New Smart Technology Co., Ltd. (TPEX:7825)
Taiwan · Delayed Price · Currency is TWD 93.50
-2.50 (-2.60%)
At close: Sep 3, 2026
New Smart Technology 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 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Net Income | 46.5 | 62.58 | 60.22 | 26.53 |
Depreciation & Amortization | 26.89 | 23.62 | 18.03 | 15.16 |
Loss (Gain) From Sale of Assets | - | - | -0.82 | - |
Loss (Gain) From Sale of Investments | - | - | -2.51 | - |
Stock-Based Compensation | 0.63 | 0.9 | 1.85 | 0.54 |
Provision & Write-off of Bad Debts | 5.91 | 3.67 | 1.09 | -1.62 |
Other Operating Activities | -5.31 | 3.11 | 8.88 | -3.04 |
Change in Accounts Receivable | 24.61 | -11.86 | -25.51 | 27.01 |
Change in Inventory | 32.57 | 21.99 | -3.08 | 158.57 |
Change in Accounts Payable | -21.61 | 21.14 | 24.91 | -17.27 |
Change in Unearned Revenue | -56.49 | -76.86 | 8.72 | -210.83 |
Change in Other Net Operating Assets | -47.42 | -22.23 | -58.11 | 47.58 |
Operating Cash Flow | 6.28 | 26.07 | 33.68 | 42.64 |
Operating Cash Flow Growth | - | -22.58% | -21.01% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Capital Expenditures | -20.1 | -9.65 | -28.38 | -132.73 |
Sale of Property, Plant & Equipment | - | - | 1.43 | - |
Sale (Purchase) of Intangibles | -0.57 | -0.44 | -0.83 | -0.61 |
Investment in Securities | 45.86 | 4.3 | 24.45 | -123.67 |
Other Investing Activities | 2.66 | -0.01 | 0.25 | 0.41 |
Investing Cash Flow | -175.01 | -5.8 | -3.08 | -256.6 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Short-Term Debt Issued | - | 1 | 40 | 2 |
Long-Term Debt Issued | - | - | - | 135 |
Total Debt Issued | 167.32 | 1 | 40 | 137 |
Short-Term Debt Repaid | - | -21 | -21.67 | -0.33 |
Long-Term Debt Repaid | - | -7.04 | -27.49 | -9.73 |
Lease Payments | -7.17 | -7.04 | -7.49 | -8.37 |
Total Debt Repaid | -7.17 | -28.04 | -49.16 | -10.06 |
Net Debt Issued (Repaid) | 160.15 | -27.04 | -9.16 | 126.94 |
Issuance of Common Stock | 14.35 | 22.85 | 5.71 | 8 |
Common Dividends Paid | -22.32 | -22.32 | -4.32 | -4.23 |
Financing Cash Flow | 153.78 | -26.5 | -7.77 | 130.71 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Foreign Exchange Rate Adjustments | 0.36 | -0.16 | 0.22 | -0.05 |
Net Cash Flow | -14.6 | -6.38 | 23.05 | -83.31 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Free Cash Flow | -13.83 | 16.43 | 5.3 | -90.1 |
Free Cash Flow Growth | - | 210.14% | - | - |
Free Cash Flow Margin | -4.22% | 4.16% | 1.88% | -48.45% |
Free Cash Flow Per Share | -0.59 | 0.71 | 0.24 | -4.23 |
Levered Free Cash Flow | -28.09 | -12.11 | -79.23 | - |
Unlevered Free Cash Flow | -26 | -10.42 | -77.41 | - |
Free Cash Flow After Leases | -20.99 | 9.39 | -2.2 | -98.47 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Cash Interest Paid | 2.85 | 2.45 | 2.57 | 0.45 |
Cash Income Tax Paid | 11.22 | 14.61 | -0.16 | - |
Change in Working Capital | -68.34 | -67.81 | -53.07 | 5.06 |