U-LEAM 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	176.69	10.91
Depreciation & Amortization	7.89	6.55
Other Amortization	3.47	2.41
Loss (Gain) From Sale of Assets	0.18	-
Provision & Write-off of Bad Debts	0.96	-
Other Operating Activities	50.81	-0.8
Change in Accounts Receivable	-76.94	-20.58
Change in Inventory	-107.82	-10.91
Change in Accounts Payable	113.73	8.51
Change in Unearned Revenue	51.26	-
Change in Other Net Operating Assets	-0.09	5.19
Operating Cash Flow	220.12	1.28
Operating Cash Flow Growth	17097.19%	-
Capital Expenditures	-16.13	-150.46
Sale (Purchase) of Intangibles	-4.75	-1.52
Investment in Securities	-232.59	-49.74
Other Investing Activities	147.94	-147.31
Investing Cash Flow	-105.52	-349.02
Long-Term Debt Issued	-	100
Long-Term Debt Repaid	-2.21	-2.64
Net Debt Issued (Repaid)	-2.21	97.36
Issuance of Common Stock	101	35
Financing Cash Flow	98.79	132.36
Net Cash Flow	213.4	-215.38
Free Cash Flow	203.99	-149.18
Free Cash Flow Margin	34.69%	-205.75%
Free Cash Flow Per Share	5.41	-5.38
Cash Interest Paid	2.13	1.38
Cash Income Tax Paid	0.22	0.06
Levered Free Cash Flow	314.98	-
Unlevered Free Cash Flow	316.53	-
Change in Working Capital	-19.87	-17.79