Spec Products Corp. (TPEX:7718)
Taiwan · Delayed Price · Currency is TWD 46.90
-0.10 (-0.21%)
Jul 30, 2026, 1:30 PM CST
Spec Products 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 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 194.55 | 168.91 | 248.52 | 209.06 | 273.54 | 112.12 |
Depreciation & Amortization | 30.13 | 28.62 | 23.56 | 26.39 | 27.51 | 22.39 |
Loss (Gain) From Sale of Assets | -0.07 | -0.07 | -2.38 | -12 | -0.21 | -0.22 |
Asset Writedown & Restructuring Costs | - | - | - | 1.47 | 8.21 | - |
Loss (Gain) From Sale of Investments | 4.45 | -0.93 | -3.28 | 1.62 | 3.99 | -10.45 |
Stock-Based Compensation | - | 8.14 | - | 7.14 | - | - |
Provision & Write-off of Bad Debts | -12.41 | -6.43 | 3.36 | 5.82 | -1.8 | 2.61 |
Other Operating Activities | -23.53 | -26.35 | -25.61 | -19.88 | 36.59 | 12.6 |
Change in Accounts Receivable | -6.35 | -48.02 | -51.99 | 123.82 | 6.28 | -149.34 |
Change in Inventory | 47.39 | 38.62 | -32.43 | 44.48 | 47.14 | -107.08 |
Change in Accounts Payable | -1.5 | 24.61 | 23.66 | -28.3 | -49.36 | 29.73 |
Change in Unearned Revenue | 1.26 | 0.44 | 0.09 | -4.39 | -4.45 | 6.15 |
Change in Other Net Operating Assets | -11.29 | -20.86 | 2.75 | -25.75 | 43.36 | 20.81 |
Operating Cash Flow | 222.63 | 166.68 | 186.25 | 329.49 | 390.8 | -60.67 |
Operating Cash Flow Growth | 18.02% | -10.51% | -43.48% | -15.69% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -307.05 | -297.62 | -79.34 | -108.03 | -25.54 | -8.11 |
Sale of Property, Plant & Equipment | 0.08 | 0.08 | - | 1.53 | 0.67 | 2.7 |
Divestitures | - | - | - | 1.43 | - | - |
Sale (Purchase) of Intangibles | -1.51 | - | -2.8 | -0.23 | -0.15 | -1.03 |
Sale (Purchase) of Real Estate | - | - | 12.37 | 16.52 | - | - |
Investment in Securities | -103.63 | -122.18 | 281.27 | 304.39 | -525.27 | -47.86 |
Other Investing Activities | 281.19 | 272.54 | -2.13 | -15.69 | -6.2 | -1.72 |
Investing Cash Flow | -130.92 | -147.19 | 209.37 | 199.93 | -556.49 | -56.01 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 360 | - | - | 451.88 | 44 |
Long-Term Debt Issued | - | 3 | 61 | 126.32 | - | 88.9 |
Total Debt Issued | 519 | 363 | 61 | 126.32 | 451.88 | 132.9 |
Short-Term Debt Repaid | - | -281 | -86.42 | -496.46 | - | - |
Long-Term Debt Repaid | - | -166.59 | -165.4 | -100.13 | -92.53 | -47.94 |
Total Debt Repaid | -622.38 | -447.59 | -251.82 | -596.59 | -92.53 | -47.94 |
Net Debt Issued (Repaid) | -103.38 | -84.59 | -190.82 | -470.28 | 359.35 | 84.96 |
Issuance of Common Stock | - | 257.19 | - | 157.5 | - | - |
Repurchase of Common Stock | -38.8 | -38.8 | - | - | - | - |
Common Dividends Paid | -162.25 | -162.25 | -122.69 | -109.19 | -72.79 | -40.04 |
Financing Cash Flow | -304.43 | -28.45 | -313.51 | -421.97 | 286.56 | 44.92 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 0.79 | 0.35 | 0.98 | -0.53 | 0.36 | -0.13 |
Net Cash Flow | -211.93 | -8.6 | 83.09 | 106.94 | 121.24 | -71.88 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -84.42 | -130.94 | 106.9 | 221.46 | 365.26 | -68.77 |
Free Cash Flow Growth | - | - | -51.73% | -39.37% | - | - |
Free Cash Flow Margin | -3.41% | -5.36% | 4.44% | 9.69% | 12.85% | -2.84% |
Free Cash Flow Per Share | -1.83 | -2.90 | 2.60 | 6.00 | 9.90 | -1.88 |
Levered Free Cash Flow | -162.36 | -192.78 | 265.23 | 481.94 | -278.13 | -109.62 |
Unlevered Free Cash Flow | -161.08 | -191.71 | 267.53 | 487.24 | -270.51 | -104.66 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 4.36 | 4.95 | 7.26 | 11.76 | 12.2 | 7.94 |
Cash Income Tax Paid | 67.6 | 67.55 | 82.45 | 77.76 | 23.74 | 14.42 |
Change in Working Capital | 29.52 | -5.21 | -57.92 | 109.86 | 42.97 | -199.73 |