Johnson Fine Chemical 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	219.6	178.65	135.42	176.87
Depreciation & Amortization	54.87	56.91	55.67	43.74
Loss (Gain) From Sale of Assets	0.14	0.39	0.03	0.56
Provision & Write-off of Bad Debts	-0.71	-	0.92	0.56
Other Operating Activities	25.59	-4.79	-16.16	10.28
Change in Accounts Receivable	19.79	3.36	-5.18	-11.14
Change in Inventory	36.3	42.9	42.86	-33.53
Change in Accounts Payable	-13.19	29.5	-12.73	-8.21
Change in Unearned Revenue	0.74	-3.73	-4.57	5.08
Change in Other Net Operating Assets	-21.89	10.71	20.07	-8.04
Operating Cash Flow	321.23	313.9	216.34	176.18
Operating Cash Flow Growth	2.34%	45.09%	22.80%	-
Capital Expenditures	-10.59	-40.12	-30.25	-58.9
Sale of Property, Plant & Equipment	0.2	0.25	0.11	0.05
Investment in Securities	-20.07	-	-	-
Other Investing Activities	-1.74	0.46	-0.12	-34.23
Investing Cash Flow	-32.19	-39.41	-30.25	-93.07
Short-Term Debt Issued	35	40	207	200
Total Debt Issued	35	40	207	200
Short-Term Debt Repaid	-35	-90	-247	-200
Long-Term Debt Repaid	-0.33	-0.16	-	-82.9
Total Debt Repaid	-35.33	-90.16	-247	-282.9
Net Debt Issued (Repaid)	-0.33	-50.16	-40	-82.9
Issuance of Common Stock	-	99	14.63	-
Common Dividends Paid	-120.03	-68.66	-52.16	-36.29
Other Financing Activities	7.72	-	-	-
Financing Cash Flow	-112.65	-19.82	-77.54	-119.19
Foreign Exchange Rate Adjustments	-9.36	5.85	-4.27	7.83
Net Cash Flow	167.03	260.52	104.29	-28.25
Free Cash Flow	310.65	273.78	186.09	117.28
Free Cash Flow Growth	13.47%	47.12%	58.67%	-
Free Cash Flow Margin	30.35%	27.07%	20.41%	11.02%
Free Cash Flow Per Share	5.18	4.63	3.23	2.08
Cash Interest Paid	-	0.34	1.53	2.15
Cash Income Tax Paid	-	52.84	42.9	27.15
Levered Free Cash Flow	235.02	216.56	156.98	-
Unlevered Free Cash Flow	235.06	216.76	157.91	-
Change in Working Capital	21.75	82.74	40.46	-55.83

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