Page 51 - 2025 CPC Corporation,Taiwan

CPC CORPORATION, TAIWAN STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 / Financial Statements (In Thousands of New Taiwan Dollars) Cash flows from operating activities: Net loss before tax Adjustments: Non-cash adjustment items: Depreciation expense Amortization expense Expected credit loss (reversal gain) Net loss (gain) on financial assets or liabilities at fair value through profit or loss Interest expense Interest revenue Dividend income 2024 $ (35,450,695) 18,219,444 4,256,085 317,619 (294,362) 10,229,397 (1,369,282) (1,064,209) 2023 (certification) $ (22,411,428) 19,159,582 3,636,177 (43,307) (5,316) 8,705,133 (1,236,611) (758,832) (523,731) 116,857 (2,638,408) (12,486,404) (2,004,625) 27,842,087 61,271 (814,826) 39,009,047 7,338,184 22,980 22,421,354 17,455,155 (1,385,772) (264,403) (32,621,617) (1,325,137) 1,556,040 (34,856) 52,170,975 29,759,547 1,236,611 (7,173,258) (39,029) 23,783,871 Share of loss (profit) of associates accounted for using equity method (625,435) 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 Loss (Gain) on oil and gas investments Others Total non-cash adjustment items Changes in operating assets and liabilities: Accounts receivable Other accounts receivable Inventories (12,174,064) (38,704) (2,339,477) (880,061) 2,319,172 2,488,910 (57,546) 233,293 31,394,844 Prepaid expenses Other current assets Contract Liabilities Accounts payable Provision – non-current Other current liabilities Post-employment benefits payable Total adjustments Cash inflow (outflow) generated from operations Interest received Interest paid Income taxes paid (2,578,366) (282,537) 41,061 (1,133,030) (3,707,574) 1,011,672 (313,780) 14,751,359 (20,699,336) 1,369,282 (9,396,756) (19,188) 2,542,189 (49,056) Net cash flows provided by (used in) operating activities (28,745,998) 49