Universal Incorporation 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	368.02	497.03	554.25	1,014	406.56
Short-Term Investments	987.89	917.54	833.02	526.79	890.35
Trading Asset Securities	169.85	167.38	194.37	-	332.41
Cash & Short-Term Investments	1,526	1,582	1,582	1,541	1,629
Cash Growth	-3.55%	0.02%	2.67%	-5.45%	-40.62%
Accounts Receivable	45.43	53.64	61.81	69.7	95.14
Other Receivables	5.97	12.71	10.25	10.01	6.82
Receivables	51.39	66.35	72.06	79.71	101.96
Inventory	77.33	77.42	89.29	124.11	170.92
Prepaid Expenses	-	0.79	0.75	1.34	1.69
Other Current Assets	9.66	0.03	5.02	0.66	0.02
Total Current Assets	1,664	1,727	1,749	1,746	1,904
Property, Plant & Equipment	1,001	1,049	1,136	1,176	1,221
Long-Term Investments	78.75	75.84	82.64	76.2	87.39
Long-Term Deferred Tax Assets	16.07	7.46	4.42	5.39	5.14
Other Long-Term Assets	0.96	0.17	0.17	1.72	0.22
Total Assets	2,761	2,859	2,972	3,005	3,217
Accounts Payable	7.16	8.49	13.3	11.02	6.13
Accrued Expenses	-	15.99	20.72	19.44	33.49
Short-Term Debt	-	-	-	15.83	-
Current Portion of Leases	0.05	0.05	0.04	0.04	0.04
Current Income Taxes Payable	-	-	3.09	10.18	40.07
Other Current Liabilities	36.44	18.64	19.84	12.04	25.93
Total Current Liabilities	43.65	43.15	57	68.53	105.65
Long-Term Leases	0.06	0.1	0.15	0.19	-
Pension & Post-Retirement Benefits	-	4	6.54	7.84	11.28
Long-Term Deferred Tax Liabilities	48.56	52.32	48.27	49.57	51.81
Other Long-Term Liabilities	2.97	0.21	0.21	0.21	-
Total Liabilities	95.24	99.78	112.15	126.34	168.74
Common Stock	852.81	852.81	852.81	852.81	852.81
Additional Paid-In Capital	3.63	3.57	3.45	3.33	3.26
Retained Earnings	1,715	1,801	1,905	1,929	2,084
Comprehensive Income & Other	17.35	20.3	6.75	-5.39	8.69
Total Common Equity	2,589	2,677	2,768	2,780	2,948
Minority Interest	76.33	81.48	92.25	98.82	100.3
Shareholders' Equity	2,666	2,759	2,860	2,879	3,049
Total Liabilities & Equity	2,761	2,859	2,972	3,005	3,217
Total Debt	0.1	0.15	0.19	16.05	0.04
Net Cash (Debt)	1,526	1,582	1,581	1,525	1,629
Net Cash Growth	-3.55%	0.02%	3.73%	-6.43%	-40.62%
Net Cash Per Share	17.93	18.55	18.54	17.86	18.99
Filing Date Shares Outstanding	86.31	85.28	85.28	85.28	85.28
Total Common Shares Outstanding	86.31	85.28	85.28	85.28	85.28
Working Capital	1,620	1,683	1,692	1,678	1,798
Book Value Per Share	30.00	31.39	32.45	32.60	34.57
Tangible Book Value	2,589	2,677	2,768	2,780	2,948
Tangible Book Value Per Share	30.00	31.39	32.45	32.60	34.57
Land	-	233.1	233.1	233.1	233.1
Buildings	-	594.1	588.43	587.55	583.98
Machinery	-	2,055	2,032	2,070	2,049
Construction In Progress	-	15.53	12.84	8.85	32.19

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