Yeou Yih Steel 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	-13.48	61.09	113.76	213.05	140.17
Depreciation & Amortization	33.02	22.92	16.7	16.51	19.24
Other Amortization	-	0.58	0.64	0.78	0.82
Loss (Gain) From Sale of Assets	0.23	0.02	0.17	-0.3	0.68
Provision & Write-off of Bad Debts	-	-0.01	0.01	-	-
Other Operating Activities	-5.04	0.43	-33.8	5.3	41.42
Change in Accounts Receivable	-24.33	20.5	-12.01	57.48	3.29
Change in Inventory	138.11	-205.56	15.02	269.1	-556.88
Change in Accounts Payable	0.05	-6.94	-65.03	36.62	3.85
Change in Unearned Revenue	0.92	2.09	-3.55	-3.55	8.3
Change in Other Net Operating Assets	4.17	-48.2	10.73	25.61	-28.31
Operating Cash Flow	133.66	-153.07	42.65	620.61	-367.42
Operating Cash Flow Growth	-	-	-93.13%	-	-
Capital Expenditures	-19.23	-119.61	-54.47	-39.91	-18.96
Sale of Property, Plant & Equipment	-	0.86	0.11	0.82	3.52
Sale (Purchase) of Intangibles	-0.44	-0.86	-0.44	-0.44	-0.64
Investment in Securities	-	-	9.97	-26.19	38.15
Other Investing Activities	-	-	-0.05	0.05	-
Investing Cash Flow	-19.66	-119.62	-44.89	-65.68	22.08
Short-Term Debt Issued	-	317.54	126.59	-	355.76
Total Debt Issued	-	317.54	126.59	-	355.76
Short-Term Debt Repaid	-56.03	-	-	-352.48	-
Long-Term Debt Repaid	-0.6	-0.59	-0.09	-	-
Total Debt Repaid	-56.63	-0.59	-0.09	-352.48	-
Net Debt Issued (Repaid)	-56.63	316.95	126.5	-352.48	355.76
Common Dividends Paid	-45.11	-99.24	-162.4	-99.24	-
Other Financing Activities	5.77	0.77	-	0.3	-
Financing Cash Flow	-95.97	218.48	-35.9	-451.42	355.76
Net Cash Flow	18.03	-54.21	-38.13	103.51	10.41
Free Cash Flow	114.43	-272.68	-11.82	580.7	-386.38
Free Cash Flow Margin	5.94%	-11.18%	-0.34%	16.45%	-14.91%
Free Cash Flow Per Share	1.27	-3.02	-0.13	6.41	-4.27
Cash Interest Paid	7.41	4.2	3.57	1.96	1.28
Cash Income Tax Paid	-0.71	17.1	62.77	49.88	-6.15
Levered Free Cash Flow	123.26	-298.7	-31.13	521.69	-428.62
Unlevered Free Cash Flow	127.87	-295.95	-28.78	522.83	-427.75
Change in Working Capital	118.91	-238.1	-54.83	385.26	-569.75

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