Unifosa Cash Flow Statement

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	-32.27	-33.74	-66.42	-67.43	-56.06	-71.18
Depreciation & Amortization	9.92	12.14	13.16	15.99	17.61	16.85
Loss (Gain) From Sale of Assets	-18	-18	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	6.4	-	-	-
Loss (Gain) on Equity Investments	6.81	6.07	12.39	8.43	5.31	8.99
Other Operating Activities	-12.39	-19.65	-16.01	-25.31	-13.69	-5.21
Change in Accounts Receivable	13.13	28.77	7.93	-14.28	-2.54	17.72
Change in Inventory	10.48	8.5	4.31	22.42	-7.4	3.5
Change in Accounts Payable	-8.1	-13.02	-1.63	5.1	-	-15.22
Change in Unearned Revenue	44.5	49.78	-1.6	0.21	1.42	-4.71
Change in Other Net Operating Assets	2.22	-4.71	19.5	-2.33	2.26	4.77
Operating Cash Flow	16.3	16.14	-21.97	-57.2	-53.08	-44.5
Operating Cash Flow Growth	29.24%	-	-	-	-	-
Capital Expenditures	-4.23	-4.19	-0.1	-1.24	-1.98	-4.89
Divestitures	-27	-27	-	-	-	-
Sale (Purchase) of Intangibles	-0.14	-0.14	-	-	-	-
Investment in Securities	-48.6	-68.6	12	-14.69	17.94	14
Other Investing Activities	-2.95	-3.73	2.33	-6.28	2.53	4.23
Investing Cash Flow	-82.91	-103.65	14.23	-22.21	18.49	13.34
Long-Term Debt Repaid	-	-4.93	-4.82	-4.73	-4.61	-4.53
Net Debt Issued (Repaid)	-3.89	-4.93	-4.82	-4.73	-4.61	-4.53
Other Financing Activities	0.5	0.51	22	31.4	16.24	-8.5
Financing Cash Flow	-3.39	-4.42	17.18	26.67	11.63	-13.03
Net Cash Flow	-70.01	-91.94	9.43	-52.74	-22.96	-44.2
Free Cash Flow	12.07	11.95	-22.07	-58.44	-55.05	-49.39
Free Cash Flow Growth	-0.82%	-	-	-	-	-
Free Cash Flow Margin	5.57%	4.90%	-7.52%	-21.88%	-15.57%	-15.01%
Free Cash Flow Per Share	0.13	0.13	-0.24	-0.64	-0.60	-0.54
Cash Interest Paid	2.05	3.29	2.71	2	0.85	0.76
Cash Income Tax Paid	0.02	0	0.05	0.07	-0.02	-0.17
Levered Free Cash Flow	24.99	26.96	-14.81	-29.17	-39.08	-25.82
Unlevered Free Cash Flow	26.54	29.01	-12.83	-27.8	-38.47	-25.24
Change in Working Capital	62.22	69.32	28.51	11.12	-6.26	6.06

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