GrandTech Cloud Services 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	88.75	67.57	63.01
Depreciation & Amortization	7.67	9.4	8.92
Loss (Gain) From Sale of Assets	0.51	0.49	0.01
Stock-Based Compensation	0.72	-	0
Provision & Write-off of Bad Debts	-0.16	0.05	-1.48
Other Operating Activities	15.98	7.51	11.89
Change in Accounts Receivable	-122.43	-41.5	-43.95
Change in Inventory	8.24	13.78	-0.52
Change in Accounts Payable	105.95	64.31	39.64
Change in Unearned Revenue	-0.44	-4.18	16.14
Change in Other Net Operating Assets	-99.06	-94.7	-114.02
Operating Cash Flow	5.69	22.74	-20.36
Capital Expenditures	-5.39	-7.62	-0.6
Sale of Property, Plant & Equipment	-	0.32	-
Sale (Purchase) of Intangibles	-0.03	-0.03	-3.33
Investment in Securities	-	-1.88	9.98
Other Investing Activities	1.39	0.58	-0.07
Investing Cash Flow	-4.03	-8.63	5.98
Short-Term Debt Issued	-	-	40
Total Debt Issued	150	-	40
Short-Term Debt Repaid	-	-40	-
Long-Term Debt Repaid	-	-6.49	-6.5
Total Debt Repaid	-49.52	-46.49	-6.5
Net Debt Issued (Repaid)	100.48	-46.49	33.5
Issuance of Common Stock	21.51	-	96
Common Dividends Paid	-54.27	-23.69	-1.68
Other Financing Activities	-8.23	-5.27	-11.72
Financing Cash Flow	59.5	-75.44	116.1
Foreign Exchange Rate Adjustments	1.84	-0.14	2.05
Net Cash Flow	63.01	-61.47	103.77
Free Cash Flow	0.3	15.12	-20.96
Free Cash Flow Margin	0.02%	1.44%	-2.39%
Free Cash Flow Per Share	0.01	0.75	-1.07
Cash Interest Paid	0.6	0.46	0.8
Cash Income Tax Paid	17.76	19.46	14.52
Levered Free Cash Flow	-	19.3	-
Unlevered Free Cash Flow	-	19.58	-
Change in Net Working Capital	-	36.78	-

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