Wonder Pets Enterprises 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	114.87	100.83	83.08	66.71	64.04
Depreciation & Amortization	354.78	308.11	278.99	229.08	183.12
Other Amortization	-	7.64	5.04	2.53	2.41
Loss (Gain) From Sale of Assets	2.15	-0.99	0.22	0.03	6.99
Loss (Gain) on Equity Investments	0.41	-10.85	-3.89	-1.21	-
Stock-Based Compensation	-	1.12	0.3	4.09	-
Provision & Write-off of Bad Debts	0.09	2.29	-0.23	0.52	0.07
Other Operating Activities	16.06	1.04	1	0.99	-4.96
Change in Accounts Receivable	-6.78	6.36	-9.28	-13.11	-4.67
Change in Inventory	-121.47	-130.93	24.97	-219.64	-95.33
Change in Accounts Payable	32.42	52.94	-73.27	48.87	122.6
Change in Unearned Revenue	5.07	1.45	-1.46	3.86	2.55
Change in Other Net Operating Assets	1.6	-5.04	19.46	15.41	45.32
Operating Cash Flow	399.22	333.95	324.92	138.14	322.14
Operating Cash Flow Growth	19.54%	2.78%	135.21%	-57.12%	79.59%
Capital Expenditures	-82.65	-110.69	-110.75	-127.21	-62.47
Sale of Property, Plant & Equipment	9.25	-	-	-	-
Sale (Purchase) of Intangibles	-7.62	-6.14	-17.72	-0.42	-6.59
Investment in Securities	-287.93	6	-24	-63	15
Other Investing Activities	-4.75	-5.41	-4.01	-7.95	-5.71
Investing Cash Flow	-372.24	-116.24	-156.28	-198.33	-59.6
Short-Term Debt Issued	150	-	-	30	-
Long-Term Debt Issued	-	26	20	100	30
Total Debt Issued	150	26	20	130	30
Short-Term Debt Repaid	-150	-100	-10	-	-50
Long-Term Debt Repaid	-263.63	-284.69	-284.55	-181.19	-137.86
Total Debt Repaid	-413.63	-384.69	-294.55	-181.19	-187.86
Net Debt Issued (Repaid)	-263.63	-358.69	-274.55	-51.19	-157.86
Issuance of Common Stock	274.93	277.66	141	42	-
Common Dividends Paid	-43.63	-39.99	-26.58	-	-
Other Financing Activities	4.96	3.09	-0.05	0.4	0.05
Financing Cash Flow	-27.38	-117.93	-160.18	-8.79	-157.81
Foreign Exchange Rate Adjustments	-	0.1	0	0.24	-0.39
Net Cash Flow	-0.4	99.89	8.45	-68.74	104.34
Free Cash Flow	316.57	223.26	214.17	10.92	259.67
Free Cash Flow Growth	41.79%	4.25%	1860.87%	-95.79%	60.34%
Free Cash Flow Margin	9.86%	7.76%	8.42%	0.54%	17.20%
Free Cash Flow Per Share	6.78	5.29	5.39	0.32	7.93
Cash Interest Paid	35.26	36.19	37.43	31.98	23.46
Cash Income Tax Paid	1.93	0.21	0.35	0.15	-0.33
Levered Free Cash Flow	277.54	172.09	161.19	-40.92	255.26
Unlevered Free Cash Flow	299.58	194.71	184.58	-20.93	269.92
Change in Working Capital	-89.15	-75.23	-39.59	-164.6	70.48

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.