TPEX:8905 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	70.08	156	288.2	132.02	291.76
Depreciation & Amortization	113.42	107.49	102.8	92.96	89.93
Other Amortization	-	2.05	1.95	1.7	0.77
Loss (Gain) From Sale of Assets	-1.18	-0.44	-0.71	-0.04	0.18
Provision & Write-off of Bad Debts	0.69	0.03	0.01	-	0.07
Other Operating Activities	-23.73	-10.58	10.6	-7.83	27.72
Change in Accounts Receivable	48.51	-51.83	57.95	6.17	22.47
Change in Inventory	51.96	-144.26	574.29	-110.99	131.02
Change in Accounts Payable	17.26	-36.19	-55.62	21.77	67.25
Change in Unearned Revenue	-	-	-390.84	231.34	83.3
Change in Other Net Operating Assets	-26.94	19.87	20.64	5.69	11.28
Operating Cash Flow	250.05	42.14	609.26	372.79	725.75
Operating Cash Flow Growth	493.34%	-93.08%	63.43%	-48.63%	-32.88%
Capital Expenditures	-151.32	-131.03	-117.81	-97.17	-55.84
Sale of Property, Plant & Equipment	2.08	0.7	0.98	0.04	0.14
Sale (Purchase) of Intangibles	-1.3	-0.39	-0.93	-3.45	-2.24
Investment in Securities	-3.09	-29.9	17.83	28.56	-
Other Investing Activities	-16.92	-117.86	-46.63	-2.5	-0.41
Investing Cash Flow	-170.55	-278.48	-146.56	-74.52	-58.34
Short-Term Debt Issued	1,250	808.21	650.02	1,335	1,091
Total Debt Issued	1,250	808.21	650.02	1,335	1,091
Short-Term Debt Repaid	-1,243	-655.17	-745.4	-1,467	-1,571
Long-Term Debt Repaid	-31.08	-26.78	-22.82	-20.48	-20.83
Total Debt Repaid	-1,274	-681.95	-768.22	-1,488	-1,592
Net Debt Issued (Repaid)	-24.16	126.26	-118.2	-152.86	-500.83
Common Dividends Paid	-115.32	-207.58	-115.32	-219.12	-35.83
Other Financing Activities	6.16	0.09	0.07	0.68	1.16
Financing Cash Flow	-133.33	-81.24	-233.45	-371.3	-535.5
Net Cash Flow	-53.82	-317.58	229.25	-73.03	131.91
Free Cash Flow	98.73	-88.89	491.45	275.63	669.91
Free Cash Flow Growth	-	-	78.30%	-58.86%	-31.83%
Free Cash Flow Margin	4.70%	-4.34%	17.45%	12.20%	27.09%
Free Cash Flow Per Share	0.86	-0.77	4.25	2.39	5.80
Cash Interest Paid	15.79	11.68	9.86	7.42	6.67
Cash Income Tax Paid	37.89	45.09	25.87	34.68	3.59
Levered Free Cash Flow	58.97	-119.02	415.61	253.7	592.31
Unlevered Free Cash Flow	69.27	-111.41	421.69	258.41	596.43
Change in Working Capital	90.78	-212.41	206.42	153.99	315.33

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