Kojem International Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-4.78	-7.51	11.98
Depreciation & Amortization	31.73	32.22	31.8
Other Amortization	0.39	0.47	0.47
Loss (Gain) From Sale of Assets	0.92	0.92	-0.58
Loss (Gain) From Sale of Investments	-	-	2.78
Provision & Write-off of Bad Debts	0.14	1.69	0.26
Other Operating Activities	-32.29	-53.08	-82.73
Change in Accounts Receivable	-31.04	-3.56	19.81
Change in Inventory	11.48	-53.34	-9.1
Change in Accounts Payable	15.58	29.78	-12.49
Change in Other Net Operating Assets	-5.11	-19.51	6.68
Operating Cash Flow	-12.97	-71.92	-31.13
Capital Expenditures	-48.25	-16.22	-20.43
Sale of Property, Plant & Equipment	1.59	1.59	3.48
Sale (Purchase) of Intangibles	-0.76	-0.72	-0.77
Other Investing Activities	7.39	4.05	2.09
Investing Cash Flow	-39.57	-10.84	-15.64
Short-Term Debt Issued	-	116.09	182.11
Long-Term Debt Issued	-	20.64	19.06
Total Debt Issued	396.98	136.73	201.17
Short-Term Debt Repaid	-	-153.6	-135
Long-Term Debt Repaid	-	-39.05	-38.44
Total Debt Repaid	-377.77	-192.65	-173.44
Net Debt Issued (Repaid)	19.21	-55.92	27.73
Issuance of Common Stock	237.2	224	-
Other Financing Activities	-192.56	-185.78	63.5
Financing Cash Flow	63.86	-17.7	91.23
Net Cash Flow	11.31	-100.47	44.46
Free Cash Flow	-61.22	-88.14	-51.56
Free Cash Flow Margin	-21.26%	-41.23%	-23.63%
Free Cash Flow Per Share	-3.01	-8.63	-17.50
Cash Interest Paid	7.57	7.94	7.7
Cash Income Tax Paid	3.25	4.21	3.28
Levered Free Cash Flow	-	-62.92	-
Unlevered Free Cash Flow	-	-57.89	-
Change in Working Capital	-9.09	-46.62	4.9

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