Clientron 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	-141.82	-66.98	-165.34	88.6	131
Depreciation & Amortization	31.18	36.66	38.59	38.69	38.82
Loss (Gain) From Sale of Assets	0.01	0.06	1.27	0.01	-6.18
Stock-Based Compensation	2.43	19.52	29.53	21.17	2.52
Provision & Write-off of Bad Debts	1.01	0.11	-0.37	0.47	-0.03
Other Operating Activities	-14.35	-21.4	-50.96	-1.3	14.5
Change in Accounts Receivable	-5.52	-37.92	265.04	154.98	-354.52
Change in Inventory	23.54	-30.01	68.47	153.87	-137.59
Change in Accounts Payable	13.67	26.41	-139.51	-157.43	202.81
Change in Other Net Operating Assets	-21.73	-41.45	-31.37	27.84	5.56
Operating Cash Flow	-111.58	-115	15.35	326.9	-103.12
Operating Cash Flow Growth	-	-	-95.31%	-	-
Capital Expenditures	-5.1	-23.1	-15.53	-18.57	-16.7
Sale of Property, Plant & Equipment	-	0.04	-	-	9.25
Sale (Purchase) of Intangibles	-	-1.11	-1.21	-5.31	-2.01
Investment in Securities	-	-	-2	-	-
Other Investing Activities	14.43	-0.26	10.27	-20.34	2.35
Investing Cash Flow	9.33	-24.43	-8.47	-44.22	-7.1
Short-Term Debt Issued	530	550	530	258.23	476.4
Total Debt Issued	530	550	530	258.23	476.4
Short-Term Debt Repaid	-570	-570	-530	-255.84	-477.21
Long-Term Debt Repaid	-6.89	-6.86	-6.57	-5.36	-4.85
Total Debt Repaid	-576.89	-576.86	-536.57	-261.2	-482.06
Net Debt Issued (Repaid)	-46.89	-26.86	-6.57	-2.97	-5.67
Common Dividends Paid	-	-	-63.62	-82.71	-76.35
Financing Cash Flow	-46.89	-26.86	-70.19	-85.68	-82.01
Foreign Exchange Rate Adjustments	-14.02	23.19	-5.07	15.53	-4.31
Net Cash Flow	-163.16	-143.09	-68.38	212.53	-196.54
Free Cash Flow	-116.68	-138.1	-0.19	308.33	-119.82
Free Cash Flow Margin	-15.60%	-16.37%	-0.03%	17.36%	-6.13%
Free Cash Flow Per Share	-1.83	-2.17	-0.00	4.74	-1.86
Cash Interest Paid	3.53	3.29	2.93	1.99	1.37
Cash Income Tax Paid	-0.41	0.11	16.7	35.64	23.34
Levered Free Cash Flow	-63.22	-135.75	57.12	253.8	-170.06
Unlevered Free Cash Flow	-61.03	-133.72	58.96	255.08	-169.13
Change in Working Capital	9.96	-82.97	162.62	179.26	-283.74

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