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Spirit Scientific Co., Ltd. (TPEX:7790)
Taiwan flag Taiwan · Delayed Price · Currency is TWD
48.20
0.00 (0.00%)
At close: Aug 18, 2026

Spirit Scientific Cash Flow Statement

Millions TWD. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
FY 2025FY 2024FY 2023FY 2022
Period Ending
Dec '25 Dec '24 Dec '23 Dec '22
Net Income
20.065.055.046.03
Depreciation & Amortization
28.0420.6417.7516.41
Other Amortization
1.291.291.6-
Loss (Gain) From Sale of Assets
---0.55
Loss (Gain) From Sale of Investments
0.030.02--
Stock-Based Compensation
0.770.32-4.95
Provision & Write-off of Bad Debts
-0.07-0.380.690.02
Other Operating Activities
0.73-1.030.59-0.02
Change in Accounts Receivable
-1.7-4.37-11.77-8.56
Change in Inventory
-2.36-5.38-1.2-1.62
Change in Accounts Payable
-1.141.391.34-0.26
Change in Unearned Revenue
1.26-5.985.471.76
Change in Other Net Operating Assets
1.0110.83-0.027.82
Operating Cash Flow
47.9222.419.527.08
Operating Cash Flow Growth
113.89%14.89%-27.99%-

Investing Activities

Fiscal Year
FY 2025FY 2024FY 2023FY 2022
Period Ending
Dec '25 Dec '24 Dec '23 Dec '22
Capital Expenditures
-4.23-62.63-7.14-12.33
Sale of Property, Plant & Equipment
---0.7
Sale (Purchase) of Intangibles
-0.31-2.4-0.2-2.52
Investment in Securities
--1.91--
Other Investing Activities
-0.760.54-3.99-0.37
Investing Cash Flow
-5.3-66.41-11.32-14.52

Financing Activities

Fiscal Year
FY 2025FY 2024FY 2023FY 2022
Period Ending
Dec '25 Dec '24 Dec '23 Dec '22
Long-Term Debt Repaid
-9.9-9.51-9.9-8.38
Net Debt Issued (Repaid)
-9.9-9.51-9.9-8.38
Issuance of Common Stock
1346.218016.7
Common Dividends Paid
-1.21-4.54--
Financing Cash Flow
1.932.16170.18.31

Net Cash Flow

Fiscal Year
FY 2025FY 2024FY 2023FY 2022
Period Ending
Dec '25 Dec '24 Dec '23 Dec '22
Foreign Exchange Rate Adjustments
-1.43-1.43-0.82-
Net Cash Flow
43.09-13.27177.4620.87

Free Cash Flow

Fiscal Year
FY 2025FY 2024FY 2023FY 2022
Period Ending
Dec '25 Dec '24 Dec '23 Dec '22
Free Cash Flow
43.68-40.2312.3614.75
Free Cash Flow Growth
---16.22%-
Free Cash Flow Margin
15.98%-17.77%6.91%11.96%
Free Cash Flow Per Share
2.35-2.270.861.13
Levered Free Cash Flow
40.17-42.1514.94-
Unlevered Free Cash Flow
40.79-41.6615.51-

Additional Metrics

Fiscal Year
FY 2025FY 2024FY 2023FY 2022
Period Ending
Dec '25 Dec '24 Dec '23 Dec '22
Cash Interest Paid
0.940.760.88-
Cash Income Tax Paid
5.295.762.59-
Change in Working Capital
-2.93-3.51-6.17-0.86