Acepodia 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	-754.4	-496.75	-817.32	-1,414	-878.51
Depreciation & Amortization	115.21	80.67	47.18	22.99	12.11
Loss (Gain) From Sale of Assets	-0.03	0.09	1.51	-	-
Loss (Gain) From Sale of Investments	-7.08	-	-	-	-
Stock-Based Compensation	16.34	2.44	20.74	94.01	90.49
Other Operating Activities	-10.92	-9.11	474.99	926.8	399.37
Change in Accounts Receivable	0.12	-0.12	-	-3.39	-27.66
Change in Accounts Payable	7	56.75	-12.14	14.87	52.33
Change in Unearned Revenue	-	-	-17.29	-	-
Change in Other Net Operating Assets	-73.52	-3	19.62	-13.71	-6.05
Operating Cash Flow	-707.27	-369.04	-282.72	-372.78	-357.93
Capital Expenditures	-71.31	-124.87	-179.37	-7.71	-28.66
Sale of Property, Plant & Equipment	0.38	0.07	0.07	-	-
Sale (Purchase) of Intangibles	-1.6	-2.92	-	-	-
Investment in Securities	-994.68	-262.28	-	2,212	-2,212
Other Investing Activities	-63.79	-21.36	-7.16	-0.65	-5.55
Investing Cash Flow	-1,131	-411.36	-186.46	2,204	-2,247
Long-Term Debt Repaid	-57.38	-48	-14.5	-11.94	-3.61
Net Debt Issued (Repaid)	-57.38	-48	-14.5	-11.94	-3.61
Issuance of Common Stock	40.57	37.08	3,015	2.31	0.01
Other Financing Activities	-	-	-	-	3,979
Financing Cash Flow	-16.8	-10.92	3,000	-9.63	3,976
Foreign Exchange Rate Adjustments	-211.95	366.1	36.19	355.76	-47.71
Net Cash Flow	-2,067	-425.22	2,567	2,177	1,324
Free Cash Flow	-778.57	-493.91	-462.09	-380.49	-386.59
Free Cash Flow Margin	-420850.81%	-115669.55%	-2784.83%	-	-
Free Cash Flow Per Share	-1.34	-0.87	-0.81	-8.28	-8.55
Cash Interest Paid	0	0.12	-	-	0.8
Cash Income Tax Paid	-1.79	19.95	2.32	0.06	-
Levered Free Cash Flow	-644.16	-483.91	-392.76	-203.37	-187.85
Unlevered Free Cash Flow	-640.4	-479.85	-389.73	-202.43	-187.35
Change in Working Capital	-66.4	53.63	-9.81	-2.23	18.62

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