KNST Co., Ltd. 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	116.29	98.39	65.52	-4.07
Depreciation & Amortization	65.86	67.46	60.69	23.26
Other Amortization	0.77	0.57	0.38	0.14
Loss (Gain) From Sale of Assets	-0.05	-0.02	0.2	1.45
Loss (Gain) From Sale of Investments	-0.43	1.37	-1.36	-0.26
Loss (Gain) on Equity Investments	-	-	-	1.92
Stock-Based Compensation	22.21	22.21	-	3
Provision & Write-off of Bad Debts	-	-	-0.58	0.03
Other Operating Activities	28.18	21.62	1.49	-6.46
Change in Accounts Receivable	-0.22	-2.27	-0.22	8.08
Change in Inventory	-1.78	-3.08	-1.51	3
Change in Accounts Payable	3.4	5.12	-5.05	5.06
Change in Unearned Revenue	66.57	65.44	115.21	7.31
Change in Other Net Operating Assets	13.33	21.84	7.43	-7.16
Operating Cash Flow	129.6	185.82	310.1	25.62
Operating Cash Flow Growth	405.84%	-40.08%	1110.32%	-
Capital Expenditures	-37.05	-29.51	-417.05	-76.74
Sale of Property, Plant & Equipment	0.3	0.61	0.08	8.26
Cash Acquisitions	-	-	-	96.39
Sale (Purchase) of Intangibles	-0.68	-5.94	-0.27	-
Investment in Securities	-110.42	-173.69	-227.43	-69.69
Other Investing Activities	-0.22	-0.27	90.53	-31.53
Investing Cash Flow	-148.07	-208.8	-554.14	-73.3
Long-Term Debt Repaid	-	-11.38	-8.16	-4.56
Net Debt Issued (Repaid)	-11.38	-11.38	-8.16	-4.56
Issuance of Common Stock	44	44	211.44	194
Other Financing Activities	-2.53	-2.79	1.44	-75.03
Financing Cash Flow	30.09	29.82	204.73	114.41
Net Cash Flow	11.62	6.84	-39.32	66.73
Free Cash Flow	92.55	156.31	-106.95	-51.12
Free Cash Flow Margin	10.87%	19.79%	-16.16%	-17.80%
Free Cash Flow Per Share	2.07	3.61	-2.66	-3.17
Cash Interest Paid	0.04	0.04	-	12.96
Cash Income Tax Paid	1.07	2.09	15.53	-
Levered Free Cash Flow	-	47.09	-75.03	-
Unlevered Free Cash Flow	-	47.55	-74.65	-
Change in Working Capital	-103.23	-25.77	183.76	6.62

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