Innostar Service Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	152.39	149.89	-49.93	8.37
Depreciation & Amortization	36.2	35.1	25.63	17.79
Other Amortization	1.71	2.59	3.51	3.01
Loss (Gain) From Sale of Assets	-	-1.27	0.18	-0.44
Stock-Based Compensation	7.89	3.03	0.97	1.82
Provision & Write-off of Bad Debts	0.06	0.18	0	-0.45
Other Operating Activities	1.32	15.57	-4.06	-17.75
Change in Accounts Receivable	-6.46	-33.59	6.49	158.46
Change in Inventory	-41.93	-32.2	-15.67	-31.48
Change in Accounts Payable	34.55	28.33	-3	9.88
Change in Unearned Revenue	82.15	71.67	-4.71	45.09
Change in Other Net Operating Assets	34.68	40.2	3.88	-29.44
Operating Cash Flow	302.56	279.49	-36.72	164.87
Capital Expenditures	-30.74	-10.08	-7.92	-34.54
Sale of Property, Plant & Equipment	-5	-	0.03	0.62
Sale (Purchase) of Intangibles	-1.1	-0.27	-1.24	-2.15
Sale (Purchase) of Real Estate	5	5	-	-
Investment in Securities	-380.32	-109	7.58	0.63
Other Investing Activities	1.66	2.53	1.13	0.76
Investing Cash Flow	-410.49	-111.82	-0.42	-34.68
Long-Term Debt Repaid	-	-5.61	-5.27	-9.05
Net Debt Issued (Repaid)	-6.52	-5.61	-5.27	-9.05
Issuance of Common Stock	425.04	76.42	156.67	-
Common Dividends Paid	-	-	-7.61	-20.7
Other Financing Activities	-	-	-	-0.61
Financing Cash Flow	418.53	70.82	143.79	-30.36
Foreign Exchange Rate Adjustments	-	-	-	-0
Net Cash Flow	310.59	238.49	106.65	99.83
Free Cash Flow	271.82	269.41	-44.64	130.33
Free Cash Flow Margin	55.54%	66.36%	-37.08%	79.53%
Free Cash Flow Per Share	7.84	8.90	-2.08	6.10
Cash Interest Paid	0.14	0.08	0.11	0.19
Cash Income Tax Paid	18.25	0.16	2.64	16.58
Levered Free Cash Flow	-	223.85	24.54	-
Unlevered Free Cash Flow	-	223.9	24.61	-
Change in Working Capital	102.99	74.4	-13	152.51

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