TPEX:8928 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	72.04	139.88	-36.26	286.07	239
Depreciation & Amortization	111.04	93.65	86.95	77.57	68.53
Other Amortization	-	3.42	3.72	2.91	2.96
Loss (Gain) From Sale of Assets	-3.1	-1.63	-0.19	0.05	-0.64
Loss (Gain) on Equity Investments	0.17	8.64	7.78	1.71	1.75
Provision & Write-off of Bad Debts	38.08	-0.23	-0.01	-1.8	1.18
Other Operating Activities	-2.56	-14.92	-36.39	51.81	31.36
Change in Accounts Receivable	-208.65	-167.06	271.21	-45.69	-388.34
Change in Inventory	178.76	-67.66	198.81	-232.28	-26.39
Change in Accounts Payable	7.86	105.55	-35.56	149.62	-51.45
Change in Unearned Revenue	-	-	-0.18	-0.53	-0.28
Change in Other Net Operating Assets	-9.78	61.68	-52.74	4.01	15.15
Operating Cash Flow	183.88	161.33	407.13	293.44	-107.16
Operating Cash Flow Growth	13.98%	-60.37%	38.74%	-	-
Capital Expenditures	-191.37	-83.03	-195.7	-468.03	-245.72
Sale of Property, Plant & Equipment	12.11	10.9	1.42	-	0.69
Sale (Purchase) of Intangibles	-1.54	-5.12	-5.57	-0.7	-3.95
Investment in Securities	1.56	-6.02	-1.65	2.39	-10.85
Investing Cash Flow	-179.24	-83.27	-201.51	-466.34	-259.83
Short-Term Debt Issued	146.98	-	50.35	31.31	97.81
Long-Term Debt Issued	163.78	252.35	257.37	314.75	264.63
Total Debt Issued	310.76	252.35	307.73	346.06	362.44
Short-Term Debt Repaid	-	-148.11	-31	-9.27	-
Long-Term Debt Repaid	-137.93	-130.56	-321.19	-87.53	-77.2
Total Debt Repaid	-137.93	-278.67	-352.19	-96.8	-77.2
Net Debt Issued (Repaid)	172.83	-26.32	-44.46	249.25	285.24
Issuance of Common Stock	-	-	0.16	-	-
Common Dividends Paid	-86.45	-35.6	-132.22	-127.14	-81.37
Other Financing Activities	-1.17	-	-	-	-
Financing Cash Flow	85.21	-61.92	-176.52	122.12	203.88
Foreign Exchange Rate Adjustments	0.19	-1.86	-4.25	-0.9	-16.25
Net Cash Flow	90.04	14.28	24.86	-51.68	-179.36
Free Cash Flow	-7.49	78.3	211.43	-174.59	-352.88
Free Cash Flow Growth	-	-62.96%	-	-	-
Free Cash Flow Margin	-0.22%	2.47%	8.14%	-5.14%	-11.42%
Free Cash Flow Per Share	-0.28	1.53	4.16	-3.40	-6.89
Cash Interest Paid	28.26	28.18	24.49	15.88	15.65
Cash Income Tax Paid	21.31	47.3	57.93	28.77	29.26
Levered Free Cash Flow	-47.97	-40.81	151.86	-257.62	-399.47
Unlevered Free Cash Flow	-29.91	-23.25	166.92	-248.5	-389.77
Change in Working Capital	-31.8	-67.48	381.53	-124.87	-451.31

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