Spirit Scientific 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	20.06	5.05	5.04	6.03
Depreciation & Amortization	28.04	20.64	17.75	16.41
Other Amortization	1.29	1.29	1.6	-
Loss (Gain) From Sale of Assets	-	-	-	0.55
Loss (Gain) From Sale of Investments	0.03	0.02	-	-
Stock-Based Compensation	0.77	0.32	-	4.95
Provision & Write-off of Bad Debts	-0.07	-0.38	0.69	0.02
Other Operating Activities	0.73	-1.03	0.59	-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	-1.14	1.39	1.34	-0.26
Change in Unearned Revenue	1.26	-5.98	5.47	1.76
Change in Other Net Operating Assets	1.01	10.83	-0.02	7.82
Operating Cash Flow	47.92	22.4	19.5	27.08
Operating Cash Flow Growth	113.89%	14.89%	-27.99%	-
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	-0.76	0.54	-3.99	-0.37
Investing Cash Flow	-5.3	-66.41	-11.32	-14.52
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	13	46.2	180	16.7
Common Dividends Paid	-1.21	-4.54	-	-
Financing Cash Flow	1.9	32.16	170.1	8.31
Foreign Exchange Rate Adjustments	-1.43	-1.43	-0.82	-
Net Cash Flow	43.09	-13.27	177.46	20.87
Free Cash Flow	43.68	-40.23	12.36	14.75
Free Cash Flow Growth	-	-	-16.22%	-
Free Cash Flow Margin	15.98%	-17.77%	6.91%	11.96%
Free Cash Flow Per Share	2.47	-2.38	0.91	1.13
Cash Interest Paid	0.94	0.76	0.88	-
Cash Income Tax Paid	5.29	5.76	2.59	-
Levered Free Cash Flow	40.17	-42.15	14.94	-
Unlevered Free Cash Flow	40.79	-41.66	15.51	-
Change in Working Capital	-2.93	-3.51	-6.17	-0.86