Finesse Technology 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	69.51	89.55	102.92	133.01
Depreciation & Amortization	27.37	19	17.58	14
Other Amortization	-	4.8	4.03	1.57
Loss (Gain) From Sale of Assets	0	-0	-0.07	-15.54
Loss (Gain) From Sale of Investments	-	-	-0.04	-0.06
Loss (Gain) on Equity Investments	-2.92	-1.76	-0.59	0.71
Stock-Based Compensation	3.47	13.81	15.46	28.2
Provision & Write-off of Bad Debts	0.39	0.27	-0.03	-1.53
Other Operating Activities	-5.13	7.07	-26.33	6.31
Change in Accounts Receivable	1.14	-6.5	-27.13	-7.1
Change in Inventory	37.21	-1.78	-23.25	-32.88
Change in Accounts Payable	-19.23	-0.03	5.64	-19.55
Change in Unearned Revenue	-21.03	12.31	4.23	8.56
Change in Other Net Operating Assets	3.86	-35.45	35.52	102.89
Operating Cash Flow	94.64	101.29	107.92	218.59
Operating Cash Flow Growth	-6.56%	-6.15%	-50.63%	-
Capital Expenditures	-15.9	-25.44	-15.14	-4.96
Sale of Property, Plant & Equipment	-	0.08	0.24	0.99
Cash Acquisitions	6.37	-	-	-
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	-150	6.35	9.47	7.22
Other Investing Activities	0.36	-0.91	1.07	-0.57
Investing Cash Flow	-170	-23.29	-10.57	246.37
Short-Term Debt Repaid	-	-	-	-50
Long-Term Debt Repaid	-7.52	-7.79	-70.6	-225.33
Total Debt Repaid	-7.52	-7.79	-70.6	-275.33
Net Debt Issued (Repaid)	-7.52	-7.79	-70.6	-275.33
Issuance of Common Stock	29.58	236.35	135.9	35.07
Repurchase of Common Stock	-39.26	-	-	-
Common Dividends Paid	-77.29	-85.69	-105.15	-58.41
Other Financing Activities	2.48	0	-	-11.9
Financing Cash Flow	-92.01	142.88	-39.85	-310.56
Foreign Exchange Rate Adjustments	-1.25	3.51	-1.7	1.29
Net Cash Flow	-168.62	224.39	55.79	155.68
Free Cash Flow	78.75	75.84	92.78	213.63
Free Cash Flow Growth	3.83%	-18.25%	-56.57%	-
Free Cash Flow Margin	11.73%	9.98%	12.75%	28.38%
Free Cash Flow Per Share	2.32	2.44	3.11	8.28
Cash Interest Paid	0.51	0.69	1.31	2.46
Cash Income Tax Paid	12.58	12.75	48.25	37.69
Levered Free Cash Flow	43.92	48.22	19.72	-
Unlevered Free Cash Flow	44.24	48.64	20.54	-
Change in Working Capital	1.94	-31.45	-5	51.92

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