Champ-Ray Industrial 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	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	148.79	169.7	145.2	294.37	96.23	32.88
Depreciation & Amortization	16.33	15.64	20.17	18.02	15.49	15.75
Loss (Gain) From Sale of Assets	0.05	0.02	0.01	0.3	-	-0.01
Loss (Gain) From Sale of Investments	-	-	8	-16.67	3.64	5.03
Other Operating Activities	-3.74	-26.55	-14.26	42.2	12.63	1.92
Change in Accounts Receivable	-33.2	-28.07	23.1	-22.68	24.4	-53.78
Change in Inventory	7.75	3.68	46.15	36.47	-86.35	-2.1
Change in Accounts Payable	14.95	28.72	-72.92	-20.39	130.37	-11.59
Change in Unearned Revenue	0.7	-4.99	-2.51	2.51	-1.67	-0.42
Change in Other Net Operating Assets	22.5	6.08	13.28	-0.45	-92.75	95.19
Operating Cash Flow	173.89	164.23	166.24	333.67	101.96	82.86
Operating Cash Flow Growth	-30.60%	-1.21%	-50.18%	227.25%	23.05%	-
Capital Expenditures	-120.12	-59.66	-144.42	-165.73	-103.49	-200.67
Sale of Property, Plant & Equipment	0.12	-	-	-	-	0.02
Sale (Purchase) of Intangibles	-2.52	-	-3.32	-0.9	-1.98	-4.52
Investment in Securities	-	-	-	2.49	-2.49	-
Other Investing Activities	-0.36	-1.49	-1.06	-0.95	-0.14	0.02
Investing Cash Flow	-122.88	-61.16	-148.8	-165.09	-108.1	-205.15
Short-Term Debt Issued	-	-	-	26.8	8	62
Long-Term Debt Issued	-	-	302.2	111.6	29	124.7
Total Debt Issued	78	-	302.2	138.4	37	186.7
Short-Term Debt Repaid	-	-	-121.8	-	-	-
Long-Term Debt Repaid	-	-78.91	-260.09	-9.67	-13.35	-3.78
Total Debt Repaid	-129.18	-78.91	-381.89	-9.67	-13.35	-3.78
Net Debt Issued (Repaid)	-51.18	-78.91	-79.69	128.73	23.65	182.92
Issuance of Common Stock	258.73	-	140	22.5	14.7	150.3
Common Dividends Paid	-259.7	-127.2	-114.75	-81.61	-24.6	-19.47
Other Financing Activities	0	0	-	2.8	-7.79	-121.72
Financing Cash Flow	-52.15	-206.11	-54.44	72.41	5.96	192.02
Net Cash Flow	-1.15	-103.03	-37.01	240.99	-0.17	69.73
Free Cash Flow	53.76	104.57	21.82	167.94	-1.53	-117.81
Free Cash Flow Growth	-39.51%	379.34%	-87.01%	-	-	-
Free Cash Flow Margin	5.34%	10.91%	2.39%	12.10%	-0.15%	-15.09%
Free Cash Flow Per Share	2.00	3.94	0.87	7.27	-0.07	-17.81
Cash Interest Paid	6	5.2	6.14	6.84	4.87	3.47
Cash Income Tax Paid	41.2	69.3	58.95	32.77	11.45	7.7
Levered Free Cash Flow	-98.34	50.47	-25.47	37.2	-20.41	-
Unlevered Free Cash Flow	-94.6	53.72	-21.53	41.48	-17.36	-
Change in Working Capital	12.7	5.42	7.11	-4.54	-26.02	27.29

Updated Dec 5, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.