TPEX:7892 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	102.43	38.41	2.5
Depreciation & Amortization	18.87	13.49	7.59
Loss (Gain) From Sale of Assets	-	-0.85	-
Stock-Based Compensation	0.83	5.63	-
Other Operating Activities	12.09	9.27	0.77
Change in Accounts Receivable	-324.1	-193.37	-56.45
Change in Inventory	-179.29	-103.72	-2.19
Change in Accounts Payable	127.71	76.22	29.28
Change in Unearned Revenue	-1.97	-2.05	6.85
Change in Other Net Operating Assets	7.81	15.09	3.79
Operating Cash Flow	-234.17	-141.88	-7.86
Capital Expenditures	-30.35	-19.35	-5.37
Sale of Property, Plant & Equipment	-	1.35	-
Cash Acquisitions	-	6.02	-16.82
Sale (Purchase) of Intangibles	-1.84	-1.88	-4.04
Investment in Securities	2	-370	-
Other Investing Activities	-1.84	-3.2	-
Investing Cash Flow	-32.02	-387.07	-26.23
Short-Term Debt Issued	-	10	-
Total Debt Issued	-	10	-
Long-Term Debt Repaid	-	-2.45	-3.61
Net Debt Issued (Repaid)	-19.76	7.55	-3.61
Issuance of Common Stock	494.97	598	89
Other Financing Activities	-0.36	-0.22	0.36
Financing Cash Flow	474.84	605.34	85.75
Foreign Exchange Rate Adjustments	-5.13	-1.27	-
Net Cash Flow	203.53	75.12	51.66
Free Cash Flow	-264.51	-161.23	-13.23
Free Cash Flow Margin	-53.03%	-55.68%	-9.56%
Free Cash Flow Per Share	-8.19	-6.36	-1.66
Cash Interest Paid	0.97	0.31	0.15
Cash Income Tax Paid	7.91	0.3	0.01
Levered Free Cash Flow	-	-183.54	-
Unlevered Free Cash Flow	-	-183.34	-
Change in Working Capital	-369.83	-207.82	-18.72

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