Accordance Systems Inc. (TPEX:7870)

Accordance Systems Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	67.04	60.61	61.08	32.34
Depreciation & Amortization	5.35	4.08	2.97	2.86
Loss (Gain) on Equity Investments	0.42	1.06	0.1	-0.86
Stock-Based Compensation	-	-	1.53	2.95
Provision & Write-off of Bad Debts	2.56	2.42	-0	0.21
Other Operating Activities	1.84	-0.04	5.61	-4.97
Change in Accounts Receivable	-5.24	19.35	-25.21	-15.39
Change in Inventory	-19.25	-14.24	-9.25	6.09
Change in Accounts Payable	-4.19	-1.34	-8.43	2.53
Change in Other Net Operating Assets	12.5	17.37	11.22	-5.13
Operating Cash Flow	61.03	89.26	39.61	20.63
Operating Cash Flow Growth	2.51%	125.38%	91.95%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Capital Expenditures	-7.46	-101.93	-2.22	-
Investment in Securities	-60	-	-1.08	-0.5
Other Investing Activities	-1.14	-3.98	0.4	0.61
Investing Cash Flow	-68.6	-105.91	-2.9	0.11

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Long-Term Debt Issued	-	46.73	-	-
Long-Term Debt Repaid	-	-	-2.22	-2.2
Net Debt Issued (Repaid)	7.68	46.73	-2.22	-2.2
Issuance of Common Stock	34.4	34.4	60	30
Common Dividends Paid	-	-12	-24	-40
Financing Cash Flow	42.08	69.13	33.78	-12.2

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Net Cash Flow	34.51	52.48	70.49	8.54

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Free Cash Flow	53.57	-12.67	37.39	20.63
Free Cash Flow Growth	-	-	81.22%	-
Free Cash Flow Margin	17.60%	-4.57%	14.46%	11.57%
Free Cash Flow Per Share	2.90	-0.69	2.38	1.78
Levered Free Cash Flow	76.33	-25.27	21.93	-
Unlevered Free Cash Flow	77.54	-24.38	22.46	-

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Cash Interest Paid	1.87	1.37	0.86	0.87
Cash Income Tax Paid	17.01	18.59	7.92	14.28
Change in Working Capital	-16.18	21.14	-31.67	-11.9

Data Source: S&P Global Market Intelligence Last updated: Aug 12, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 7, 2026

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