GCS Holdings Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	1,210	576.52	345.23	442.2	1,840
Short-Term Investments	-	134.52	0.03	-	-
Cash & Short-Term Investments	1,210	711.04	345.26	442.2	1,840
Cash Growth	70.23%	105.94%	-21.92%	-75.97%	47.31%
Accounts Receivable	278.27	335.76	242.29	202.47	158.79
Other Receivables	90.4	4.42	57.56	44.31	50.58
Receivables	368.67	340.17	299.85	246.78	209.37
Inventory	457.87	307.17	257.71	338.17	280.45
Prepaid Expenses	94.21	-	-	33.56	30.72
Other Current Assets	147.5	79.38	134.64	33.31	29.96
Total Current Assets	2,279	1,438	1,037	1,094	2,390
Property, Plant & Equipment	754.47	1,106	745.5	720.12	579.13
Long-Term Investments	529.02	757.26	1,627	2,448	1,691
Goodwill	-	-	-	47.54	81.69
Other Intangible Assets	5.18	6.72	4.06	9.14	12.68
Long-Term Deferred Tax Assets	216.01	193.21	159.67	127.85	103.78
Other Long-Term Assets	62.54	4.79	16.66	70.24	43.9
Total Assets	3,846	3,506	3,590	4,517	4,902
Accounts Payable	27.52	39.36	39.61	7.81	1.68
Accrued Expenses	-	98.47	71.34	85.45	75.27
Short-Term Debt	76.57	20	20	20	20
Current Portion of Long-Term Debt	9.86	6.51	329.37	43.28	10.29
Current Portion of Leases	-	5.87	8.86	8.27	3.39
Current Income Taxes Payable	-	7.82	-	0.22	0.04
Current Unearned Revenue	26.24	8.01	11.82	12.52	21.75
Other Current Liabilities	200.8	16.71	34.94	228.04	22.48
Total Current Liabilities	340.99	202.75	515.94	405.58	154.91
Long-Term Debt	150.36	163.78	-	329.11	188.67
Long-Term Leases	-	-	6.33	15.97	-
Long-Term Deferred Tax Liabilities	110.08	117.8	83.46	65.54	59.17
Total Liabilities	601.43	484.33	605.73	816.19	402.75
Common Stock	1,139	1,123	1,113	1,108	1,107
Additional Paid-In Capital	1,823	1,959	2,673	2,825	2,937
Retained Earnings	17.47	-236.99	-785.42	-222.91	722.15
Treasury Stock	-	-	-	-	-12.96
Comprehensive Income & Other	265.23	176.13	-15.99	-9.76	-254.04
Total Common Equity	3,244	3,021	2,985	3,701	4,499
Shareholders' Equity	3,244	3,021	2,985	3,701	4,499
Total Liabilities & Equity	3,846	3,506	3,590	4,517	4,902
Total Debt	236.79	196.16	364.56	416.63	222.36
Net Cash (Debt)	973.57	514.88	-19.3	25.57	1,617
Net Cash Growth	89.09%	-	-	-98.42%	48.45%
Net Cash Per Share	8.36	4.64	-0.17	0.23	17.97
Filing Date Shares Outstanding	113.86	112.34	111.28	110.83	110.43
Total Common Shares Outstanding	113.86	112.34	111.28	110.83	110.43
Working Capital	1,938	1,235	521.52	688.44	2,235
Book Value Per Share	28.49	26.90	26.82	33.39	40.74
Tangible Book Value	3,239	3,015	2,981	3,644	4,405
Tangible Book Value Per Share	28.45	26.84	26.78	32.88	39.89
Land	-	151	141.42	141.42	127.47
Buildings	-	100.67	94.28	94.28	84.98
Machinery	-	1,947	1,636	1,526	1,331
Construction In Progress	-	375.58	128.74	87.3	36.34
Leasehold Improvements	-	327.3	306.57	306.57	269.21

Source: S&P Global Market Intelligence. Standard template. Financial Sources.