Santa Phoenix Technology 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	148.78	152.9	110.89
Depreciation & Amortization	11.63	11.47	7.69
Other Amortization	3.31	3.14	1.08
Loss (Gain) From Sale of Assets	-	-0.02	0
Loss (Gain) on Equity Investments	0.28	-0.25	-1.47
Stock-Based Compensation	7.48	3.72	8.17
Other Operating Activities	-1.21	-4.16	19.62
Change in Accounts Receivable	-88.18	-25.97	27.39
Change in Inventory	-51.68	-158.34	11.4
Change in Accounts Payable	98.67	-15.29	-109.11
Change in Unearned Revenue	10.04	86.45	47.92
Change in Other Net Operating Assets	6.77	-8.19	39.04
Operating Cash Flow	145.89	45.46	162.62
Operating Cash Flow Growth	-	-72.05%	-
Capital Expenditures	-35.95	-31.53	-14.76
Sale of Property, Plant & Equipment	-	0.05	-
Sale (Purchase) of Intangibles	-0.39	-0.65	-4.82
Investment in Securities	-20	-	-20
Other Investing Activities	-0	-0	4.51
Investing Cash Flow	-140.84	-32.13	-35.08
Short-Term Debt Issued	-	18	140.5
Long-Term Debt Issued	-	30	31
Total Debt Issued	55	48	171.5
Short-Term Debt Repaid	-	-27.5	-156
Long-Term Debt Repaid	-	-4.57	-31.51
Total Debt Repaid	-41.38	-32.07	-187.51
Net Debt Issued (Repaid)	13.62	15.93	-16.01
Issuance of Common Stock	20.12	20.12	90
Common Dividends Paid	-28.5	-28.5	-
Other Financing Activities	-10	-9.88	-130.13
Financing Cash Flow	-4.76	-2.32	-56.14
Foreign Exchange Rate Adjustments	-1.8	1.05	-0.75
Net Cash Flow	-1.51	12.06	70.66
Free Cash Flow	109.94	13.93	147.86
Free Cash Flow Growth	-	-90.58%	-
Free Cash Flow Margin	11.90%	1.52%	21.55%
Free Cash Flow Per Share	5.49	0.71	9.13
Cash Interest Paid	4.48	4.13	4.5
Cash Income Tax Paid	50.27	55.05	29.2
Levered Free Cash Flow	-	-10.17	-
Unlevered Free Cash Flow	-	-7.68	-
Change in Working Capital	-24.38	-121.35	16.65

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