OPNET Technologies Co., Ltd. (TPEX:8034)
Taiwan · Delayed Price · Currency is TWD 17.50
-0.25 (-1.41%)
Nov 12, 2026, 1:30 PM CST
OPNET Technologies Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 51.69 | 80.02 | 60.37 | 94.1 | 40.85 | 79.88 |
Depreciation & Amortization | 11.02 | 9.44 | 9.96 | 10.1 | 9.95 | 9.91 |
Loss (Gain) From Sale of Investments | 0.04 | - | -3.03 | -0.7 | - | - |
Stock-Based Compensation | 5.5 | 6.53 | 3.28 | - | - | - |
Provision & Write-off of Bad Debts | - | - | - | -8.79 | - | 4.09 |
Other Operating Activities | -12.56 | 15.3 | -17.86 | 13.21 | 18.97 | 15.23 |
Change in Accounts Receivable | -10.09 | 141.58 | 30.86 | -75.96 | 45.47 | -82.03 |
Change in Inventory | 37.11 | 40.14 | -15.08 | 22.43 | 34.25 | -18.48 |
Change in Accounts Payable | -30.6 | -0.2 | 8.3 | -50.68 | 8.6 | 23.55 |
Change in Unearned Revenue | -0.82 | -1.96 | -32.44 | 36.64 | 0.41 | 9.86 |
Change in Other Net Operating Assets | -6.14 | 52.48 | 16.72 | -58.79 | -0.71 | 16.75 |
Operating Cash Flow | 41.98 | 343.33 | 64.09 | -17.72 | 157.79 | 58.75 |
Operating Cash Flow Growth | -91.92% | 435.67% | - | - | 168.59% | -37.06% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -1.55 | -5.15 | -0.99 | -1.57 | -0.67 | -1.4 |
Sale (Purchase) of Intangibles | -20.3 | - | - | -0.02 | -0.33 | - |
Investment in Securities | -11.9 | -340.77 | 118.61 | -37.61 | 54.46 | -45.53 |
Other Investing Activities | -0.78 | 0.65 | -0.68 | -0.73 | -0.69 | 3.51 |
Investing Cash Flow | -34.52 | -345.27 | 116.94 | -39.93 | 52.77 | -43.42 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | 17.46 | 36 | - | - |
Total Debt Issued | - | - | 17.46 | 36 | - | - |
Short-Term Debt Repaid | - | - | -17.46 | -36 | - | - |
Long-Term Debt Repaid | - | -7.53 | -8.67 | -8.59 | -8.44 | -8.83 |
Lease Payments | -7.37 | -7.53 | -8.67 | -8.59 | -8.44 | -8.83 |
Total Debt Repaid | -7.37 | -7.53 | -26.13 | -44.59 | -8.44 | -8.83 |
Net Debt Issued (Repaid) | -7.37 | -7.53 | -8.67 | -8.59 | -8.44 | -8.83 |
Repurchase of Common Stock | - | - | -62.48 | - | - | - |
Common Dividends Paid | -67.48 | -44.99 | -74.98 | -37.49 | -62.48 | - |
Other Financing Activities | - | - | -0.16 | - | - | 0.16 |
Financing Cash Flow | -74.84 | -52.52 | -146.29 | -46.08 | -70.92 | -8.67 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | -67.39 | -54.45 | 34.74 | -103.73 | 139.65 | 6.66 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 40.43 | 338.19 | 63.1 | -19.29 | 157.12 | 57.35 |
Free Cash Flow Growth | -92.15% | 435.92% | - | - | 173.96% | -37.92% |
Free Cash Flow Margin | 11.02% | 69.20% | 14.87% | -2.85% | 32.63% | 10.90% |
Free Cash Flow Per Share | 0.71 | 5.97 | 1.04 | -0.34 | 2.77 | 1.01 |
Levered Free Cash Flow | 3.61 | 320.6 | 35.71 | -22.88 | 110.12 | 26.71 |
Unlevered Free Cash Flow | 3.8 | 320.86 | 35.97 | -22.32 | 110.62 | 27.05 |
Free Cash Flow After Leases | 33.06 | 330.65 | 54.43 | -27.88 | 148.69 | 48.52 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 0.42 | 0.42 | 0.22 | 0.57 | 0.48 | 0.22 |
Cash Income Tax Paid | 9.45 | 9.45 | 31.77 | 9.63 | 1.24 | 0.49 |
Change in Working Capital | -13.7 | 232.04 | 11.38 | -125.64 | 88.02 | -50.35 |