Walrus Pump Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	33.04	101.16	73.2
Depreciation & Amortization	77.55	71.96	65.48
Other Amortization	3.72	4.2	2.27
Loss (Gain) From Sale of Assets	-0	-0.11	-0.01
Stock-Based Compensation	9.33	8.41	-
Provision & Write-off of Bad Debts	-1.47	0.22	2.03
Other Operating Activities	-20.16	6.18	-12.6
Change in Accounts Receivable	9.28	-25.8	17.26
Change in Inventory	-41.67	-78.79	38.45
Change in Accounts Payable	-59.56	89.23	23.16
Change in Unearned Revenue	0.38	-0.47	2.62
Change in Other Net Operating Assets	-6.49	42.33	-10.45
Operating Cash Flow	3.36	218.52	201.39
Operating Cash Flow Growth	-98.63%	8.51%	-
Capital Expenditures	-587.46	-315.93	-311.96
Sale of Property, Plant & Equipment	0.09	0.11	1.47
Sale (Purchase) of Intangibles	-4.65	-1.7	-6.92
Investment in Securities	25.38	51.07	-22.17
Other Investing Activities	-0.55	-0.83	-0.04
Investing Cash Flow	-567.19	-267.26	-339.62
Short-Term Debt Issued	-	1,088	1,114
Long-Term Debt Issued	-	214.92	425.78
Total Debt Issued	2,178	1,303	1,540
Short-Term Debt Repaid	-	-1,297	-1,140
Long-Term Debt Repaid	-	-123.19	-135.52
Total Debt Repaid	-1,687	-1,420	-1,276
Net Debt Issued (Repaid)	490.87	-117.28	264.26
Issuance of Common Stock	263.88	263.88	-
Common Dividends Paid	-84.73	-56.56	-56.56
Financing Cash Flow	670.02	90.05	207.7
Foreign Exchange Rate Adjustments	-4.48	2.26	-2.25
Net Cash Flow	101.71	43.56	67.22
Free Cash Flow	-584.1	-97.41	-110.57
Free Cash Flow Margin	-36.52%	-6.04%	-7.87%
Free Cash Flow Per Share	-14.81	-2.73	-3.11
Cash Interest Paid	6.34	8.11	11.03
Cash Income Tax Paid	19.06	9.18	16.35
Levered Free Cash Flow	-	-65.65	-
Unlevered Free Cash Flow	-	-60.39	-
Change in Working Capital	-98.06	26.5	71.03

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