Jtron Technology 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	113.03	68.03	56.7	65.35
Depreciation & Amortization	17.73	15.57	14.15	13.64
Other Amortization	-	-	0.96	0.86
Loss (Gain) From Sale of Assets	0.01	0.03	0.01	-0.09
Asset Writedown & Restructuring Costs	3.9	2.67	-	-
Loss (Gain) From Sale of Investments	-	-	-1.37	5.8
Loss (Gain) on Equity Investments	-15.32	-8.22	-7.23	-8.9
Stock-Based Compensation	7.74	9.64	4.95	-
Provision & Write-off of Bad Debts	-0.26	-0.12	-9.58	-1.33
Other Operating Activities	12.2	-0.11	-2	4.81
Change in Accounts Receivable	-52.7	-42.61	1.18	-0.48
Change in Inventory	-20.16	-9.69	3.37	-13.98
Change in Accounts Payable	-5.35	11.92	3.03	1.48
Change in Unearned Revenue	3.27	4.05	11.44	0.89
Change in Other Net Operating Assets	49.46	17.61	-11.84	32.31
Operating Cash Flow	113.56	68.78	63.75	100.35
Operating Cash Flow Growth	65.10%	7.89%	-36.47%	-
Capital Expenditures	-9.56	-11.09	-6.13	-4.61
Sale of Property, Plant & Equipment	0.01	0.03	0.07	0.43
Divestitures	-	-	-6.16	-
Sale (Purchase) of Intangibles	-1.76	-0.25	-0.47	-0.26
Investment in Securities	149.9	-109.4	-14.8	11.23
Other Investing Activities	5.49	3.91	1.43	14.42
Investing Cash Flow	144.08	-116.8	-26.06	21.22
Short-Term Debt Repaid	-	-50	-60.3	-0.4
Long-Term Debt Repaid	-10.94	-10.37	-10.2	-14.39
Total Debt Repaid	-10.94	-60.37	-70.5	-14.79
Net Debt Issued (Repaid)	-10.94	-60.37	-70.5	-14.79
Issuance of Common Stock	273.92	200	90	-
Common Dividends Paid	-72	-49	-45	-32.15
Other Financing Activities	-	-	-0.3	-0.6
Financing Cash Flow	190.98	90.63	-25.81	-47.54
Foreign Exchange Rate Adjustments	-2.43	6.01	-1.43	-0.6
Net Cash Flow	446.19	48.63	10.46	73.43
Free Cash Flow	104	57.69	57.62	95.74
Free Cash Flow Growth	80.27%	0.13%	-39.82%	-
Free Cash Flow Margin	17.50%	13.06%	15.76%	21.92%
Free Cash Flow Per Share	5.71	3.62	4.87	8.29
Cash Interest Paid	0.02	0.21	1.93	1.67
Cash Income Tax Paid	18.6	11.68	21.3	8.31
Levered Free Cash Flow	74.94	110.21	53.01	-
Unlevered Free Cash Flow	75.27	110.72	54.61	-
Change in Working Capital	-25.48	-18.72	7.17	20.22

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