Spec Products Corp. (TPEX:7718)
Taiwan
· Delayed Price · Currency is TWD 44.95
-0.40 (-0.88%)
Mar 9, 2026, 1:30 PM CST
Spec Products Cash Flow Statement
Financials in millions TWD. Fiscal year is January - December.
Millions TWD. Fiscal year is Jan - Dec.
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 | Dec '20 Dec 31, 2020 |
| Net Income | 156.95 | 248.52 | 209.06 | 273.54 | 112.12 | 49.78 |
| Depreciation & Amortization | 26.1 | 23.56 | 26.39 | 27.51 | 22.39 | 24.69 |
| Loss (Gain) From Sale of Assets | 0.02 | -2.38 | -12 | -0.21 | -0.22 | 0.01 |
| Asset Writedown & Restructuring Costs | - | - | 1.47 | 8.21 | - | - |
| Loss (Gain) From Sale of Investments | -0.18 | -3.28 | 1.62 | 3.99 | -10.45 | 7.97 |
| Stock-Based Compensation | 8.14 | - | 7.14 | - | - | - |
| Provision & Write-off of Bad Debts | -0.63 | 3.36 | 5.82 | -1.8 | 2.61 | - |
| Other Operating Activities | -29.81 | -25.61 | -19.88 | 36.59 | 12.6 | 2.53 |
| Change in Accounts Receivable | 25.34 | -51.99 | 123.82 | 6.28 | -149.34 | -28.08 |
| Change in Inventory | 23.03 | -32.43 | 44.48 | 47.14 | -107.08 | 1.05 |
| Change in Accounts Payable | 4.07 | 23.66 | -28.3 | -49.36 | 29.73 | 17.95 |
| Change in Unearned Revenue | -3.97 | 0.09 | -4.39 | -4.45 | 6.15 | 0.1 |
| Change in Other Net Operating Assets | -32.94 | 2.75 | -25.75 | 43.36 | 20.81 | -12.59 |
| Operating Cash Flow | 176.11 | 186.25 | 329.49 | 390.8 | -60.67 | 63.4 |
| Operating Cash Flow Growth | -14.12% | -43.48% | -15.69% | - | - | - |
| Capital Expenditures | -75 | -79.34 | -108.03 | -25.54 | -8.11 | -7.91 |
| Sale of Property, Plant & Equipment | 0.08 | - | 1.53 | 0.67 | 2.7 | - |
| Cash Acquisitions | - | - | - | - | - | 4.65 |
| Divestitures | - | - | 1.43 | - | - | - |
| Sale (Purchase) of Intangibles | - | -2.8 | -0.23 | -0.15 | -1.03 | -0.15 |
| Sale (Purchase) of Real Estate | - | 12.37 | 16.52 | - | - | - |
| Investment in Securities | 74.48 | 281.27 | 304.39 | -525.27 | -47.86 | -66.36 |
| Other Investing Activities | -0.25 | -2.13 | -15.69 | -6.2 | -1.72 | 2.46 |
| Investing Cash Flow | -0.68 | 209.37 | 199.93 | -556.49 | -56.01 | -67.3 |
| Short-Term Debt Issued | - | - | - | 451.88 | 44 | - |
| Long-Term Debt Issued | - | 61 | 126.32 | - | 88.9 | 335.42 |
| Total Debt Issued | 5 | 61 | 126.32 | 451.88 | 132.9 | 335.42 |
| Short-Term Debt Repaid | - | -86.42 | -496.46 | - | - | -4.54 |
| Long-Term Debt Repaid | - | -165.4 | -100.13 | -92.53 | -47.94 | -312.2 |
| Total Debt Repaid | -207.94 | -251.82 | -596.59 | -92.53 | -47.94 | -316.74 |
| Net Debt Issued (Repaid) | -202.94 | -190.82 | -470.28 | 359.35 | 84.96 | 18.68 |
| Issuance of Common Stock | 257.19 | - | 157.5 | - | - | - |
| Common Dividends Paid | -162.25 | -122.69 | -109.19 | -72.79 | -40.04 | -54.6 |
| Financing Cash Flow | -142.35 | -313.51 | -421.97 | 286.56 | 44.92 | -35.91 |
| Foreign Exchange Rate Adjustments | -1.8 | 0.98 | -0.53 | 0.36 | -0.13 | 0.15 |
| Net Cash Flow | 31.28 | 83.09 | 106.94 | 121.24 | -71.88 | -39.66 |
| Free Cash Flow | 101.11 | 106.9 | 221.46 | 365.26 | -68.77 | 55.5 |
| Free Cash Flow Growth | -31.71% | -51.73% | -39.37% | - | - | - |
| Free Cash Flow Margin | 4.23% | 4.44% | 9.69% | 12.85% | -2.84% | 3.18% |
| Free Cash Flow Per Share | 2.30 | 2.60 | 6.00 | 9.90 | -1.88 | 1.52 |
| Cash Interest Paid | 6.43 | 7.26 | 11.76 | 12.2 | 7.94 | 9.18 |
| Cash Income Tax Paid | 67 | 82.45 | 77.76 | 23.74 | 14.42 | 6.84 |
| Levered Free Cash Flow | 231.55 | 265.23 | 481.94 | -278.13 | -109.62 | - |
| Unlevered Free Cash Flow | 232.76 | 267.53 | 487.24 | -270.51 | -104.66 | - |
| Change in Working Capital | 15.53 | -57.92 | 109.86 | 42.97 | -199.73 | -21.57 |
Source: S&P Capital IQ. Standard template. Financial Sources.