TPEX:8923 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	29.2	28.38	26.86	34.41	30.25
Depreciation & Amortization	44.19	42.27	40.73	40.89	39.68
Other Amortization	-	0.1	0.18	0.27	0.23
Loss (Gain) From Sale of Assets	-	-	-	-	-0.26
Asset Writedown & Restructuring Costs	31.66	12.67	12.72	10.54	10.22
Loss (Gain) From Sale of Investments	-5.46	-5.15	-6.73	-16.96	-2.19
Provision & Write-off of Bad Debts	1.02	-	-	-	-
Other Operating Activities	-0.3	-1.83	16.65	23.73	18.92
Change in Accounts Receivable	20.03	-14.68	13.5	0.26	-12.78
Change in Inventory	-19.84	-5.48	-33.53	-28.07	-21.65
Change in Accounts Payable	9.53	1.5	13.87	13.25	20
Change in Other Net Operating Assets	-0.48	14.53	-21.49	11.41	5.15
Operating Cash Flow	109.55	72.31	62.75	89.72	87.56
Operating Cash Flow Growth	51.50%	15.24%	-30.06%	2.46%	25.79%
Capital Expenditures	-1.68	-0.32	-0.35	-	-
Sale of Property, Plant & Equipment	-	-	-	-	0.31
Sale (Purchase) of Intangibles	-51.58	-45.11	-45.92	-44.77	-31.81
Investment in Securities	-1.9	2.66	-27.23	6.22	10.86
Other Investing Activities	-0.78	0.13	0.13	0.59	-0
Investing Cash Flow	-54.89	-41.68	-72.42	-37.06	-19.7
Long-Term Debt Repaid	-10.8	-6.58	-11.46	-10.5	-9.61
Net Debt Issued (Repaid)	-10.8	-6.58	-11.46	-10.5	-9.61
Common Dividends Paid	-25.82	-24.3	-30.38	-27.34	-25.82
Other Financing Activities	-	-	-	-	-0.04
Financing Cash Flow	-36.62	-30.88	-41.84	-37.83	-35.46
Foreign Exchange Rate Adjustments	0.02	0.07	-0.04	0.03	-0.01
Net Cash Flow	18.06	-0.19	-51.55	14.86	32.39
Free Cash Flow	107.87	71.99	62.41	89.72	87.56
Free Cash Flow Growth	49.84%	15.36%	-30.44%	2.46%	26.41%
Free Cash Flow Margin	24.11%	16.52%	14.63%	19.14%	19.85%
Free Cash Flow Per Share	3.55	2.37	2.05	2.95	2.88
Cash Interest Paid	1.33	0.94	0.92	0.56	0.51
Cash Income Tax Paid	5.97	15.33	14.42	10.38	10.71
Levered Free Cash Flow	29.27	13.04	4.93	38.33	44.02
Unlevered Free Cash Flow	30.1	13.63	5.51	38.68	44.34
Change in Working Capital	9.24	-4.13	-27.66	-3.15	-9.29

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.