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 2023	FY 2022
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	105.42	102.92	133.01
Depreciation & Amortization	18.76	17.58	14
Other Amortization	4.66	4.03	1.57
Loss (Gain) From Sale of Assets	0.02	-0.07	-15.54
Loss (Gain) From Sale of Investments	-	-0.04	-0.06
Loss (Gain) on Equity Investments	-0.44	-0.59	0.71
Stock-Based Compensation	10.02	15.46	28.2
Provision & Write-off of Bad Debts	0.68	-0.03	-1.53
Other Operating Activities	3.63	-26.33	6.31
Change in Accounts Receivable	-48.15	-27.13	-7.1
Change in Inventory	-33.1	-23.25	-32.88
Change in Accounts Payable	25.93	5.64	-19.55
Change in Unearned Revenue	5.07	4.23	8.56
Change in Other Net Operating Assets	-6.1	35.52	102.89
Operating Cash Flow	86.41	107.92	218.59
Operating Cash Flow Growth	-	-50.63%	-
Capital Expenditures	-27.55	-15.14	-4.96
Sale of Property, Plant & Equipment	-0.11	0.24	0.99
Divestitures	-	-0.76	-
Sale (Purchase) of Intangibles	-3.27	-5.44	-7.52
Investment in Securities	6.7	9.47	7.22
Other Investing Activities	0.98	1.07	-0.57
Investing Cash Flow	-23.25	-10.57	246.37
Short-Term Debt Repaid	-	-	-50
Long-Term Debt Repaid	-	-70.6	-225.33
Total Debt Repaid	-49.41	-70.6	-275.33
Net Debt Issued (Repaid)	-49.41	-70.6	-275.33
Issuance of Common Stock	-	135.9	35.07
Common Dividends Paid	-85.69	-105.15	-58.41
Other Financing Activities	0.01	-	-11.9
Financing Cash Flow	-135.09	-39.85	-310.56
Foreign Exchange Rate Adjustments	2.72	-1.7	1.29
Net Cash Flow	-69.21	55.79	155.68
Free Cash Flow	58.86	92.78	213.63
Free Cash Flow Growth	-	-56.57%	-
Free Cash Flow Margin	7.94%	12.75%	28.38%
Free Cash Flow Per Share	1.89	3.11	8.27
Cash Interest Paid	1	1.31	2.46
Cash Income Tax Paid	19.86	48.25	37.69
Levered Free Cash Flow	-	19.72	-
Unlevered Free Cash Flow	-	20.54	-
Change in Net Working Capital	-	73.48	-

Source: S&P Capital IQ. Standard template. Financial Sources.