Z-Com, Inc. (TPEX:8176)

Z-Com Cash Flow Statement

Financials in millions TWD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	22.19	27.73	30.81	5.76	-64.85	-60.95
Depreciation & Amortization	14.83	15.02	18.28	21.64	21.6	32.14
Loss (Gain) From Sale of Assets	0.7	0.11	0.29	0.01	4.54	-148.69
Loss (Gain) From Sale of Investments	-	-	5.53	-	-0	-0.27
Loss (Gain) on Equity Investments	0.02	0.02	3.8	5.67	-	-
Provision & Write-off of Bad Debts	2.53	-1.33	2.35	0.17	21.19	2.18
Other Operating Activities	9.68	9.76	6.54	1.53	5.55	80.88
Change in Accounts Receivable	6.43	66.53	-79.15	-11.72	1.55	9.2
Change in Inventory	-25.33	72.48	-9.56	45.57	-35.06	-34.92
Change in Accounts Payable	29.6	-36.46	39.42	-31.09	21.95	-8.16
Change in Unearned Revenue	-4.56	-5.85	-5.01	14.28	-8.26	7.57
Change in Other Net Operating Assets	-18.97	-4.17	38.87	-13.83	-21.35	-8.85
Operating Cash Flow	37.14	143.83	52.15	38	-53.14	-129.49
Operating Cash Flow Growth	-75.52%	175.80%	37.23%	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-2.65	-2.65	-5.88	-5.79	-4.96	-2.11
Sale of Property, Plant & Equipment	-	-	-	-	0.08	226.6
Sale (Purchase) of Intangibles	-	-	-0.44	-	-	-
Investment in Securities	2.59	-1.98	7.39	-11.36	24.61	31.95
Other Investing Activities	-0.75	-0.86	0.6	0.01	-0.45	2.21
Investing Cash Flow	-0.81	-5.49	1.67	-17.13	19.28	258.65

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	150	115	335	340	138.62
Total Debt Issued	240	150	115	335	340	138.62
Short-Term Debt Repaid	-	-150	-155	-335	-265	-193.17
Long-Term Debt Repaid	-	-1.15	-1.61	-3.34	-2.72	-0.56
Lease Payments	-1.18	-1.15	-1.61	-3.34	-2.72	-0.56
Total Debt Repaid	-241.18	-151.15	-156.61	-338.34	-267.72	-193.72
Net Debt Issued (Repaid)	-1.18	-1.15	-41.61	-3.34	72.29	-55.1
Issuance of Common Stock	2.5	2.5	-	2.37	0.54	-
Repurchase of Common Stock	-0.97	-1.16	-	-	-	-
Other Financing Activities	1.47	1.47	-	-23.57	-11.62	-4.39
Financing Cash Flow	1.82	1.66	-41.61	-24.54	61.2	-59.49

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	36.79	1.15	7.52	-5.01	6.98	-1.8
Net Cash Flow	74.94	141.16	19.73	-8.68	34.32	67.87

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	34.49	141.17	46.27	32.22	-58.1	-131.6
Free Cash Flow Growth	-77.08%	205.14%	43.62%	-	-	-
Free Cash Flow Margin	10.69%	37.82%	8.23%	7.46%	-17.82%	-50.66%
Free Cash Flow Per Share	0.50	2.04	0.67	0.47	-0.84	-1.91
Levered Free Cash Flow	6.19	102.53	5.73	-17.18	-7.22	-77.01
Unlevered Free Cash Flow	7.16	103.57	7.05	-15.45	-6.07	-72.65
Free Cash Flow After Leases	33.31	140.03	44.65	28.88	-60.82	-132.16

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	1.54	1.67	2.11	2.76	1.85	6.98
Cash Income Tax Paid	-	0.05	0.21	-0.02	-0.06	-1.11
Change in Working Capital	-12.82	92.53	-15.43	3.22	-41.17	-34.78

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

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