Ye Siang Enterprise 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Net Income	185.76	588.75
Depreciation & Amortization	141.95	109.18
Loss (Gain) From Sale of Assets	1.04	0.62
Asset Writedown & Restructuring Costs	39.38	-
Loss (Gain) From Sale of Investments	-13.58	-
Loss (Gain) on Equity Investments	1.41	-1.61
Provision & Write-off of Bad Debts	22.35	4.44
Other Operating Activities	-32.17	-5.36
Change in Accounts Receivable	-75.3	0.86
Change in Inventory	-48.72	7.6
Change in Accounts Payable	36.94	28.75
Change in Unearned Revenue	-3.38	-5.26
Change in Other Net Operating Assets	-4.86	7.86
Operating Cash Flow	250.82	735.82
Operating Cash Flow Growth	-65.91%	-
Capital Expenditures	-219.9	-356.82
Sale of Property, Plant & Equipment	0.17	0.95
Sale (Purchase) of Intangibles	-10.38	-9.92
Investment in Securities	354.02	-228.57
Other Investing Activities	-0.89	1.86
Investing Cash Flow	123.02	-592.49
Short-Term Debt Issued	-	153.5
Long-Term Debt Issued	-	1
Total Debt Issued	-	154.5
Short-Term Debt Repaid	-167.5	-
Long-Term Debt Repaid	-37.61	-36.6
Total Debt Repaid	-205.11	-36.6
Net Debt Issued (Repaid)	-205.11	117.9
Issuance of Common Stock	435.05	384.27
Common Dividends Paid	-448.96	-577.92
Other Financing Activities	-0.17	0.17
Financing Cash Flow	-219.19	-75.58
Foreign Exchange Rate Adjustments	0.41	0.88
Net Cash Flow	155.06	68.63
Free Cash Flow	30.92	379
Free Cash Flow Growth	-91.84%	-
Free Cash Flow Margin	1.86%	19.72%
Free Cash Flow Per Share	0.44	6.62
Cash Interest Paid	5.85	8.45
Cash Income Tax Paid	78.54	139.17
Levered Free Cash Flow	221.92	-
Unlevered Free Cash Flow	225.17	-
Change in Working Capital	-95.32	39.81