Kojem International 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	13.37	-7.51	11.98
Depreciation & Amortization	31.58	32.22	31.8
Other Amortization	0.46	0.47	0.47
Loss (Gain) From Sale of Assets	-0	0.92	-0.58
Loss (Gain) From Sale of Investments	-	-	2.78
Provision & Write-off of Bad Debts	-2.16	1.69	0.26
Other Operating Activities	-31.3	-53.08	-82.73
Change in Accounts Receivable	-14.9	-3.56	19.81
Change in Inventory	33.47	-53.34	-9.1
Change in Accounts Payable	-8.5	29.78	-12.49
Change in Other Net Operating Assets	0.18	-19.51	6.68
Operating Cash Flow	22.21	-71.92	-31.13
Capital Expenditures	-34.83	-16.22	-20.43
Sale of Property, Plant & Equipment	0	1.59	3.48
Sale (Purchase) of Intangibles	-1.29	-0.72	-0.77
Investment in Securities	-5	-	-
Other Investing Activities	1.49	4.05	2.09
Investing Cash Flow	-38.64	-10.84	-15.64
Short-Term Debt Issued	144.28	116.09	182.11
Long-Term Debt Issued	162.71	20.64	19.06
Total Debt Issued	306.98	136.73	201.17
Short-Term Debt Repaid	-132.5	-170.6	-135
Long-Term Debt Repaid	-170.64	-39.05	-38.44
Total Debt Repaid	-303.14	-209.65	-173.44
Net Debt Issued (Repaid)	3.84	-72.92	27.73
Issuance of Common Stock	37.95	224	-
Other Financing Activities	-7.02	-168.78	63.5
Financing Cash Flow	34.78	-17.7	91.23
Net Cash Flow	18.34	-100.47	44.46
Free Cash Flow	-12.63	-88.14	-51.56
Free Cash Flow Margin	-3.94%	-41.23%	-23.63%
Free Cash Flow Per Share	-0.53	-8.63	-17.50
Cash Interest Paid	7.1	7.94	7.7
Cash Income Tax Paid	3.09	4.21	3.28
Levered Free Cash Flow	-18.22	-60.92	-
Unlevered Free Cash Flow	-13.77	-55.89	-
Change in Working Capital	10.25	-46.62	4.9