TPEX:7853 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-176.31	-122.23	-76.71
Depreciation & Amortization	76.66	36.76	31.32
Other Amortization	2.23	3.65	4.47
Stock-Based Compensation	6.35	-	-
Provision & Write-off of Bad Debts	11.37	4.61	1.58
Other Operating Activities	23.51	29.63	19.44
Change in Accounts Receivable	28.08	22.05	-26.83
Change in Inventory	-145.5	-81.34	-32.05
Change in Accounts Payable	3.55	42.92	8.77
Change in Other Net Operating Assets	-27.06	18.55	0.02
Operating Cash Flow	-197.12	-45.41	-69.98
Capital Expenditures	-88.89	-50.02	-5.07
Sale (Purchase) of Intangibles	-8.17	-1.23	-4.22
Investment in Securities	-	-	61.5
Other Investing Activities	-0.34	-0.3	-1.79
Investing Cash Flow	-97.4	-51.54	50.42
Short-Term Debt Issued	673.73	467.5	458.23
Long-Term Debt Issued	77.5	-	-
Total Debt Issued	751.23	467.5	458.23
Short-Term Debt Repaid	-627.1	-453.39	-444.82
Long-Term Debt Repaid	-27.18	-24.21	-26.51
Total Debt Repaid	-654.28	-477.6	-471.33
Net Debt Issued (Repaid)	96.95	-10.1	-13.11
Issuance of Common Stock	352.75	70	-
Financing Cash Flow	449.7	59.9	-13.11
Foreign Exchange Rate Adjustments	-0.55	2.81	2.8
Net Cash Flow	154.63	-34.24	-29.87
Free Cash Flow	-286.01	-95.42	-75.05
Free Cash Flow Margin	-86.30%	-30.42%	-25.20%
Free Cash Flow Per Share	-6.83	-2.56	-2.02
Cash Interest Paid	11.06	8.64	7.98
Cash Income Tax Paid	0.06	0.06	0.58
Levered Free Cash Flow	-232.13	-68.2	-
Unlevered Free Cash Flow	-225.21	-62.8	-
Change in Working Capital	-140.93	2.18	-50.09