Dynamic Precision Industry Corporation (TPEX:8928)
Taiwan · Delayed Price · Currency is TWD 24.95
+0.20 (0.81%)
Sep 4, 2026, 1:30 PM CST
TPEX:8928 Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 120.31 | 72.04 | 139.88 | -36.26 | 286.07 | 239 |
Depreciation & Amortization | 115.52 | 108.06 | 93.65 | 86.95 | 77.57 | 68.53 |
Other Amortization | 2.7 | 2.98 | 3.42 | 3.72 | 2.91 | 2.96 |
Loss (Gain) From Sale of Assets | -1.37 | -3.1 | -1.63 | -0.19 | 0.05 | -0.64 |
Loss (Gain) on Equity Investments | 1.29 | 0.17 | 8.64 | 7.78 | 1.71 | 1.75 |
Provision & Write-off of Bad Debts | 18.89 | 38.08 | -0.23 | -0.01 | -1.8 | 1.18 |
Other Operating Activities | 27.51 | -2.56 | -14.92 | -36.39 | 51.81 | 31.36 |
Change in Accounts Receivable | 37.9 | -208.65 | -167.06 | 271.21 | -45.69 | -388.34 |
Change in Inventory | -59.07 | 178.76 | -67.66 | 198.81 | -232.28 | -26.39 |
Change in Accounts Payable | 38.1 | 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 | -33.61 | -9.78 | 61.68 | -52.74 | 4.01 | 15.15 |
Operating Cash Flow | 268.18 | 183.88 | 161.33 | 407.13 | 293.44 | -107.16 |
Operating Cash Flow Growth | 50.79% | 13.98% | -60.37% | 38.74% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -188.81 | -191.37 | -83.03 | -195.7 | -468.03 | -245.72 |
Sale of Property, Plant & Equipment | 22.17 | 12.11 | 10.9 | 1.42 | - | 0.69 |
Sale (Purchase) of Intangibles | -1.62 | -1.54 | -5.12 | -5.57 | -0.7 | -3.95 |
Investment in Securities | 1.4 | 1.56 | -6.02 | -1.65 | 2.39 | -10.85 |
Investing Cash Flow | -166.87 | -179.24 | -83.27 | -201.51 | -466.34 | -259.83 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
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 | 355.94 | 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 | -337.87 | -137.93 | -278.67 | -352.19 | -96.8 | -77.2 |
Net Debt Issued (Repaid) | 18.07 | 172.83 | -26.32 | -44.46 | 249.25 | 285.24 |
Issuance of Common Stock | - | - | - | 0.16 | - | - |
Common Dividends Paid | -86.45 | -86.45 | -35.6 | -132.22 | -127.14 | -81.37 |
Other Financing Activities | -1.17 | -1.17 | - | - | - | - |
Financing Cash Flow | -69.55 | 85.21 | -61.92 | -176.52 | 122.12 | 203.88 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 0.35 | 0.19 | -1.86 | -4.25 | -0.9 | -16.25 |
Net Cash Flow | 32.12 | 90.04 | 14.28 | 24.86 | -51.68 | -179.36 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 79.36 | -7.49 | 78.3 | 211.43 | -174.59 | -352.88 |
Free Cash Flow Growth | 86.20% | - | -62.96% | - | - | - |
Free Cash Flow Margin | 2.62% | -0.22% | 2.47% | 8.14% | -5.14% | -11.42% |
Free Cash Flow Per Share | 1.55 | -0.15 | 1.53 | 4.16 | -3.40 | -6.89 |
Levered Free Cash Flow | -122.03 | -36.38 | -40.81 | 151.86 | -257.62 | -399.47 |
Unlevered Free Cash Flow | -104.63 | -18.32 | -23.25 | 166.92 | -248.5 | -389.77 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 27.43 | 28.26 | 28.18 | 24.49 | 15.88 | 15.65 |
Cash Income Tax Paid | 19.72 | 21.31 | 47.3 | 57.93 | 28.77 | 29.26 |
Change in Working Capital | -16.68 | -31.8 | -67.48 | 381.53 | -124.87 | -451.31 |