> ## Documentation Index
> Fetch the complete documentation index at: https://docs.focusalpha.ai/llms.txt
> Use this file to discover all available pages before exploring further.
# Taiwan Cash Flow
> Quarterly cash-flow statements for TWSE and TPEx-listed companies, with capex, depreciation, free cash flow and the balance-sheet detail behind net debt.
Taiwan Cash Flow provides the quarterly cash-flow statement for Taiwan-listed companies on TWSE and TPEx, plus the balance-sheet detail that [Taiwan Financials](/international/taiwan-financials) does not carry: cash, inventories, PP\&E, borrowings, lease liabilities and net debt. Each observation is one company for one fiscal season, in TWD thousands. Coverage starts at 2024 Q1.
**Plan:** Free and above · **Credits:** 1 per call
## What You Can Use Taiwan Cash Flow For
Measure how much cash a Taiwan company generates and how much it reinvests. Build a quarterly capex and depreciation series for a semiconductor or hardware name. Track free cash flow, leverage and net cash. Check whether reported earnings are turning into cash.
## Why Cash Flow Is Its Own Endpoint
The summary tables behind [Taiwan Financials](/international/taiwan-financials) print **no cash-flow statement** and no balance-sheet detail beyond the three totals and share capital. The figures here are read from the inline XBRL originals of the same filed reports instead, so they carry a different set of fields and a shorter history.
If a cash, capex or borrowings question comes back empty from the financials endpoint, this is the endpoint to use.
## Cash Flows Are Filed Cumulatively
Like the income statement, TWSE cash-flow figures are **cumulative from the start of the fiscal year**. Season 2 is the first half and season 4 is the full year.
Reading a cumulative value as a quarter overstates the second half of the year.
Every flow line therefore comes back **twice**.
The `_ytd` fields — `operating_cf_ytd`, `investing_cf_ytd`, `financing_cf_ytd`, `fx_effect_ytd`, `net_change_ytd`, `capex_ytd`, `intangible_capex_ytd`, `depreciation_ytd`, `amortisation_ytd` and `free_cash_flow_ytd` — are the figure **as filed**, cumulative.
The `_q` fields with the same names are the **single quarter**.
## How to Read quarter\_basis
`quarter_basis` says how the `_q` values were arrived at.
`as_reported` means season 1, where the cumulative figure is already the quarter.
`derived_from_ytd` means this season's cumulative figure minus the previous season's.
`null` means the previous season is missing, in which case the `_q` fields are null. **Those nulls must not be treated as zero.**
## Point-in-Time Fields Have No Quarter Version
`cash_begin`, `cash_end`, `cash`, `inventories`, `ppe`, `lt_borrowings`, `st_borrowings`, `lease_liab_current`, `lease_liab_noncurrent` and `net_debt` are balances at a date. They never accumulate, so they have no `_q` form.
## Key Taiwan Cash Flow Fields
`capex` is purchases of property, plant and equipment and is **negative**, as filed. `intangible_capex` is purchases of intangible assets, reported separately.
`free_cash_flow` is operating cash flow plus capex. Because capex is already negative, this is operating cash flow less capex, and it does not deduct `intangible_capex`.
`net_debt` is borrowings plus lease liabilities minus cash. **Negative means net cash.** A borrowing or lease field that is null on the row contributes nothing to `net_debt`, so check those fields before reading a small net debt as low leverage.
A null `financing_cf_ytd` is normal: a company with no financing activity in the period does not print the line.
## Check cf\_closes Before Trusting a Row
`cf_closes` checks the filing against itself: the three subtotals plus the FX effect against the reported net change in cash.
`true` means the row adds up. `false` means it does not, and the row should not be trusted. `null` means one of the legs was missing, so it could not be checked.
## Consolidated Where the Company Files It
`basis` names the report the row came from: `cr` consolidated, `ir` parent-only, or `er`, the remaining variant. Consolidated is used where it exists. Companies with no subsidiaries file no consolidated statements, so their rows are `ir` rather than absent.
