Santa Phoenix 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	135.61	152.9	110.89
Depreciation & Amortization	11.32	11.47	7.69
Other Amortization	3.35	3.14	1.08
Loss (Gain) From Sale of Assets	-0.02	-0.02	0
Loss (Gain) on Equity Investments	0.18	-0.25	-1.47
Stock-Based Compensation	3.76	3.72	8.17
Other Operating Activities	-10.93	-4.16	19.62
Change in Accounts Receivable	32.52	-24.87	27.39
Change in Inventory	-8.82	-158.34	11.4
Change in Accounts Payable	58.53	-15.29	-109.11
Change in Unearned Revenue	-35.88	86.45	47.92
Change in Other Net Operating Assets	-80.29	-9.29	39.04
Operating Cash Flow	109.34	45.46	162.62
Operating Cash Flow Growth	140.50%	-72.05%	-
Capital Expenditures	-135.28	-31.53	-14.76
Sale of Property, Plant & Equipment	0.02	0.05	-
Cash Acquisitions	-84.5	-	-
Sale (Purchase) of Intangibles	-0.85	-0.65	-4.82
Investment in Securities	-20	-	-20
Other Investing Activities	-0.58	-0	4.51
Investing Cash Flow	-241.19	-32.13	-35.08
Short-Term Debt Issued	35	18	140.5
Long-Term Debt Issued	84.72	30	31
Total Debt Issued	119.72	48	171.5
Short-Term Debt Repaid	-31	-27.5	-156
Long-Term Debt Repaid	-133.33	-4.57	-31.51
Total Debt Repaid	-164.33	-32.07	-187.51
Net Debt Issued (Repaid)	-44.61	15.93	-16.01
Issuance of Common Stock	675	20.12	90
Common Dividends Paid	-29.63	-28.5	-
Other Financing Activities	-	-9.88	-130.13
Financing Cash Flow	600.76	-2.32	-56.14
Foreign Exchange Rate Adjustments	-0.01	1.05	-0.75
Net Cash Flow	468.91	12.06	70.66
Free Cash Flow	-25.94	13.93	147.86
Free Cash Flow Growth	-	-90.58%	-
Free Cash Flow Margin	-2.91%	1.52%	21.55%
Free Cash Flow Per Share	-1.15	0.71	9.13
Cash Interest Paid	4.09	4.13	4.5
Cash Income Tax Paid	51.32	55.05	29.2
Levered Free Cash Flow	-58.56	-10.17	-
Unlevered Free Cash Flow	-56.06	-7.68	-
Change in Working Capital	-33.94	-121.35	16.65