Chi Yi Hsin Technology 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	351.84	481.17	194.16	293.65
Depreciation & Amortization	36.53	30.83	21.05	14.02
Loss (Gain) From Sale of Assets	-11.48	-0.06	-5.66	-0.14
Loss (Gain) From Sale of Investments	3.2	6.05	-8.34	9.23
Stock-Based Compensation	140.79	117.33	3.41	-
Provision & Write-off of Bad Debts	0.24	0.12	-	-
Other Operating Activities	-20.77	84.45	-84.69	74.55
Change in Accounts Receivable	-229.92	-497.62	19.95	-156.8
Change in Inventory	96.63	-29.49	-34.9	4.3
Change in Accounts Payable	26.16	4.02	-22.1	93.38
Change in Unearned Revenue	-160.04	-33.39	181.46	91.87
Change in Other Net Operating Assets	141.04	172.8	21.09	39.98
Operating Cash Flow	374.22	336.2	285.43	464.04
Operating Cash Flow Growth	-19.36%	17.79%	-38.49%	-
Capital Expenditures	-406.39	-243.85	-140.58	-184.45
Sale of Property, Plant & Equipment	139.44	0.13	14.45	1.59
Sale (Purchase) of Intangibles	-3.32	-3.61	-	-
Investment in Securities	91.09	52.33	-278.11	-24.69
Other Investing Activities	37.22	40.89	63.58	-4.06
Investing Cash Flow	-141.97	-154.13	-340.66	-211.6
Short-Term Debt Issued	-	-	7	-
Long-Term Debt Issued	-	159.59	174.5	126.5
Total Debt Issued	276.22	159.59	181.5	126.5
Short-Term Debt Repaid	-	-	-	-27.3
Long-Term Debt Repaid	-	-75.86	-75.76	-65.61
Total Debt Repaid	-241.53	-75.86	-75.76	-92.91
Net Debt Issued (Repaid)	34.7	83.73	105.74	33.59
Issuance of Common Stock	449	-	120	-
Common Dividends Paid	-247	-247	-201.9	-41.7
Other Financing Activities	-1.54	3.64	0.06	0.03
Financing Cash Flow	235.15	-159.64	23.9	-8.08
Foreign Exchange Rate Adjustments	-1.84	-0.57	-0.11	-
Net Cash Flow	465.57	21.87	-31.44	244.37
Free Cash Flow	-32.18	92.35	144.86	279.6
Free Cash Flow Growth	-	-36.25%	-48.19%	-
Free Cash Flow Margin	-1.60%	4.89%	13.98%	25.36%
Free Cash Flow Per Share	-1.15	3.73	8.87	18.64
Cash Interest Paid	10.32	8.46	7.36	4.28
Cash Income Tax Paid	117.56	46.48	133.4	17.27
Levered Free Cash Flow	-	0.25	-38.42	-
Unlevered Free Cash Flow	-	5.54	-33.82	-
Change in Working Capital	-126.14	-383.68	165.5	72.74

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