eLand Information 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	59.31	48.37	35.84	52	42.91
Depreciation & Amortization	14.47	14.09	13.76	11.85	11.49
Other Amortization	-	0.07	0.07	0.02	0.01
Loss (Gain) From Sale of Assets	-	-0.01	-	-	0.09
Stock-Based Compensation	0.28	-	-	-	-
Provision & Write-off of Bad Debts	-	0.03	-0.16	0.18	0.14
Other Operating Activities	-2.2	0.89	-6.5	3.53	0.35
Change in Accounts Receivable	-14.48	0.84	-0.72	-4.55	-6.69
Change in Accounts Payable	0.74	-0.89	0.62	-0.29	1.38
Change in Unearned Revenue	6.49	1.82	-0.41	0.01	4.84
Change in Other Net Operating Assets	5.62	2.08	2.13	0.16	3.21
Operating Cash Flow	70.23	67.29	44.61	62.9	57.73
Operating Cash Flow Growth	4.38%	50.83%	-29.08%	8.97%	-7.76%
Capital Expenditures	-10.61	-5.31	-8.39	-0.61	-4.7
Sale of Property, Plant & Equipment	-	0.01	0	-	0
Sale (Purchase) of Intangibles	-	-	-0.32	-	-
Investment in Securities	-104.45	-2.34	-101.88	-2.37	-0.71
Other Investing Activities	0.92	3.61	1.76	1.81	0.41
Investing Cash Flow	-114.15	-4.04	-108.83	-1.18	-3.01
Long-Term Debt Repaid	-9.17	-8.92	-7.69	-8.37	-9.42
Net Debt Issued (Repaid)	-9.17	-8.92	-7.69	-8.37	-9.42
Issuance of Common Stock	116.12	-	-	-	-
Common Dividends Paid	-35.29	-26.47	-26.47	-	-34.69
Other Financing Activities	-0.2	-0.39	-0.28	-0.1	-0.13
Financing Cash Flow	71.46	-35.78	-34.43	-8.47	-44.23
Net Cash Flow	27.55	27.47	-98.66	53.26	10.49
Free Cash Flow	59.62	61.98	36.22	62.29	53.03
Free Cash Flow Growth	-3.80%	71.09%	-41.85%	17.46%	-5.56%
Free Cash Flow Margin	28.37%	33.79%	21.94%	36.88%	34.46%
Free Cash Flow Per Share	3.13	3.50	2.05	3.52	3.01
Cash Interest Paid	0.2	0.39	0.28	0.1	0.13
Cash Income Tax Paid	10.34	5.8	11.33	9.03	10.36
Levered Free Cash Flow	45.37	49	19.42	57.31	45.59
Unlevered Free Cash Flow	45.5	49.25	19.59	57.37	45.67
Change in Working Capital	-1.62	3.85	1.61	-4.67	2.74

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