Integrated Solutions Technology Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-5.6	6.39	144.33	27.65
Depreciation & Amortization	17.29	13.84	10.49	37.87
Other Amortization	7.18	7.18	3.96	-
Stock-Based Compensation	2.48	1.59	3.31	0.05
Provision & Write-off of Bad Debts	-0.09	1.19	4.52	-
Other Operating Activities	4.36	-6.36	10.68	17.24
Change in Accounts Receivable	33.69	-21.57	20.24	-25.51
Change in Inventory	-16.65	-2.25	-69.28	16.01
Change in Accounts Payable	40.82	-1.14	22.15	13.73
Change in Unearned Revenue	4.5	-4.46	-14.14	24.89
Change in Other Net Operating Assets	15.08	-9.03	34.92	-47.47
Operating Cash Flow	103.06	-14.62	171.19	64.47
Operating Cash Flow Growth	-	-	165.53%	-
Capital Expenditures	-23.91	-23.33	-7.1	-4.96
Sale (Purchase) of Intangibles	-12.47	-6.04	-11.86	-
Investment in Securities	31.4	9.3	-170	-
Other Investing Activities	0.48	0.64	-	-1.61
Investing Cash Flow	-4.5	-19.43	-188.95	-6.56
Long-Term Debt Repaid	-	-7.39	-5.87	-7.15
Net Debt Issued (Repaid)	-7.2	-7.39	-5.87	-7.15
Issuance of Common Stock	1.45	2.48	200.46	20
Repurchase of Common Stock	-	-	-81.43	-
Common Dividends Paid	-	-94.61	-24.43	-17.49
Other Financing Activities	-9.24	-9.24	12.26	-
Financing Cash Flow	-14.99	-108.77	100.99	-4.65
Foreign Exchange Rate Adjustments	0.3	-0.14	0.05	-0.07
Net Cash Flow	83.87	-142.96	83.27	53.19
Free Cash Flow	79.15	-37.94	164.09	59.51
Free Cash Flow Growth	-	-	175.73%	-
Free Cash Flow Margin	16.71%	-8.33%	23.99%	13.80%
Free Cash Flow Per Share	2.08	-0.99	5.80	1.88
Cash Interest Paid	0.32	0.39	0.22	0.19
Cash Income Tax Paid	4.72	25.63	19.87	4
Levered Free Cash Flow	76.12	-40.47	30.48	-
Unlevered Free Cash Flow	76.32	-40.23	30.62	-
Change in Net Working Capital	-101.16	31.36	64.27	-

Source: S&P Capital IQ. Standard template. Financial Sources.