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	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	347.73	481.17	194.16	293.65
Depreciation & Amortization	45.94	30.83	21.05	14.02
Loss (Gain) From Sale of Assets	-10.56	-0.06	-5.66	-0.14
Loss (Gain) From Sale of Investments	-15	6.05	-8.34	9.23
Stock-Based Compensation	23.47	117.33	3.41	-
Provision & Write-off of Bad Debts	1.27	0.12	-	-
Other Operating Activities	-13.53	84.45	-84.69	74.55
Change in Accounts Receivable	154.36	-497.62	19.95	-156.8
Change in Inventory	22.53	-29.49	-34.9	4.3
Change in Accounts Payable	11.57	4.02	-22.1	93.38
Change in Unearned Revenue	-108.56	-33.39	181.46	91.87
Change in Other Net Operating Assets	-75.95	172.8	21.09	39.98
Operating Cash Flow	383.26	336.2	285.43	464.04
Operating Cash Flow Growth	14.00%	17.79%	-38.49%	-
Capital Expenditures	-505.14	-243.85	-140.58	-184.45
Sale of Property, Plant & Equipment	138.91	0.13	14.45	1.59
Sale (Purchase) of Intangibles	-1.35	-3.61	-	-
Investment in Securities	21.8	52.33	-278.11	-24.69
Other Investing Activities	-8.12	40.89	63.58	-4.06
Investing Cash Flow	-353.9	-154.13	-340.66	-211.6
Short-Term Debt Issued	164.06	-	7	-
Long-Term Debt Issued	427.65	159.59	174.5	126.5
Total Debt Issued	591.7	159.59	181.5	126.5
Short-Term Debt Repaid	-	-	-	-27.3
Long-Term Debt Repaid	-182.01	-75.86	-75.76	-65.61
Total Debt Repaid	-182.01	-75.86	-75.76	-92.91
Net Debt Issued (Repaid)	409.7	83.73	105.74	33.59
Issuance of Common Stock	449	-	120	-
Common Dividends Paid	-491.7	-247	-201.9	-41.7
Other Financing Activities	-1.05	3.64	0.06	0.03
Financing Cash Flow	365.94	-159.64	23.9	-8.08
Foreign Exchange Rate Adjustments	5.62	-0.57	-0.11	-
Net Cash Flow	400.92	21.87	-31.44	244.37
Free Cash Flow	-121.88	92.35	144.86	279.6
Free Cash Flow Growth	-	-36.25%	-48.19%	-
Free Cash Flow Margin	-6.93%	4.89%	13.98%	25.36%
Free Cash Flow Per Share	-4.04	3.73	8.87	18.64
Cash Interest Paid	-	8.46	7.36	4.28
Cash Income Tax Paid	-	46.48	133.4	17.27
Levered Free Cash Flow	-57.26	0.25	-38.42	-
Unlevered Free Cash Flow	-48.64	5.54	-33.82	-
Change in Working Capital	3.95	-383.68	165.5	72.74

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