Finesse Technology 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	58.43	89.55	102.92	133.01
Depreciation & Amortization	21.37	19	17.58	14
Other Amortization	4.8	4.8	4.03	1.57
Loss (Gain) From Sale of Assets	-	-0	-0.07	-15.54
Loss (Gain) From Sale of Investments	-	-	-0.04	-0.06
Loss (Gain) on Equity Investments	-3.37	-1.76	-0.59	0.71
Stock-Based Compensation	9.94	13.81	15.46	28.2
Provision & Write-off of Bad Debts	-0.85	0.27	-0.03	-1.53
Other Operating Activities	-6.12	7.07	-26.33	6.31
Change in Accounts Receivable	47.44	-6.5	-27.13	-7.1
Change in Inventory	37.23	-1.78	-23.25	-32.88
Change in Accounts Payable	-43.82	-0.03	5.64	-19.55
Change in Unearned Revenue	-37.68	12.31	4.23	8.56
Change in Other Net Operating Assets	-27.8	-35.45	35.52	102.89
Operating Cash Flow	59.58	101.29	107.92	218.59
Operating Cash Flow Growth	-52.01%	-6.15%	-50.63%	-
Capital Expenditures	-27.92	-25.44	-15.14	-4.96
Sale of Property, Plant & Equipment	0	0.08	0.24	0.99
Divestitures	-	-	-0.76	-
Sale (Purchase) of Intangibles	-10.84	-3.37	-5.44	-7.52
Sale (Purchase) of Real Estate	-	-	-	251.2
Investment in Securities	-100	6.35	9.47	7.22
Other Investing Activities	0.8	-0.91	1.07	-0.57
Investing Cash Flow	-137.95	-23.29	-10.57	246.37
Short-Term Debt Repaid	-	-	-	-50
Long-Term Debt Repaid	-	-7.79	-70.6	-225.33
Total Debt Repaid	-7.44	-7.79	-70.6	-275.33
Net Debt Issued (Repaid)	-7.44	-7.79	-70.6	-275.33
Issuance of Common Stock	265.08	236.35	135.9	35.07
Common Dividends Paid	-77.29	-85.69	-105.15	-58.41
Other Financing Activities	-0	0	-	-11.9
Financing Cash Flow	141.1	142.88	-39.85	-310.56
Foreign Exchange Rate Adjustments	-2.69	3.51	-1.7	1.29
Net Cash Flow	60.03	224.39	55.79	155.68
Free Cash Flow	31.66	75.84	92.78	213.63
Free Cash Flow Growth	-67.77%	-18.25%	-56.57%	-
Free Cash Flow Margin	4.60%	9.98%	12.75%	28.38%
Free Cash Flow Per Share	0.96	2.44	3.11	8.28
Cash Interest Paid	0.54	0.69	1.31	2.46
Cash Income Tax Paid	12.7	12.75	48.25	37.69
Levered Free Cash Flow	7.23	48.22	19.72	-
Unlevered Free Cash Flow	7.56	48.64	20.54	-
Change in Working Capital	-24.63	-31.45	-5	51.92

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.