Ion Electronic Materials Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	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	-42.36	88.73	104.74	127.54	-20.78
Depreciation & Amortization	63.23	31.2	29.98	13	6.81
Other Amortization	1.23	1.14	0.74	0.23	0.03
Loss (Gain) From Sale of Assets	-8.99	-0	-0.01	-	-
Loss (Gain) on Equity Investments	-2.84	-	-	-	-
Stock-Based Compensation	-	18.76	3.33	3.99	1.36
Other Operating Activities	-19.88	-5.99	-4.97	22.53	-
Change in Accounts Receivable	51.64	-44.66	84.98	-154.06	-22.59
Change in Inventory	40.43	21.39	-206.2	-32.05	-8.69
Change in Accounts Payable	54.64	-33.71	-8.08	56.21	-5.57
Change in Unearned Revenue	-12.02	-63.38	77.48	-	-
Change in Other Net Operating Assets	-25.58	132.56	-117.84	19.81	1.63
Operating Cash Flow	99.49	146.04	-35.86	57.19	-47.8
Operating Cash Flow Growth	-31.88%	-	-	-	-
Capital Expenditures	-359.37	-463.87	-162.99	-28.94	-17.39
Sale of Property, Plant & Equipment	10.25	0	0.05	-	-
Cash Acquisitions	-	-	-	-35.6	-
Sale (Purchase) of Intangibles	-0.27	-2.31	-0.21	-12.83	-
Investment in Securities	-112.83	-	-3.09	-	-
Other Investing Activities	-47.11	-8.1	-2.95	-11.54	-2.43
Investing Cash Flow	-509.33	-474.28	-169.19	-88.9	-19.82
Short-Term Debt Issued	-	-	-	81.5	-
Long-Term Debt Issued	396.76	-	-	-	-
Total Debt Issued	396.76	-	-	81.5	-
Short-Term Debt Repaid	-50	-33.88	-12.62	-	-
Long-Term Debt Repaid	-9.84	-10.86	-10.9	-4.92	-5.51
Total Debt Repaid	-59.84	-44.74	-23.53	-4.92	-5.51
Net Debt Issued (Repaid)	336.92	-44.74	-23.53	76.58	-5.51
Issuance of Common Stock	4.76	15.79	898.76	44.94	70
Common Dividends Paid	-40.98	-32.99	-	-	-
Other Financing Activities	1.07	0.04	-16.12	-	10.32
Financing Cash Flow	301.77	-61.9	859.12	121.52	74.81
Foreign Exchange Rate Adjustments	2.33	-	-	-	-
Net Cash Flow	-105.74	-390.14	654.07	89.81	7.19
Free Cash Flow	-259.89	-317.84	-198.84	28.26	-65.19
Free Cash Flow Margin	-52.37%	-67.74%	-21.08%	7.97%	-138.29%
Free Cash Flow Per Share	-7.70	-9.30	-7.95	1.63	-19.10
Cash Interest Paid	6.38	5.2	3.49	0.91	0.66
Cash Income Tax Paid	5.95	28.44	33.05	-	-
Levered Free Cash Flow	-262.34	-454.95	-231.24	-142.48	-
Unlevered Free Cash Flow	-258.35	-451.7	-229.05	-141.91	-

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