Changs Ascending Enterprise Co., Ltd. (TPEX:8038)
Taiwan · Delayed Price · Currency is TWD 31.40
+0.70 (2.28%)
Aug 26, 2026, 1:30 PM CST
TPEX:8038 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 | Jun '26 Jun 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 | 51.54 | 57.1 | -96.19 | 0.01 | -24.46 | -121.32 |
Depreciation & Amortization | 26.47 | 27.45 | 29.78 | 28.97 | 29.65 | 32.78 |
Asset Writedown & Restructuring Costs | - | - | - | - | - | 7.12 |
Loss (Gain) From Sale of Investments | -0.02 | - | - | - | - | - |
Stock-Based Compensation | 4.79 | - | - | 1.79 | 0.36 | 1.04 |
Provision & Write-off of Bad Debts | - | - | - | - | -3.45 | 0.99 |
Other Operating Activities | 21.94 | 9 | -0.65 | 5.16 | -3.65 | 4.69 |
Change in Accounts Receivable | -58.64 | -85.14 | -32.1 | 44.76 | -68.69 | 24.26 |
Change in Inventory | -9.7 | -77.42 | 4.75 | -22.59 | 22.47 | 24.58 |
Change in Accounts Payable | 47.21 | 61.32 | 27.89 | -6.98 | 9.69 | -9.58 |
Change in Other Net Operating Assets | -73.4 | -28.43 | -19.96 | -151.17 | -48.5 | 7.25 |
Operating Cash Flow | 8.04 | -36.11 | -86.47 | -100.05 | -86.58 | -28.22 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | -2.24 | -1.48 | -6.56 | -2.11 | -1.73 | -1.06 |
Sale (Purchase) of Intangibles | -1.06 | -0.42 | -0.27 | -0.3 | -0.78 | -1.02 |
Investment in Securities | -17.16 | -18.56 | -0.31 | 13.68 | - | - |
Other Investing Activities | 0.32 | 3.29 | -3.51 | 0.94 | -5.22 | 95.72 |
Investing Cash Flow | -20.14 | -17.17 | -10.65 | 12.21 | -7.72 | 93.64 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | - | 594.82 | 622.18 | 282.91 | 157.93 | 36.7 |
Total Debt Issued | 821.66 | 594.82 | 622.18 | 282.91 | 157.93 | 36.7 |
Short-Term Debt Repaid | - | -434.14 | -366.41 | -155.53 | -65.68 | -22.84 |
Long-Term Debt Repaid | - | -5.31 | -229.29 | -35.49 | -29.45 | -3.7 |
Total Debt Repaid | -727.37 | -439.45 | -595.7 | -191.01 | -95.13 | -26.54 |
Net Debt Issued (Repaid) | 94.29 | 155.37 | 26.48 | 91.89 | 62.8 | 10.17 |
Issuance of Common Stock | 91.92 | - | - | 100.35 | 1.6 | - |
Other Financing Activities | - | - | 19.66 | 0.54 | - | 0.25 |
Financing Cash Flow | 186.21 | 155.37 | 46.14 | 192.78 | 64.39 | 10.42 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 |
Foreign Exchange Rate Adjustments | -0.08 | -0.04 | -0.02 | -0.07 | 1.83 | -8.94 |
Net Cash Flow | 174.03 | 102.05 | -51 | 104.87 | -28.08 | 66.9 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | 5.8 | -37.59 | -93.03 | -102.16 | -88.31 | -29.28 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 0.78% | -6.30% | -52.65% | -30.68% | -42.58% | -44.16% |
Free Cash Flow Per Share | 0.09 | -0.60 | -1.49 | -1.64 | -1.49 | -0.49 |
Levered Free Cash Flow | 22.55 | -48.82 | -31.23 | 49.85 | -84.13 | -14.52 |
Unlevered Free Cash Flow | 31.55 | -40.39 | -24.19 | 58.03 | -77.21 | -8.63 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 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 | 14.36 | 13.47 | 11.27 | 13.09 | 11.07 | 9.42 |
Change in Working Capital | -96.68 | -129.66 | -19.41 | -135.98 | -85.04 | 46.49 |