Johnson Fine Chemical 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	261.36	178.65	135.42	176.87
Depreciation & Amortization	57.9	56.91	55.67	43.74
Loss (Gain) From Sale of Assets	0.17	0.39	0.03	0.56
Provision & Write-off of Bad Debts	-0.77	-	0.92	0.56
Other Operating Activities	19.32	-4.79	-16.16	10.28
Change in Accounts Receivable	-42.13	3.36	-5.18	-11.14
Change in Inventory	66.1	42.9	42.86	-33.53
Change in Accounts Payable	15.34	29.5	-12.73	-8.21
Change in Unearned Revenue	0.32	-3.73	-4.57	5.08
Change in Other Net Operating Assets	12.6	10.71	20.07	-8.04
Operating Cash Flow	390.21	313.9	216.34	176.18
Operating Cash Flow Growth	47.93%	45.09%	22.80%	-
Capital Expenditures	-35.65	-40.12	-30.25	-58.9
Sale of Property, Plant & Equipment	0.26	0.25	0.11	0.05
Other Investing Activities	-0.42	0.46	-0.12	-34.23
Investing Cash Flow	-35.81	-39.41	-30.25	-93.07
Short-Term Debt Issued	-	40	207	200
Total Debt Issued	35	40	207	200
Short-Term Debt Repaid	-	-90	-247	-200
Long-Term Debt Repaid	-	-0.16	-	-82.9
Total Debt Repaid	-112.33	-90.16	-247	-282.9
Net Debt Issued (Repaid)	-77.33	-50.16	-40	-82.9
Issuance of Common Stock	99	99	14.63	-
Common Dividends Paid	-120.03	-68.66	-52.16	-36.29
Financing Cash Flow	-98.36	-19.82	-77.54	-119.19
Foreign Exchange Rate Adjustments	-32.29	5.85	-4.27	7.83
Net Cash Flow	223.75	260.52	104.29	-28.25
Free Cash Flow	354.56	273.78	186.09	117.28
Free Cash Flow Growth	52.56%	47.12%	58.67%	-
Free Cash Flow Margin	30.80%	27.07%	20.41%	11.02%
Free Cash Flow Per Share	5.91	4.63	3.23	2.08
Cash Interest Paid	0.18	0.34	1.53	2.15
Cash Income Tax Paid	47.84	52.84	42.9	27.15
Levered Free Cash Flow	271.61	216.56	156.98	-
Unlevered Free Cash Flow	271.72	216.76	157.91	-
Change in Working Capital	52.23	82.74	40.46	-55.83

Source: S&P Capital IQ. Standard template. Financial Sources.