TPEX:8450 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	-274.15	-79.67	-190.24	-121.74	-236.07
Depreciation & Amortization	30.35	37.88	41.45	46.66	54.06
Loss (Gain) From Sale of Assets	-1.62	4.09	0.75	0.49	-0.1
Asset Writedown & Restructuring Costs	1.48	-	-	-	-
Loss (Gain) From Sale of Investments	2.82	-	-	-0.67	-
Loss (Gain) on Equity Investments	-	-	-	2.33	-
Provision & Write-off of Bad Debts	-1.67	2.78	0.13	-1.5	-1.57
Other Operating Activities	-2.51	-3.73	-7.03	-22.09	7.2
Change in Accounts Receivable	-1.42	6.06	19.76	10.04	1.38
Change in Inventory	55.01	-48.55	21.88	38.67	96.84
Change in Accounts Payable	-4.03	-3.27	-17.15	6.96	6.34
Change in Unearned Revenue	62.31	-21.01	5.14	18.76	-4.61
Change in Other Net Operating Assets	-52.86	-8.06	-20.8	3.62	6.34
Operating Cash Flow	-186.28	-113.49	-146.13	-18.46	-70.18
Capital Expenditures	-5.28	-14.02	-16.06	-21.26	-461.97
Sale of Property, Plant & Equipment	92.91	0.83	0.52	0.13	0.75
Sale (Purchase) of Intangibles	-2.9	-4.44	-3.06	-4.67	-5.46
Investment in Securities	117.95	21.8	67.2	-35.01	192.85
Other Investing Activities	-6.54	2.41	0.02	-1.92	1.85
Investing Cash Flow	196.13	6.58	48.62	-62.73	-271.98
Short-Term Debt Issued	-	-	100	50	50
Long-Term Debt Issued	-	-	-	-	378.19
Total Debt Issued	-	-	100	50	428.19
Short-Term Debt Repaid	-50	-5	-	-	-
Long-Term Debt Repaid	-89.74	-24.48	-14.98	-15.79	-22.88
Total Debt Repaid	-139.74	-29.48	-14.98	-15.79	-22.88
Net Debt Issued (Repaid)	-139.74	-29.48	85.02	34.21	405.31
Other Financing Activities	0.23	29.82	-	1.28	0.85
Financing Cash Flow	-139.52	0.34	85.02	35.5	406.16
Foreign Exchange Rate Adjustments	11.06	1.9	-2.68	1.5	-1.57
Net Cash Flow	-118.62	-104.67	-15.17	-44.2	62.42
Free Cash Flow	-191.57	-127.5	-162.19	-39.72	-532.15
Free Cash Flow Margin	-80.55%	-48.63%	-50.75%	-9.93%	-124.33%
Free Cash Flow Per Share	-3.73	-2.48	-3.16	-0.77	-10.37
Cash Interest Paid	11.17	12.36	11.17	7.49	5.11
Cash Income Tax Paid	0.38	1.68	-0.08	-0.46	-1.35
Levered Free Cash Flow	-49.92	-134.16	-91.42	-8.51	-464.68
Unlevered Free Cash Flow	-42.94	-126.43	-84.25	-24.75	-461.22
Change in Working Capital	59.02	-74.83	8.82	78.05	106.29

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