Potens Semiconductor Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	247.45	127.31	280.18	190.08
Depreciation & Amortization	13.96	15.24	15.06	11.32
Loss (Gain) From Sale of Assets	-	-	-	0.08
Stock-Based Compensation	-	7	26.88	-
Provision & Write-off of Bad Debts	-0.24	-0.69	0.39	-3.02
Other Operating Activities	-44.4	0.45	40.95	18.62
Change in Accounts Receivable	23.67	51.52	-99.97	1.8
Change in Inventory	13.95	51.26	-33.26	-119.65
Change in Accounts Payable	24.49	-49.47	-3.54	30.13
Change in Unearned Revenue	-9.67	-24.45	-16.67	39.06
Change in Other Net Operating Assets	22.25	-45.67	55.16	33.21
Operating Cash Flow	291.45	132.52	265.18	201.63
Operating Cash Flow Growth	119.92%	-50.02%	31.52%	-
Capital Expenditures	-623.83	-111.85	-188.98	-77.93
Sale (Purchase) of Intangibles	-0.61	-	-	-
Investment in Securities	68.33	-104.4	142.1	-143.6
Other Investing Activities	137.55	71.13	-285.02	52.65
Investing Cash Flow	-418.55	-145.12	-331.9	-168.88
Short-Term Debt Issued	130	285	210	205
Long-Term Debt Issued	234	-	120	53
Total Debt Issued	364	285	330	258
Short-Term Debt Repaid	-160	-280	-275	-150
Long-Term Debt Repaid	-21.29	-20.98	-42.19	-22.33
Total Debt Repaid	-181.29	-300.98	-317.19	-172.33
Net Debt Issued (Repaid)	182.71	-15.98	12.81	85.67
Issuance of Common Stock	610.97	71.04	107.38	0.49
Repurchase of Common Stock	-	-1.12	-1.78	-0.49
Common Dividends Paid	-44.14	-	-28.69	-19.12
Other Financing Activities	0.76	-25	25	50.01
Financing Cash Flow	750.3	28.94	114.72	116.55
Foreign Exchange Rate Adjustments	0.92	-0.2	4.18	-0.63
Net Cash Flow	624.12	16.15	52.19	148.68
Free Cash Flow	-332.38	20.67	76.2	123.7
Free Cash Flow Growth	-	-72.87%	-38.40%	-
Free Cash Flow Margin	-23.70%	1.55%	4.45%	9.07%
Free Cash Flow Per Share	-11.20	0.69	2.84	5.09
Cash Interest Paid	6.53	6.03	5.31	3.26
Cash Income Tax Paid	96.97	77.26	39.85	21.07
Levered Free Cash Flow	-305.19	-12.6	18.72	-
Unlevered Free Cash Flow	-301.14	-8.67	22.04	-
Change in Net Working Capital	-150.1	42.19	15.9	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.