TPEX:7892 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	126.49	38.41	2.5
Depreciation & Amortization	30.34	13.49	7.59
Loss (Gain) From Sale of Assets	-	-0.85	-
Stock-Based Compensation	58.66	5.63	-
Provision & Write-off of Bad Debts	4.04	-	-
Other Operating Activities	21.57	9.27	0.77
Change in Accounts Receivable	-337.64	-193.37	-56.45
Change in Inventory	-100.16	-103.72	-2.19
Change in Accounts Payable	38.53	76.22	29.28
Change in Unearned Revenue	212.63	-2.05	6.85
Change in Other Net Operating Assets	-82.37	15.09	3.79
Operating Cash Flow	-27.9	-141.88	-7.86
Capital Expenditures	-39.33	-19.35	-5.37
Sale of Property, Plant & Equipment	-	1.35	-
Cash Acquisitions	-	6.02	-16.82
Sale (Purchase) of Intangibles	-4.82	-1.88	-4.04
Investment in Securities	15	-370	-
Other Investing Activities	-0.2	-3.2	-
Investing Cash Flow	-29.35	-387.07	-26.23
Short-Term Debt Issued	1	10	-
Total Debt Issued	1	10	-
Short-Term Debt Repaid	-11	-	-
Long-Term Debt Repaid	-16.31	-2.45	-3.61
Total Debt Repaid	-27.31	-2.45	-3.61
Net Debt Issued (Repaid)	-26.31	7.55	-3.61
Issuance of Common Stock	827.13	598	89
Other Financing Activities	-0.15	-0.22	0.36
Financing Cash Flow	800.68	605.34	85.75
Foreign Exchange Rate Adjustments	-0.12	-1.27	-
Net Cash Flow	743.31	75.12	51.66
Free Cash Flow	-67.23	-161.23	-13.23
Free Cash Flow Margin	-7.41%	-55.68%	-9.56%
Free Cash Flow Per Share	-1.85	-6.36	-1.66
Cash Interest Paid	-	0.31	0.15
Cash Income Tax Paid	-	0.3	0.01
Levered Free Cash Flow	-142.81	-183.54	-
Unlevered Free Cash Flow	-141.76	-183.34	-
Change in Working Capital	-269.01	-207.82	-18.72

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