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)
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