Superior Plating Technology Co., Ltd. (TPEX:8431)
Taiwan · Delayed Price · Currency is TWD 68.80
+5.10 (8.01%)
Sep 4, 2026, 1:30 PM CST
TPEX:8431 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 | -266.35 | -184.16 | 54.88 | 25.82 | 26.04 | 188.02 |
Depreciation & Amortization | 149.48 | 128.7 | 132.11 | 126.88 | 138.23 | 121.49 |
Other Amortization | 0.73 | 0.73 | 0.83 | 0.81 | 0.94 | 0.71 |
Loss (Gain) From Sale of Assets | 20.09 | 10.02 | -0.43 | -0.24 | 0.06 | 1.86 |
Asset Writedown & Restructuring Costs | 37.98 | 39.73 | - | - | - | - |
Loss (Gain) From Sale of Investments | 23.94 | 25.14 | 1.49 | -3.34 | 2.49 | 6.81 |
Loss (Gain) on Equity Investments | 2.98 | 5.55 | 7.75 | 12.01 | 18.53 | 1.48 |
Stock-Based Compensation | - | - | 3.44 | - | - | - |
Provision & Write-off of Bad Debts | 2.36 | 2.36 | -0 | -0.01 | - | -4.97 |
Other Operating Activities | -33.86 | -25.96 | 19.14 | -22.6 | -1.88 | 82.54 |
Change in Accounts Receivable | 102.32 | 34.93 | -151.67 | 13.22 | 201.3 | -20 |
Change in Inventory | 28.02 | 28.07 | -15.3 | -4.67 | -6.69 | -37.07 |
Change in Accounts Payable | -1.71 | 2.48 | 12.1 | -22.28 | -14.8 | -12.41 |
Change in Unearned Revenue | -3.31 | - | -0 | -0.08 | -0.81 | 0.77 |
Change in Other Net Operating Assets | -115.02 | 16.41 | -0.03 | -8.34 | -63.87 | 11.21 |
Operating Cash Flow | -52.63 | 83.71 | 111.89 | 140.53 | 250.12 | 341.21 |
Operating Cash Flow Growth | - | -25.19% | -20.38% | -43.81% | -26.70% | 164.49% |
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 | -201.4 | -160.43 | -95.29 | -88.12 | -105.5 | -188.03 |
Sale of Property, Plant & Equipment | - | - | 0.46 | 0.54 | 1.25 | - |
Sale (Purchase) of Intangibles | -0.73 | -0.73 | -0.26 | -0.14 | -0.37 | -0.35 |
Investment in Securities | -11.58 | - | 32.8 | -28.5 | - | -63 |
Other Investing Activities | 19.89 | -14.03 | 3.4 | 44.08 | 82.88 | -8.13 |
Investing Cash Flow | -193.82 | -175.18 | -58.88 | -72.14 | -21.74 | -259.51 |
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 | - | 184.87 | 111.57 | 163.14 | 20 | 153.38 |
Long-Term Debt Issued | - | 360 | - | - | 40 | 55.44 |
Total Debt Issued | 883.33 | 544.87 | 111.57 | 163.14 | 60 | 208.83 |
Short-Term Debt Repaid | - | -100.69 | -138.69 | -178.39 | -120.85 | -38.56 |
Long-Term Debt Repaid | - | -48.91 | -55.13 | -51.16 | -81.79 | -52.69 |
Lease Payments | -34.97 | -30.76 | -41.74 | -35 | -48.66 | -43.63 |
Total Debt Repaid | -233.88 | -149.6 | -193.82 | -229.55 | -202.64 | -91.26 |
Net Debt Issued (Repaid) | 649.44 | 395.27 | -82.25 | -66.41 | -142.64 | 117.57 |
Issuance of Common Stock | - | - | 19.05 | - | - | - |
Repurchase of Common Stock | - | -53.36 | - | - | -19.03 | -30.44 |
Common Dividends Paid | - | -4.39 | -13.05 | -13.12 | -78.96 | -35.51 |
Other Financing Activities | -5.08 | -4.42 | -23.76 | -3.5 | -17.14 | 10.61 |
Financing Cash Flow | 644.36 | 333.11 | -100.02 | -83.03 | -257.77 | 62.23 |
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 | 25.88 | -4.12 | 9.89 | 2.41 | 16.22 | -0.91 |
Net Cash Flow | 423.79 | 237.51 | -37.12 | -12.22 | -13.18 | 143.02 |
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 | -254.04 | -76.72 | 16.61 | 52.41 | 144.62 | 153.18 |
Free Cash Flow Growth | - | - | -68.31% | -63.76% | -5.59% | 177.56% |
Free Cash Flow Margin | -24.67% | -7.27% | 1.62% | 5.68% | 12.78% | 11.29% |
Free Cash Flow Per Share | -5.07 | -1.62 | 0.34 | 1.09 | 2.99 | 3.12 |
Levered Free Cash Flow | -79.21 | -25.4 | -60.5 | 54.02 | 223.87 | 50.6 |
Unlevered Free Cash Flow | -66.76 | -21.01 | -55.65 | 60.85 | 232.67 | 56.81 |
Free Cash Flow After Leases | -289.01 | -107.48 | -25.14 | 17.41 | 95.96 | 109.55 |
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 | 15.97 | 6.98 | 7.71 | 11.38 | 13.98 | 9.9 |
Cash Income Tax Paid | 15.67 | 18.75 | 6.55 | 30.89 | 32.59 | 6.3 |
Change in Working Capital | 10.02 | 81.61 | -107.31 | 1.2 | 65.7 | -56.72 |