Santa Phoenix Technology Co. Ltd. (TPEX:7880)

Santa Phoenix Technology Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	135.61	152.9	110.89
Depreciation & Amortization	14.67	11.47	7.69
Other Amortization	-	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	-63.27	-25.97	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	15.5	-8.19	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	-
Sale (Purchase) of Intangibles	-0.85	-0.65	-4.82
Investment in Securities	-104.5	-	-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	-	4.13	4.5
Cash Income Tax Paid	-	55.05	29.2
Levered Free Cash Flow	-62.07	-10.17	-
Unlevered Free Cash Flow	-59.57	-7.68	-
Change in Working Capital	-33.94	-121.35	16.65

Source: S&P Global Market Intelligence. Standard template. Financial Sources.