Hermes Testing Solutions Inc. (TPEX:7856)
Taiwan · Delayed Price · Currency is TWD 4,700.00
-120.00 (-2.49%)
At close: Sep 7, 2026
Hermes Testing Solutions Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Net Income | 733.18 | 268.35 | 56.78 | -210.41 |
Depreciation & Amortization | 240.14 | 259.54 | 226.05 | 214.65 |
Loss (Gain) From Sale of Assets | -2.06 | -3.62 | 0.19 | -25.47 |
Stock-Based Compensation | 14.39 | 19.2 | 19.28 | 16.53 |
Provision & Write-off of Bad Debts | -0.47 | 2.83 | -3.89 | 0.79 |
Other Operating Activities | 126.7 | 53.3 | -4.09 | 3.09 |
Change in Accounts Receivable | -464.05 | -214.6 | -134.82 | -6.33 |
Change in Inventory | -65.29 | -8.2 | -120.65 | 93.3 |
Change in Accounts Payable | 131.96 | 157.39 | 1.39 | -9.77 |
Change in Unearned Revenue | -48.2 | -60.27 | 53.82 | 8.18 |
Change in Other Net Operating Assets | 327.41 | 127.58 | 23.32 | 6.06 |
Operating Cash Flow | 993.71 | 601.51 | 117.39 | 90.61 |
Operating Cash Flow Growth | 177.89% | 412.42% | 29.55% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Capital Expenditures | -150.91 | -129.48 | -157.21 | -141.99 |
Sale of Property, Plant & Equipment | 7.89 | 7.89 | - | 26.54 |
Sale (Purchase) of Intangibles | -17.68 | -19.72 | -18.74 | -10.27 |
Investment in Securities | 21.58 | 16.64 | -29.29 | - |
Other Investing Activities | -0 | -0.26 | -0.74 | -1.84 |
Investing Cash Flow | -139.13 | -124.93 | -205.98 | -127.57 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Short-Term Debt Issued | - | 4,766 | 9,240 | 7,480 |
Long-Term Debt Issued | - | - | 125.19 | - |
Total Debt Issued | -1,026 | 4,766 | 9,366 | 7,480 |
Short-Term Debt Repaid | - | -5,291 | -9,225 | -7,480 |
Long-Term Debt Repaid | - | -61.44 | -53.38 | -38.53 |
Lease Payments | -63.97 | -61.44 | -53.38 | -38.53 |
Total Debt Repaid | 338.46 | -5,353 | -9,278 | -7,519 |
Net Debt Issued (Repaid) | -687.17 | -586.88 | 87.25 | -38.53 |
Issuance of Common Stock | 600 | 633.34 | 29.87 | 7.38 |
Financing Cash Flow | -87.17 | 46.46 | 117.12 | -31.15 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Foreign Exchange Rate Adjustments | 5.24 | 4 | -1.6 | 0.77 |
Net Cash Flow | 772.65 | 527.04 | 26.93 | -67.33 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Free Cash Flow | 842.8 | 472.03 | -39.82 | -51.38 |
Free Cash Flow Growth | 432.52% | - | - | - |
Free Cash Flow Margin | 23.47% | 19.47% | -2.49% | -6.35% |
Free Cash Flow Per Share | 31.83 | 18.73 | -1.90 | -2.57 |
Levered Free Cash Flow | 642.21 | 362.54 | -56.72 | - |
Unlevered Free Cash Flow | 647.85 | 372.27 | -48.15 | - |
Free Cash Flow After Leases | 778.82 | 410.59 | -93.2 | -89.91 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 |
Cash Interest Paid | 9.12 | 15.7 | 12.65 | 9.44 |
Cash Income Tax Paid | 57.56 | 0.36 | 5.15 | 0.31 |
Change in Working Capital | -118.16 | 1.9 | -176.94 | 91.44 |