UPC Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	2,987	3,175	4,863	3,210	4,245	4,344
Short-Term Investments	1,404	1,104	1,180	1,350	913.03	1,164
Trading Asset Securities	-	-	-	6.85	42.23	25.67
Cash & Short-Term Investments	4,391	4,279	6,043	4,566	5,200	5,534
Cash Growth	-4.28%	-29.19%	32.34%	-12.19%	-6.03%	15.02%
Accounts Receivable	4,585	3,799	4,946	4,716	3,541	4,942
Other Receivables	375.09	545.64	521.45	359.26	672.29	893.17
Receivables	4,960	4,345	5,468	5,076	4,213	5,835
Inventory	8,457	7,832	9,031	10,857	10,188	10,649
Prepaid Expenses	-	228.33	256.03	280.25	246.47	245.64
Other Current Assets	1,465	-	38.48	33.72	33.91	33.05
Total Current Assets	19,273	16,685	20,836	20,812	19,882	22,296
Property, Plant & Equipment	15,925	15,788	17,474	17,576	17,659	17,247
Long-Term Investments	17,008	18,745	16,298	15,491	10,857	12,758
Other Intangible Assets	15.4	16.19	17.89	6.32	8.55	10.8
Long-Term Deferred Tax Assets	1,937	1,876	2,099	1,403	1,419	819.06
Other Long-Term Assets	428.66	400.16	345.72	367.89	737.76	641.09
Total Assets	54,587	53,510	57,071	55,657	50,562	53,772
Accounts Payable	1,907	1,191	2,495	1,873	1,800	2,680
Accrued Expenses	213.5	593.78	576.01	520.61	670.9	675.45
Short-Term Debt	4,703	3,952	5,518	4,201	4,135	3,037
Current Portion of Long-Term Debt	-	-	-	417.31	6,056	300
Current Portion of Leases	-	13.53	13.34	4.89	13.45	13.16
Current Income Taxes Payable	106.98	132.87	80.19	49.91	78.63	105.72
Current Unearned Revenue	-	511.65	631.7	463.88	606.88	915.11
Other Current Liabilities	1,399	570.53	604	732.67	836.06	921.2
Total Current Liabilities	8,330	6,965	9,918	8,264	14,197	8,648
Long-Term Debt	14,008	16,539	17,036	16,649	9,536	14,478
Long-Term Leases	-	7.52	21.5	16.17	17.44	25.56
Long-Term Unearned Revenue	105.86	104.13	139.92	145.68	161.08	171.3
Pension & Post-Retirement Benefits	193.01	199.04	208.24	250.02	248.24	262.84
Long-Term Deferred Tax Liabilities	248.79	247.44	267.69	268.65	282.66	276.22
Other Long-Term Liabilities	3,029	16.82	13.81	13.78	13.78	13.41
Total Liabilities	25,915	24,079	27,605	25,607	24,456	23,875
Common Stock	13,308	13,308	13,677	13,636	13,548	13,471
Additional Paid-In Capital	1,149	1,142	1,373	1,379	1,388	1,388
Retained Earnings	1,016	902.27	2,232	4,841	5,383	7,837
Treasury Stock	-	-	-438.94	-438.94	-438.94	-438.94
Comprehensive Income & Other	13,199	14,077	12,622	10,633	6,227	7,639
Shareholders' Equity	28,672	29,431	29,466	30,050	26,106	29,897
Total Liabilities & Equity	54,587	53,510	57,071	55,657	50,562	53,772
Total Debt	18,711	20,512	22,588	21,289	19,758	17,853
Net Cash (Debt)	-14,320	-16,234	-16,545	-16,722	-14,558	-12,320
Net Cash Per Share	-10.87	-12.20	-12.46	-12.66	-11.09	-9.30
Filing Date Shares Outstanding	1,279	1,331	1,329	1,325	1,316	1,308
Total Common Shares Outstanding	1,279	1,331	1,329	1,325	1,316	1,308
Working Capital	10,943	9,719	10,918	12,549	5,684	13,648
Book Value Per Share	22.41	22.11	22.17	22.68	19.84	22.85
Tangible Book Value	28,657	29,414	29,448	30,043	26,098	29,886
Tangible Book Value Per Share	22.40	22.10	22.16	22.68	19.83	22.84
Land	-	1,127	1,127	1,127	1,127	1,127
Buildings	-	9,788	9,293	8,716	8,692	8,228
Machinery	-	25,732	25,445	24,015	23,678	21,860
Construction In Progress	-	2,511	3,346	2,993	1,971	2,064