Spirit Scientific Co., Ltd. (TPEX:7790)
Taiwan · Delayed Price · Currency is TWD 46.00
-0.20 (-0.43%)
At close: Sep 10, 2026
Spirit Scientific 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 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Net Income | 8.5 | 20.06 | 5.05 | 5.04 | 6.03 |
Depreciation & Amortization | 26.62 | 28.04 | 20.64 | 17.75 | 16.41 |
Other Amortization | 1.12 | 1.29 | 1.29 | 1.6 | - |
Loss (Gain) From Sale of Assets | - | - | - | - | 0.55 |
Loss (Gain) From Sale of Investments | 0.07 | 0.03 | 0.02 | - | - |
Stock-Based Compensation | 0.54 | 0.77 | 0.32 | - | 4.95 |
Provision & Write-off of Bad Debts | 0.59 | -0.07 | -0.38 | 0.69 | 0.02 |
Other Operating Activities | -8 | 0.73 | -1.03 | 0.59 | -0.02 |
Change in Accounts Receivable | 2.86 | -1.7 | -4.37 | -11.77 | -8.56 |
Change in Inventory | 0.89 | -2.36 | -5.38 | -1.2 | -1.62 |
Change in Accounts Payable | -0.46 | -1.14 | 1.39 | 1.34 | -0.26 |
Change in Unearned Revenue | 0.81 | 1.26 | -5.98 | 5.47 | 1.76 |
Change in Other Net Operating Assets | 1.35 | 1.01 | 10.83 | -0.02 | 7.82 |
Operating Cash Flow | 34.9 | 47.92 | 22.4 | 19.5 | 27.08 |
Operating Cash Flow Growth | 122.29% | 113.89% | 14.89% | -27.99% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Capital Expenditures | -134.27 | -4.23 | -62.63 | -7.14 | -12.33 |
Sale of Property, Plant & Equipment | - | - | - | - | 0.7 |
Sale (Purchase) of Intangibles | -0 | -0.31 | -2.4 | -0.2 | -2.52 |
Investment in Securities | -100 | - | -1.91 | - | - |
Other Investing Activities | -1.53 | -0.76 | 0.54 | -3.99 | -0.37 |
Investing Cash Flow | -235.8 | -5.3 | -66.41 | -11.32 | -14.52 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Long-Term Debt Repaid | - | -9.9 | -9.51 | -9.9 | -8.38 |
Lease Payments | -8.63 | -9.9 | -9.51 | -9.9 | -8.38 |
Net Debt Issued (Repaid) | 60.67 | -9.9 | -9.51 | -9.9 | -8.38 |
Issuance of Common Stock | 13 | 13 | 46.2 | 180 | 16.7 |
Common Dividends Paid | -1.21 | -1.21 | -4.54 | - | - |
Financing Cash Flow | 72.47 | 1.9 | 32.16 | 170.1 | 8.31 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Foreign Exchange Rate Adjustments | -0.76 | -1.43 | -1.43 | -0.82 | - |
Net Cash Flow | -129.2 | 43.09 | -13.27 | 177.46 | 20.87 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Free Cash Flow | -99.38 | 43.68 | -40.23 | 12.36 | 14.75 |
Free Cash Flow Growth | - | - | - | -16.22% | - |
Free Cash Flow Margin | -39.37% | 15.98% | -17.77% | 6.91% | 11.96% |
Free Cash Flow Per Share | -5.32 | 2.35 | -2.27 | 0.86 | 1.08 |
Levered Free Cash Flow | -85.03 | 40.17 | -42.15 | 14.94 | - |
Unlevered Free Cash Flow | -84.07 | 40.79 | -41.66 | 15.51 | - |
Free Cash Flow After Leases | -108.01 | 33.79 | -49.74 | 2.46 | 6.37 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Cash Interest Paid | 1.51 | 0.94 | 0.76 | 0.88 | - |
Cash Income Tax Paid | 9.43 | 5.29 | 5.76 | 2.59 | - |
Change in Working Capital | 5.46 | -2.93 | -3.51 | -6.17 | -0.86 |