O-TA Precision Industry 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	472.15	474.28	406.52	1,793	1,688
Depreciation & Amortization	159.77	166.53	169.02	161.15	137.54
Loss (Gain) From Sale of Assets	-0.64	-1.35	-0.34	1.51	4.64
Provision & Write-off of Bad Debts	-0.79	-1.21	1.86	0.47	-12.72
Other Operating Activities	-33.07	-56.57	-60.39	8.54	231.35
Change in Accounts Receivable	-230.53	24.4	703.24	109.46	-762.25
Change in Inventory	-176.25	135.54	239.85	209.66	-429.15
Change in Accounts Payable	110.31	-31.79	-145.52	-126.17	192.28
Change in Other Net Operating Assets	16.64	-18.82	-216.96	-41.24	174.58
Operating Cash Flow	317.59	691.02	1,097	2,117	1,221
Operating Cash Flow Growth	-54.04%	-37.02%	-48.16%	73.37%	88.34%
Capital Expenditures	-555	-256.89	-270.86	-183.95	-193.74
Sale of Property, Plant & Equipment	34.07	2.88	1.44	1.29	5.04
Sale (Purchase) of Intangibles	-0.51	-0.63	-0.6	-0.54	-0.62
Investment in Securities	-	-	-	-	-118.29
Other Investing Activities	20.28	-2.94	-14.5	53.61	-42.53
Investing Cash Flow	-501.16	-257.58	-284.52	-129.6	-350.14
Short-Term Debt Issued	334.66	-	10	10	50
Total Debt Issued	334.66	-	10	10	50
Short-Term Debt Repaid	-	-115	-	-	-50
Long-Term Debt Repaid	-46.31	-51.79	-49.87	-49.57	-49.4
Total Debt Repaid	-46.31	-166.79	-49.87	-49.57	-99.4
Net Debt Issued (Repaid)	288.35	-166.79	-39.87	-39.57	-49.4
Common Dividends Paid	-360.34	-360.34	-1,077	-1,148	-419
Other Financing Activities	-0.13	-0.23	0.21	-0.02	-88.62
Financing Cash Flow	-72.12	-527.37	-1,116	-1,188	-557.02
Foreign Exchange Rate Adjustments	-132.37	194.08	-17	106.48	-17.27
Net Cash Flow	-388.06	100.16	-320.73	905.75	296.41
Free Cash Flow	-237.41	434.14	826.42	1,933	1,027
Free Cash Flow Growth	-	-47.47%	-57.24%	88.16%	93.36%
Free Cash Flow Margin	-5.13%	9.36%	18.92%	25.10%	13.03%
Free Cash Flow Per Share	-2.81	5.15	9.81	22.74	12.03
Cash Interest Paid	8.21	5.62	7.7	4.41	3.68
Cash Income Tax Paid	154.25	160.58	206.52	219.41	75.94
Levered Free Cash Flow	-326.74	217.01	685.11	1,175	613.55
Unlevered Free Cash Flow	-317.17	222.55	692.1	1,180	619.18
Change in Working Capital	-279.83	109.33	580.6	151.71	-824.54

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