Walrus Pump Co., Ltd. (TPEX:6982)

Walrus Pump Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	2.31	101.16	73.2
Depreciation & Amortization	86.09	71.96	65.48
Other Amortization	-	4.2	2.27
Loss (Gain) From Sale of Assets	0.05	-0.11	-0.01
Loss (Gain) From Sale of Investments	0.32	-	-
Stock-Based Compensation	3.67	8.41	-
Provision & Write-off of Bad Debts	-0.78	0.22	2.03
Other Operating Activities	-18.2	6.18	-12.6
Change in Accounts Receivable	-24.4	-25.8	17.26
Change in Inventory	12.82	-78.79	38.45
Change in Accounts Payable	-37.91	89.23	23.16
Change in Unearned Revenue	-4.87	-0.47	2.62
Change in Other Net Operating Assets	-7.38	42.33	-10.45
Operating Cash Flow	11.71	218.52	201.39
Operating Cash Flow Growth	-94.64%	8.51%	-
Capital Expenditures	-560.46	-315.93	-311.96
Sale of Property, Plant & Equipment	0.07	0.11	1.47
Sale (Purchase) of Intangibles	-5.77	-1.7	-6.92
Investment in Securities	-14.89	51.07	-22.17
Other Investing Activities	-0.54	-0.83	-0.04
Investing Cash Flow	-581.59	-267.26	-339.62
Short-Term Debt Issued	1,205	1,088	1,114
Long-Term Debt Issued	709.7	214.92	425.78
Total Debt Issued	1,914	1,303	1,540
Short-Term Debt Repaid	-1,283	-1,297	-1,140
Long-Term Debt Repaid	-73.35	-123.19	-135.52
Total Debt Repaid	-1,356	-1,420	-1,276
Net Debt Issued (Repaid)	558.35	-117.28	264.26
Issuance of Common Stock	-	263.88	-
Common Dividends Paid	-84.73	-56.56	-56.56
Financing Cash Flow	473.62	90.05	207.7
Foreign Exchange Rate Adjustments	0.02	2.26	-2.25
Net Cash Flow	-96.25	43.56	67.22
Free Cash Flow	-548.75	-97.41	-110.57
Free Cash Flow Margin	-33.92%	-6.04%	-7.87%
Free Cash Flow Per Share	-14.27	-2.73	-3.11
Cash Interest Paid	17.26	8.11	11.03
Cash Income Tax Paid	20.42	9.18	16.35
Levered Free Cash Flow	-587.18	-65.65	-
Unlevered Free Cash Flow	-576.75	-60.39	-
Change in Working Capital	-61.74	26.5	71.03

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