Liying Environmental Protection Technology Co., Ltd. (TPEX:7820)
Taiwan · Delayed Price · Currency is TWD 97.90
-5.60 (-5.41%)
At close: Jul 29, 2026
TPEX:7820 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 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 71.87 | 60.22 | 48.83 | 19.46 | 41.78 | 56.36 |
Depreciation & Amortization | 37.42 | 36.61 | 21.89 | 19.7 | 18.36 | 15.46 |
Other Amortization | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 | 0.01 |
Loss (Gain) From Sale of Assets | -0.03 | -0.29 | -0.07 | - | -0.07 | - |
Provision & Write-off of Bad Debts | - | - | - | 0.31 | - | - |
Other Operating Activities | 2.29 | -0.68 | 8.46 | -0.88 | 18.76 | -4.92 |
Change in Accounts Receivable | -16.46 | -8.35 | -21.82 | 17.57 | -6.4 | -5.29 |
Change in Inventory | 3.63 | 2.42 | -5.61 | -2.72 | -1.77 | 0.21 |
Change in Accounts Payable | 2.76 | 4.26 | 1.54 | -2.75 | 2.73 | 2.05 |
Change in Unearned Revenue | 32.36 | 31.62 | 18.96 | - | - | - |
Change in Other Net Operating Assets | 22.87 | 22.95 | 10.08 | -14.23 | 2.45 | 5.22 |
Operating Cash Flow | 156.74 | 148.8 | 82.3 | 36.49 | 75.87 | 69.1 |
Operating Cash Flow Growth | 68.25% | 80.81% | 125.53% | -51.91% | 9.80% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -56.28 | -62.61 | -79.31 | -181.2 | -94.65 | -14.23 |
Sale of Property, Plant & Equipment | 0.4 | 1.06 | 0.26 | - | 0.29 | - |
Cash Acquisitions | - | - | - | - | -10.66 | -17.98 |
Sale (Purchase) of Intangibles | - | - | - | - | - | -0.24 |
Investment in Securities | -84.55 | -206.44 | -42.1 | -96.63 | 24.59 | -146.83 |
Other Investing Activities | -0.31 | -0.31 | - | -0.01 | 0.01 | -0.63 |
Investing Cash Flow | -140.74 | -268.3 | -121.15 | -277.84 | -80.42 | -179.91 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Long-Term Debt Issued | - | - | 38.93 | 73.07 | 30 | 328.7 |
Short-Term Debt Repaid | - | - | - | - | - | -328.7 |
Long-Term Debt Repaid | - | -8.65 | -12.08 | -2.47 | -1.23 | -0.15 |
Total Debt Repaid | -14.12 | -8.65 | -12.08 | -2.47 | -1.23 | -328.85 |
Net Debt Issued (Repaid) | -14.12 | -8.65 | 26.85 | 70.6 | 28.77 | -0.15 |
Issuance of Common Stock | - | 120 | - | 200 | - | 77.99 |
Common Dividends Paid | -15.61 | -15.61 | -11.67 | -16.47 | - | - |
Other Financing Activities | - | - | 13.2 | - | -10.19 | - |
Financing Cash Flow | -29.74 | 95.74 | 28.38 | 254.13 | 18.58 | 77.84 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | -13.73 | -23.76 | -10.48 | 12.78 | 14.03 | -32.98 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 100.47 | 86.19 | 2.99 | -144.72 | -18.78 | 54.87 |
Free Cash Flow Growth | 205.42% | 2783.64% | - | - | - | - |
Free Cash Flow Margin | 29.87% | 28.88% | 1.59% | -83.84% | -9.23% | 34.83% |
Free Cash Flow Per Share | 2.88 | 2.50 | 0.09 | -4.94 | -0.71 | 2.38 |
Levered Free Cash Flow | - | 41.86 | -33.69 | -153.04 | -29.22 | - |
Unlevered Free Cash Flow | - | 47.91 | -28.84 | -148.32 | -25.34 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 9.8 | 9.58 | 7.75 | 7.46 | 6.09 | 4.59 |
Cash Income Tax Paid | 15.15 | 15.71 | 1.97 | 17.7 | 15.16 | 5.02 |
Change in Working Capital | 45.16 | 52.91 | 3.16 | -2.14 | -3 | 2.19 |