Do not mix bases when comparing companies.
## Taiwan Cash Flow Date Convention
`year` is the fiscal year and `season` is the TWSE season, 1 to 4. Each row also carries `period_start`, `period_end` and `period_months`, the length of the cumulative window: `3` for season 1 and `12` for season 4.
Rows are returned newest first, one row per company per season.
## Taiwan Cash Flow Units
Amounts are **TWD thousands**. The response states `currency` and `unit` explicitly — read them rather than assuming a scale.
## Taiwan Cash Flow Coverage
Coverage starts at **2024 Q1**, for about 2,700 companies. That is a shorter history than [Taiwan Financials](/international/taiwan-financials), which starts at 2013 Q1, because the inline XBRL originals are read directly.
## GET /v1/companies/\{company\_id}/tw/cashflow
Quarterly cash-flow statements and balance-sheet detail, newest first.
A Taiwan security code such as `2330`, a suffixed ticker such as `2330.TW` or `6976.TWO`, an ISIN or a `company_id`.
Fiscal year.
TWSE season, 1 to 4.
`next_cursor` from the previous page.
Rows per page, between 1 and 1000.
## Related Datasets
See also [Taiwan Financials](/international/taiwan-financials) for the income statement and balance-sheet totals, [Taiwan Monthly Revenue](/international/taiwan-monthly-revenue), and [Cash Flow Statements](/financials/cash-flow-statements) for SEC filers.
```bash cURL theme={null}
curl "https://api.focusalpha.ai/v1/companies/2330/tw/cashflow?year=2025&season=4" \
-H "Authorization: Bearer $FOCUSALPHA_API_KEY"
```
```json Response theme={null}
{
"data": [
{
"company_id": "cmp_008395",
"local_security_code": "2330",
"company_name": "台灣積體電路製造股份有限公司",
"market": "twse",
"industry_class": "ci",
"year": 2025,
"season": 4,
"period_key": 20254,
"basis": "cr",
"period_start": "2025-01-01",
"period_end": "2025-12-31",
"period_months": "12",
"operating_cf_ytd": "2274975625.00000000",
"investing_cf_ytd": "-1144393407.00000000",
"financing_cf_ytd": "-440344692.00000000",
"fx_effect_ytd": "-50008167.000000000000",
"net_change_ytd": "640229359.00000000",
"capex_ytd": "-1272410529.00000000",
"intangible_capex_ytd": "-10146942.000000000000",
"depreciation_ytd": "679683958.00000000",
"amortisation_ytd": "8412412.000000000000",
"free_cash_flow_ytd": "1002565096.00000000",
"operating_cf_q": "725508787.00000000",
"investing_cf_q": "-365960057.00000000",
"financing_cf_q": "-107685373.00000000",
"fx_effect_q": "45233661.000000000000",
"net_change_q": "297097018.00000000",
"capex_q": "-356906004.00000000",
"intangible_capex_q": "-4552025.000000000000",
"depreciation_q": "159979251.00000000",
"amortisation_q": "2132857.000000000000",
"free_cash_flow_q": "368602783.00000000",
"quarter_basis": "derived_from_ytd",
"cash_begin": "2127627043.00000000",
"cash_end": "2767856402.00000000",
"cash": "2767856402.00000000",
"inventories": "288109485.00000000",
"ppe": "3691840916.00000000",
"lt_borrowings": "39834496.000000000000",
"st_borrowings": null,
"lease_liab_current": null,
"lease_liab_noncurrent": null,
"net_debt": "-2728021906.000000000000",
"cf_closes": true
}
],
"next_cursor": null,
"currency": "TWD",
"unit": "thousands",
"coverage": {
"available_from": "2024-03-31",
"available_to": null,
"update_frequency": "quarterly",
"history_status": "complete_from_2024q1"
}
}
```