Page 51 - 2024 CPC Corporation,Taiwan

CPC CORPORATION, TAIWAN
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022
Net loss (gain) on financial assets or liabilities at fair value through profit or loss
Interest expense Interest revenue Dividend income
Share of loss (profit) of associates accounted for using equity
method (523,731)
Loss (Gain) on disposal of property, plant and equipment Gain on fair value adjustment of investment property
Loss (Reversal) of write down of inventories
Impairment loss (reversal) recognized on non financial assets Loss (Gain) on unrealized foreign exchange
116,857 (2,638,408) (12,486,404) (2,004,625) 27,842,087 61,271 Others (341,306) 39,573,820
Loss (Gain) on oil and gas investments
Financial Statements ●
(In Thousands of New Taiwan Dollars)
2022 (restatement)
$ (193,719,131)
18,468,413 3,266,058 101,994
(838,332) 4,411,504 (553,536) (1,317,705)
645,222 (678,059) (20,712,105) 34,101 2,748,130 (1,335,469) (29,392) (930,358) 3,280,466
(24,645,310) (510,564) (35,195,184) (17,977,297) (5,815,749) (517,952) 15,099,286 (14,136,895) 2,145,092 (6,974) (78,281,081) (272,000,212) 553,536 (3,968,854) (7,629) (275,423,159)
Cash flows from operating activities: Net income before tax Adjustments:
Non-cash adjustment items:
Depreciation expense
Amortization expense
Expected credit loss (reversal gain)
2023
$ (21,492,840)
19,159,582 3,727,430 (43,307)
(5,316) 8,705,133 (1,236,611) (758,832)
Total non-cash adjustment items Changes in operating assets and liabilities:
Accounts receivable
Other accounts receivable
Inventories 22,421,354
Prepaid expenses
Other current assets
Contract Liabilities
Accounts payable
Provision-non-current (1,891,884)
Other current liabilities Post-employment benefits payable
Total adjustments
Cash inflow (outflow) generated from operations Interest received
Interest paid
Income taxes paid
Net cash flows provided by (used in) operating activities
1,602,325 (34,856) 51,743,629 30,250,789 1,236,611 (7,173,258) (39,029) 24,275,113
7,338,184 (448,677)
17,455,155 (1,385,772) (264,403) (32,621,617)
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