Test Rite Retail Co., Ltd. (TPEX:7867)
Taiwan · Delayed Price · Currency is TWD 55.40
+0.40 (0.73%)
At close: Sep 7, 2026
Test Rite Retail 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 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Net Income | 326.95 | 211.19 | 157.09 | 289 | 225.66 |
Depreciation & Amortization | 1,015 | 1,042 | 1,108 | 1,100 | 1,166 |
Other Amortization | 46.67 | 46.67 | 46.06 | 55.76 | 57.24 |
Loss (Gain) From Sale of Assets | 2.99 | 0.08 | 1.56 | 4.51 | 3.4 |
Loss (Gain) From Sale of Investments | -182.52 | -0.56 | -0.56 | -0.45 | -0.17 |
Stock-Based Compensation | - | 1.83 | - | - | - |
Provision & Write-off of Bad Debts | 0 | - | - | -0.01 | 0.01 |
Other Operating Activities | 53.64 | 64.51 | -10.24 | 0.75 | -51.18 |
Change in Accounts Receivable | -8.59 | 43.38 | 9.41 | -28.07 | 12.31 |
Change in Inventory | -10.34 | -121.97 | -23.53 | 333.13 | -126.73 |
Change in Accounts Payable | 79.73 | 12.64 | 101.53 | -264.55 | -89.71 |
Change in Unearned Revenue | 59.57 | 24.74 | -0.51 | -170.82 | -58.3 |
Change in Other Net Operating Assets | 67.92 | -123.4 | -41.53 | -292.81 | -34.85 |
Operating Cash Flow | 918.2 | 1,201 | 1,347 | 1,027 | 1,104 |
Operating Cash Flow Growth | -45.96% | -10.85% | 31.23% | -7.00% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Capital Expenditures | -97.12 | -56.09 | -74.29 | -88.29 | -201.19 |
Sale of Property, Plant & Equipment | - | 0.04 | 7.88 | 0.04 | 0.04 |
Divestitures | - | - | 578.98 | - | - |
Sale (Purchase) of Intangibles | -1.22 | -52.15 | -5.98 | -5.75 | -16.09 |
Investment in Securities | -73.04 | -302.17 | 3.38 | - | - |
Other Investing Activities | -66.4 | 68.9 | 1,002 | -518.92 | -643.43 |
Investing Cash Flow | -151.07 | -264.41 | 1,512 | -612.92 | -860.68 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Short-Term Debt Issued | - | - | - | - | 61.5 |
Long-Term Debt Issued | - | - | 3,550 | 5,850 | 3,790 |
Total Debt Issued | 100 | - | 3,550 | 5,850 | 3,852 |
Short-Term Debt Repaid | - | - | - | -61.5 | - |
Long-Term Debt Repaid | - | -1,479 | -5,499 | -6,775 | -3,952 |
Lease Payments | -793.23 | -848.75 | -868.67 | -784.51 | -872.48 |
Total Debt Repaid | -1,093 | -1,479 | -5,499 | -6,836 | -3,952 |
Net Debt Issued (Repaid) | -993.23 | -1,479 | -1,949 | -986.01 | -100.98 |
Issuance of Common Stock | - | 988 | - | - | - |
Repurchase of Common Stock | - | - | -300 | - | - |
Common Dividends Paid | - | -96 | - | - | -82.84 |
Other Financing Activities | -10.57 | 5.97 | -536.21 | 601.5 | 3.43 |
Financing Cash Flow | -1,004 | -580.77 | -2,785 | -384.51 | -180.39 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Net Cash Flow | -236.67 | 355.91 | 74.29 | 29.2 | 62.88 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Free Cash Flow | 821.09 | 1,145 | 1,273 | 938.34 | 902.75 |
Free Cash Flow Growth | -50.26% | -10.05% | 35.66% | 3.94% | - |
Free Cash Flow Margin | 9.37% | 13.25% | 13.91% | 9.77% | 8.52% |
Free Cash Flow Per Share | 8.52 | 12.92 | 13.75 | 9.38 | 9.02 |
Levered Free Cash Flow | 1,409 | 1,101 | 1,615 | 922.43 | - |
Unlevered Free Cash Flow | 1,468 | 1,157 | 1,682 | 1,005 | - |
Free Cash Flow After Leases | 27.86 | 296.26 | 404.28 | 153.83 | 30.27 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 |
Cash Interest Paid | 90.22 | 90.22 | 113.87 | 135.07 | 91.35 |
Cash Income Tax Paid | 11.81 | 11.81 | 11.89 | 10.55 | 5.02 |
Change in Working Capital | -344.6 | -164.62 | 45.36 | -423.11 | -297.28 |