Wave Power Technology Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	98.89	86.81	86.77	113.76	90.38	63.55
Depreciation & Amortization	26.74	22.23	19.67	17.04	17.93	14.48
Other Amortization	4.4	4.4	4.03	3.52	3.06	1.19
Loss (Gain) on Equity Investments	-3.7	-3.26	-	-	-	-
Stock-Based Compensation	-	-	-	-	-	2.07
Provision & Write-off of Bad Debts	0.03	0.01	-0.03	0.02	0	0.02
Other Operating Activities	8.65	3.66	-0.87	3.48	0.34	13.16
Change in Accounts Receivable	-78.39	-68.17	97.83	-64.67	-53.12	-14.22
Change in Inventory	-75.27	-21.24	-20.26	-85.51	4.89	-27.12
Change in Accounts Payable	82.77	35.23	-23.68	20.98	-1.35	13.38
Change in Unearned Revenue	11.84	7.86	-1.27	5.26	-0.85	0.82
Change in Other Net Operating Assets	-3.04	-7.2	-2.05	7.43	9.44	7.83
Operating Cash Flow	72.92	60.34	160.13	21.31	70.72	75.17
Operating Cash Flow Growth	-55.35%	-62.32%	651.34%	-69.86%	-5.93%	-
Capital Expenditures	-125.69	-58.68	-19.67	-18.66	-26.04	-15.51
Sale (Purchase) of Intangibles	-	-	-3.6	-3.08	-3.99	-11.25
Investment in Securities	329.56	95.81	-361.2	47.6	-	-
Other Investing Activities	-11.96	1.15	0.05	5.76	-67.5	-13.8
Investing Cash Flow	191.91	38.28	-384.42	31.62	-97.53	-40.57
Short-Term Debt Issued	-	10	5	-	10	-
Total Debt Issued	10	10	5	-	10	-
Short-Term Debt Repaid	-	-10	-5	-	-	-
Long-Term Debt Repaid	-	-3.02	-1.6	-0.75	-0.79	-54.86
Total Debt Repaid	-21.18	-13.02	-6.6	-0.75	-0.79	-54.86
Net Debt Issued (Repaid)	-11.18	-3.02	-1.6	-0.75	9.21	-54.86
Issuance of Common Stock	-	-	396.47	0.66	0.28	297.5
Common Dividends Paid	-78.43	-75.02	-106.95	-77.5	-55.8	-7.5
Financing Cash Flow	-89.61	-78.04	287.92	-77.59	-46.31	235.14
Net Cash Flow	175.22	20.58	63.63	-24.65	-73.12	269.75
Free Cash Flow	-52.78	1.66	140.47	2.65	44.68	59.66
Free Cash Flow Growth	-	-98.82%	5196.68%	-94.06%	-25.12%	-
Free Cash Flow Margin	-9.68%	0.40%	34.14%	0.61%	12.34%	21.28%
Free Cash Flow Per Share	-1.55	0.05	4.36	0.09	1.41	2.70
Cash Interest Paid	0.59	0.59	0.41	0.16	0.07	0.95
Cash Income Tax Paid	18.74	18.74	31.61	26.03	22.33	3.27
Levered Free Cash Flow	-30.38	-46.44	120.61	29.89	-42.5	-
Unlevered Free Cash Flow	-29.77	-46.07	120.86	29.99	-42.46	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.