Other Investing Activities	4.53	-5.33	-0.08	-0.53	-0.94
Investing Cash Flow	53.91	-4.78	5.01	0.37	-4.51
Long-Term Debt Repaid	-6.35	-	-	-2.08	-4.1
Net Debt Issued (Repaid)	-6.35	-	-	-2.08	-4.1
Other Financing Activities	-	1.5	1.42	2.6	3.2
Financing Cash Flow	-6.35	1.5	1.42	0.52	-0.9
Net Cash Flow	-18.2	-54.12	-35.02	-15.06	-6.58
Free Cash Flow	-69.28	-62.99	-46.31	-21.93	-2.62
Free Cash Flow Margin	-871.79%	-749.22%	-666.74%	-30.90%	-2.41%
Free Cash Flow Per Share	-0.95	-0.87	-0.64	-0.30	-0.04
Cash Interest Paid	1.52	-	-	0.01	0.08
Cash Income Tax Paid	-0.12	0.11	0.1	0.01	-0.27
Levered Free Cash Flow	99.42	75.1	-35.88	40.87	-130.66
Unlevered Free Cash Flow	100.37	75.1	-35.88	40.87	-130.6
Change in Working Capital	-3.04	-0.82	12.97	11.95	13.87

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