Finesse Technology Co., Ltd (TPEX:7704)
Taiwan · Delayed Price · Currency is TWD 62.90
+0.30 (0.48%)
Aug 26, 2026, 1:30 PM CST
Finesse Technology Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Net Income | 108.86 | 69.51 | 89.55 | 102.92 | 133.01 |
Depreciation & Amortization | 22.06 | 21.11 | 19 | 17.58 | 14 |
Other Amortization | 6.26 | 6.26 | 4.8 | 4.03 | 1.57 |
Loss (Gain) From Sale of Assets | 0.01 | 0.01 | -0 | -0.07 | -15.54 |
Loss (Gain) From Sale of Investments | - | - | - | -0.04 | -0.06 |
Loss (Gain) on Equity Investments | -1.26 | -2.92 | -1.76 | -0.59 | 0.71 |
Stock-Based Compensation | 2.14 | 3.47 | 13.81 | 15.46 | 28.2 |
Provision & Write-off of Bad Debts | -3.63 | 0.39 | 0.27 | -0.03 | -1.53 |
Other Operating Activities | 3.99 | -5.13 | 7.07 | -26.33 | 6.31 |
Change in Accounts Receivable | -27.99 | 1.14 | -6.5 | -27.13 | -7.1 |
Change in Inventory | 43.63 | 37.21 | -1.78 | -23.25 | -32.88 |
Change in Accounts Payable | -29.55 | -19.23 | -0.03 | 5.64 | -19.55 |
Change in Unearned Revenue | -5.33 | -21.03 | 12.31 | 4.23 | 8.56 |
Change in Other Net Operating Assets | 22.52 | 3.86 | -35.45 | 35.52 | 102.89 |
Operating Cash Flow | 141.69 | 94.64 | 101.29 | 107.92 | 218.59 |
Operating Cash Flow Growth | 45.23% | -6.56% | -6.15% | -50.63% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Capital Expenditures | -4.29 | -15.9 | -25.44 | -15.14 | -4.96 |
Sale of Property, Plant & Equipment | - | - | 0.08 | 0.24 | 0.99 |
Cash Acquisitions | 6.37 | 6.37 | - | - | - |
Divestitures | - | - | - | -0.76 | - |
Sale (Purchase) of Intangibles | -2.18 | -10.84 | -3.37 | -5.44 | -7.52 |
Sale (Purchase) of Real Estate | - | - | - | - | 251.2 |
Investment in Securities | -90 | -150 | 6.35 | 9.47 | 7.22 |
Other Investing Activities | - | 0.36 | -0.91 | 1.07 | -0.57 |
Investing Cash Flow | -90.1 | -170 | -23.29 | -10.57 | 246.37 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Short-Term Debt Repaid | - | - | - | - | -50 |
Long-Term Debt Repaid | - | -7.52 | -7.79 | -70.6 | -225.33 |
Total Debt Repaid | -7.77 | -7.52 | -7.79 | -70.6 | -275.33 |
Net Debt Issued (Repaid) | -7.77 | -7.52 | -7.79 | -70.6 | -275.33 |
Issuance of Common Stock | 0.85 | 29.58 | 236.35 | 135.9 | 35.07 |
Repurchase of Common Stock | -19.78 | -39.26 | - | - | - |
Common Dividends Paid | -60.79 | -77.29 | -85.69 | -105.15 | -58.41 |
Other Financing Activities | 0.78 | 2.48 | 0 | - | -11.9 |
Financing Cash Flow | -86.71 | -92.01 | 142.88 | -39.85 | -310.56 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Foreign Exchange Rate Adjustments | 3.42 | -1.25 | 3.51 | -1.7 | 1.29 |
Net Cash Flow | -31.69 | -168.62 | 224.39 | 55.79 | 155.68 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Free Cash Flow | 137.41 | 78.75 | 75.84 | 92.78 | 213.63 |
Free Cash Flow Growth | 90.22% | 3.83% | -18.25% | -56.57% | - |
Free Cash Flow Margin | 19.70% | 11.73% | 9.98% | 12.75% | 28.38% |
Free Cash Flow Per Share | 4.02 | 2.32 | 2.44 | 3.11 | 8.28 |
Levered Free Cash Flow | 98.82 | 43.93 | 48.22 | 19.72 | - |
Unlevered Free Cash Flow | 99.1 | 44.25 | 48.64 | 20.54 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Cash Interest Paid | 0.51 | 0.51 | 0.69 | 1.31 | 2.46 |
Cash Income Tax Paid | 12.58 | 12.58 | 12.75 | 48.25 | 37.69 |
Change in Working Capital | 3.27 | 1.94 | -31.45 | -5 | 51.92 |