UPC Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	3,085	4,863	3,210	4,245	4,344	3,624
Short-Term Investments	775.51	1,180	1,350	913.03	1,164	1,161
Trading Asset Securities	17.44	-	6.85	42.23	25.67	25.62
Cash & Short-Term Investments	3,878	6,043	4,566	5,200	5,534	4,811
Cash Growth	-39.79%	32.34%	-12.19%	-6.03%	15.02%	-19.99%
Accounts Receivable	3,565	4,946	4,716	3,541	4,942	3,986
Other Receivables	392.19	521.45	359.26	672.29	893.17	812.16
Receivables	3,957	5,468	5,076	4,213	5,835	4,798
Inventory	9,709	9,031	10,857	10,188	10,649	6,830
Prepaid Expenses	262.26	256.03	280.25	246.47	245.64	267.71
Other Current Assets	80.05	38.48	33.72	33.91	33.05	32.94
Total Current Assets	17,887	20,836	20,812	19,882	22,296	16,739
Property, Plant & Equipment	15,883	17,474	17,576	17,659	17,247	17,341
Long-Term Investments	19,118	16,298	15,491	10,857	12,758	9,033
Other Intangible Assets	17.94	17.89	6.32	8.55	10.8	15.54
Long-Term Deferred Tax Assets	1,932	2,099	1,403	1,419	819.06	673.85
Other Long-Term Assets	368.11	345.72	367.89	737.76	641.09	398.7
Total Assets	55,207	57,071	55,657	50,562	53,772	44,201
Accounts Payable	1,304	2,495	1,873	1,800	2,680	1,783
Accrued Expenses	558.33	576.01	520.61	670.9	675.45	890.23
Short-Term Debt	4,846	5,518	4,201	4,135	3,037	1,587
Current Portion of Long-Term Debt	-	-	417.31	6,056	300	-
Current Portion of Leases	13.31	13.34	4.89	13.45	13.16	12.86
Current Income Taxes Payable	49.33	80.19	49.91	78.63	105.72	245.35
Current Unearned Revenue	669.42	631.7	463.88	606.88	915.11	623.21
Other Current Liabilities	605.93	604	732.67	836.06	921.2	779.71
Total Current Liabilities	8,046	9,918	8,264	14,197	8,648	5,921
Long-Term Debt	16,865	17,036	16,649	9,536	14,478	12,637
Long-Term Leases	10.67	21.5	16.17	17.44	25.56	37.71
Long-Term Unearned Revenue	122.19	139.92	145.68	161.08	171.3	184.99
Pension & Post-Retirement Benefits	211.32	208.24	250.02	248.24	262.84	235
Long-Term Deferred Tax Liabilities	224.25	267.69	268.65	282.66	276.22	217.32
Other Long-Term Liabilities	16.82	13.81	13.78	13.78	13.41	13.39
Total Liabilities	25,496	27,605	25,607	24,456	23,875	19,246
Common Stock	13,497	13,677	13,636	13,548	13,471	13,323
Additional Paid-In Capital	1,164	1,373	1,379	1,388	1,388	1,361
Retained Earnings	1,710	2,232	4,841	5,383	7,837	6,556
Treasury Stock	-227.09	-438.94	-438.94	-438.94	-438.94	-454.09
Comprehensive Income & Other	13,566	12,622	10,633	6,227	7,639	4,168
Shareholders' Equity	29,711	29,466	30,050	26,106	29,897	24,955
Total Liabilities & Equity	55,207	57,071	55,657	50,562	53,772	44,201
Total Debt	21,735	22,588	21,289	19,758	17,853	14,274
Net Cash (Debt)	-17,856	-16,545	-16,722	-14,558	-12,320	-9,463
Net Cash Per Share	-13.43	-12.46	-12.66	-11.09	-9.30	-7.17
Filing Date Shares Outstanding	1,311	1,329	1,325	1,316	1,308	1,292
Total Common Shares Outstanding	1,311	1,329	1,325	1,316	1,308	1,292
Working Capital	9,841	10,918	12,549	5,684	13,648	10,818
Book Value Per Share	22.66	22.17	22.68	19.84	22.85	19.31
Tangible Book Value	29,693	29,448	30,043	26,098	29,886	24,939
Tangible Book Value Per Share	22.65	22.16	22.68	19.83	22.84	19.30
Land	-	1,127	1,127	1,127	1,127	1,127
Buildings	-	9,293	8,716	8,692	8,228	8,019
Machinery	-	25,445	24,015	23,678	21,860	21,407
Construction In Progress	-	3,346	2,993	1,971	2,064	1,563

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.