IC Plus 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	FY 2022	FY 2021
Period Ending	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	-58.22	-113.8	-120.49	150.09	61.12
Depreciation & Amortization	67.83	32.28	28.56	18.24	17.19
Other Amortization	-	22.49	19.35	19.54	18.61
Loss (Gain) From Sale of Assets	-	0.09	-	0.03	-
Loss (Gain) From Sale of Investments	5.12	38.74	75.24	67.17	40.88
Stock-Based Compensation	-	1	5.31	11.82	14.04
Other Operating Activities	-0.18	-1.5	-3.55	-0.09	-2.32
Change in Accounts Receivable	-22.35	13.55	36.09	-21.31	-6.22
Change in Inventory	27.57	31.23	101.21	-162.77	37.01
Change in Accounts Payable	4.89	-9.7	-107.16	17.48	28.04
Change in Unearned Revenue	-4.2	0.24	-2.16	7.27	-4.94
Change in Other Net Operating Assets	-11.85	-18.6	-24.4	23.94	9.15
Operating Cash Flow	39.05	-3.27	8.49	131.42	210.49
Operating Cash Flow Growth	-	-	-93.54%	-37.56%	465.62%
Capital Expenditures	-24.16	-26.75	-24.03	-40.55	-10.06
Sale (Purchase) of Intangibles	-36.89	-32.86	-17.76	-19.21	-10.06
Investment in Securities	-	-	10	-10	29.73
Other Investing Activities	-	-0.49	-	-	-9.86
Investing Cash Flow	-61.05	-60.1	-31.79	-69.76	-0.24
Short-Term Debt Issued	-	110	130	140	210
Total Debt Issued	-	110	130	140	210
Short-Term Debt Repaid	-	-150	-130	-140	-270
Total Debt Repaid	-	-150	-130	-140	-270
Net Debt Issued (Repaid)	-	-40	-	-	-60
Issuance of Common Stock	-	1,933	-	-	-
Common Dividends Paid	-	-	-82.62	-41.31	-
Other Financing Activities	-0.61	-	0.2	-	0.06
Financing Cash Flow	-0.61	1,893	-82.42	-41.31	-59.94
Net Cash Flow	-22.61	1,829	-105.71	20.35	150.31
Free Cash Flow	14.89	-30.02	-15.54	90.87	200.43
Free Cash Flow Growth	-	-	-	-54.66%	684.37%
Free Cash Flow Margin	2.25%	-4.66%	-2.16%	6.98%	18.11%
Free Cash Flow Per Share	0.15	-0.36	-0.23	1.31	2.92
Cash Interest Paid	-	0.7	0.91	0.59	0.84
Levered Free Cash Flow	-77.13	-34.51	-18.47	37.18	203.46
Unlevered Free Cash Flow	-77.13	-34.08	-17.89	37.54	203.98
Change in Working Capital	24.5	17.43	4.08	-135.38	60.97

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