Hon. Precision Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	8,179	5,286	3,068	4,356
Depreciation & Amortization	49.68	43.68	32.88	28.26
Other Amortization	3.79	2.08	1.9	2.43
Loss (Gain) From Sale of Assets	-2.92	-2.5	0.07	-5.99
Loss (Gain) From Sale of Investments	15.84	2.68	-1.06	6.04
Provision & Write-off of Bad Debts	182.48	273.4	-71.73	34.49
Other Operating Activities	846.03	239.92	261	162.71
Change in Accounts Receivable	-1,116	-1,942	1,473	623.16
Change in Inventory	-6,334	-4,243	456.91	-882.78
Change in Accounts Payable	1,514	2,640	-435.36	-799.49
Change in Unearned Revenue	4,227	-199.68	708.68	185.57
Change in Other Net Operating Assets	2,194	332.48	-218.94	-200.48
Operating Cash Flow	9,759	2,308	5,283	3,503
Operating Cash Flow Growth	138.12%	-56.32%	50.81%	-
Capital Expenditures	-179.06	-132.66	-230.06	-403.89
Sale of Property, Plant & Equipment	13.77	18.22	0.05	26.82
Divestitures	-	-	-	-63.27
Investment in Securities	1,190	-1,196	-675.51	12.18
Other Investing Activities	-25.44	-11.46	-0.39	-22.7
Investing Cash Flow	999.5	-1,322	-905.91	-450.86
Short-Term Debt Issued	-	155.89	-	35
Total Debt Issued	155.89	155.89	-	35
Long-Term Debt Repaid	-	-9.39	-9.21	-200.08
Net Debt Issued (Repaid)	-4.9	146.5	-9.21	-165.08
Issuance of Common Stock	894.4	894.4	-	-
Common Dividends Paid	-	-4,800	-2,398	-399.11
Other Financing Activities	0.27	0.32	-	-21.11
Financing Cash Flow	868.83	-3,759	-2,408	-585.3
Foreign Exchange Rate Adjustments	-15.82	3.88	-1.52	0.62
Net Cash Flow	11,611	-2,769	1,968	2,468
Free Cash Flow	9,580	2,175	5,053	3,099
Free Cash Flow Growth	146.52%	-56.96%	63.04%	-
Free Cash Flow Margin	44.89%	15.54%	53.25%	23.01%
Free Cash Flow Per Share	59.41	13.47	30.99	19.27
Cash Interest Paid	0.77	0.28	0.22	0.89
Cash Income Tax Paid	1,403	907.1	1,177	1,239
Levered Free Cash Flow	11,755	944.51	4,457	-
Unlevered Free Cash Flow	11,755	944.51	4,457	-
Change in Working Capital	484.82	-3,537	1,993	-1,080

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