Locus Cell 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	-181.54	-113.02	-96.89	-53.48	-34.52
Depreciation & Amortization	32.18	24.5	17.4	11.28	4.38
Stock-Based Compensation	9.07	9.81	9.05	1.72	-
Other Operating Activities	4.61	-1.74	-3.52	-1.18	-0.07
Change in Accounts Receivable	0.04	-0.52	-0.01	-	-0.02
Change in Inventory	-1.25	-1.61	-0.46	-0.36	-
Change in Accounts Payable	-0.46	0.83	-0.25	0.25	-
Change in Unearned Revenue	1.52	0.25	0.41	-	-
Change in Other Net Operating Assets	-32.99	-24.38	-3.86	3.8	1.46
Operating Cash Flow	-168.82	-105.88	-78.13	-37.96	-28.77
Capital Expenditures	-430.75	-442.38	-80.74	-24.15	-1.46
Sale (Purchase) of Intangibles	-1.29	-3.81	-3.18	-0.1	-0.16
Investment in Securities	19	-20	100	1,300	-1,405
Other Investing Activities	0.05	-0	-1.01	-1.22	-3.42
Investing Cash Flow	-412.99	-466.19	15.06	1,274	-1,410
Long-Term Debt Issued	231.98	-	-	-	-
Long-Term Debt Repaid	-16.22	-15.05	-13.01	-9.81	-3.71
Net Debt Issued (Repaid)	215.76	-15.05	-13.01	-9.81	-3.71
Issuance of Common Stock	0.66	-	-	-	1,999
Financing Cash Flow	216.41	-15.05	-13.01	-9.81	1,995
Foreign Exchange Rate Adjustments	-2.36	-	-	-	-
Net Cash Flow	-367.76	-587.11	-76.08	1,226	556.84
Free Cash Flow	-599.57	-548.26	-158.87	-62.12	-30.22
Free Cash Flow Margin	-4706.97%	-23270.71%	-39131.53%	-10352.50%	-
Free Cash Flow Per Share	-3.00	-2.74	-0.79	-0.31	-0.24
Cash Interest Paid	-	1.2	1.28	1.32	1.09
Cash Income Tax Paid	-	1.74	3.52	1.18	0.07
Levered Free Cash Flow	-520.64	-526.47	-149.87	-66.91	-22.5
Unlevered Free Cash Flow	-519.34	-525.72	-149.07	-66.09	-21.82
Change in Working Capital	-33.14	-25.43	-4.17	3.7	1.45

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.