Brinno 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	3.69	51.84	44.23	56.77	37.72
Depreciation & Amortization	10.82	8.96	9.54	9.74	10.06
Other Amortization	-	1.03	1.04	1.19	1.1
Asset Writedown & Restructuring Costs	4.63	-	-	-	-
Loss (Gain) From Sale of Investments	-2.68	-0.08	-0.49	-0.16	2.32
Stock-Based Compensation	-	-	-	7.75	-
Provision & Write-off of Bad Debts	2.47	-0.84	0.33	0.43	0.26
Other Operating Activities	-8.84	-2.4	-3.93	13.07	6.52
Change in Accounts Receivable	6.3	22.27	21.61	-37.47	-12.9
Change in Inventory	5.59	38.1	-24.4	20.71	-29.71
Change in Accounts Payable	19.08	13.47	-14.44	-24.05	39.46
Change in Unearned Revenue	-2.11	11.82	-12.56	-0.65	12.25
Change in Other Net Operating Assets	4.85	-5.42	-2.04	3.2	-8.05
Operating Cash Flow	43.79	143.25	18.68	50.53	59.01
Operating Cash Flow Growth	-69.43%	666.71%	-63.02%	-14.37%	5.12%
Capital Expenditures	-370.06	-5.85	-4.39	-1.67	-0.86
Sale (Purchase) of Intangibles	-1.27	-0.86	-1.09	-1.79	-0.72
Investment in Securities	-100	3.64	0.18	-1.09	-5.07
Other Investing Activities	-0.18	-1.08	2.38	0.04	-0.01
Investing Cash Flow	-471.51	-4.16	-2.91	-4.51	-6.65
Long-Term Debt Issued	394.51	-	-	-	294.52
Total Debt Issued	394.51	-	-	-	294.52
Long-Term Debt Repaid	-6.87	-6.4	-8.4	-6.72	-6.69
Total Debt Repaid	-6.87	-6.4	-8.4	-6.72	-6.69
Net Debt Issued (Repaid)	387.64	-6.4	-8.4	-6.72	287.83
Issuance of Common Stock	-	-	-	19.91	-
Common Dividends Paid	-63.41	-52.32	-36.9	-24.82	-16.15
Financing Cash Flow	324.23	-58.72	-45.29	-11.63	271.68
Net Cash Flow	-103.49	80.36	-29.52	34.39	324.03
Free Cash Flow	-326.27	137.4	14.29	48.86	58.15
Free Cash Flow Growth	-	861.23%	-70.75%	-15.97%	5.64%
Free Cash Flow Margin	-62.64%	27.05%	2.64%	7.47%	10.56%
Free Cash Flow Per Share	-8.85	3.89	0.41	1.40	2.17
Cash Interest Paid	0.75	0.32	0.39	0.17	0.38
Cash Income Tax Paid	12.18	12.49	13.11	7.18	3.97
Levered Free Cash Flow	-324.77	94.4	-11.3	6.08	49.68
Unlevered Free Cash Flow	-322.29	94.65	-8.75	12.73	51
Change in Working Capital	33.71	84.73	-32.03	-38.26	1.04

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