Wisher Industrial 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	293.34	163.45	236.62	223.02	83.93
Short-Term Investments	3.14	3.28	64.48	30.07	52.27
Trading Asset Securities	326.61	242.35	117.38	110.69	228.72
Cash & Short-Term Investments	623.09	409.08	418.48	363.78	364.92
Cash Growth	52.31%	-2.25%	15.04%	-0.31%	-7.10%
Accounts Receivable	31.43	67.78	62.5	96.74	77.15
Other Receivables	12.97	15.39	14.31	42.12	3.74
Receivables	44.4	83.17	76.81	138.86	80.88
Inventory	159.68	148.86	179.25	169.88	143.58
Prepaid Expenses	13.35	10.07	22.94	46.78	31.4
Other Current Assets	299.02	0.41	0.42	0.44	0.86
Total Current Assets	1,140	651.59	697.89	719.74	621.64
Property, Plant & Equipment	365.73	392.89	420.95	441.59	422.1
Long-Term Investments	0.44	0.45	0.45	0.61	0.76
Other Intangible Assets	0.38	0.58	0.48	0.77	0.38
Long-Term Deferred Tax Assets	28.99	22.72	25.1	29.08	33.93
Other Long-Term Assets	213.45	852.58	801.58	810.22	746.43
Total Assets	1,749	1,921	1,946	2,002	1,825
Accounts Payable	16.4	15.84	3.1	44.31	11.86
Accrued Expenses	74.35	90.55	94.93	108.18	92.08
Short-Term Debt	-	35	95	60	-
Current Unearned Revenue	27.61	23.68	24.67	29.07	19.41
Other Current Liabilities	2.94	3.33	4.07	3.38	16.09
Total Current Liabilities	121.3	168.4	221.77	244.94	139.43
Long-Term Unearned Revenue	0.28	-	-	0.59	0.75
Pension & Post-Retirement Benefits	0.27	-	-	-	-
Long-Term Deferred Tax Liabilities	52.73	81.15	68.95	70.5	63.93
Other Long-Term Liabilities	1.27	1.74	2.41	1.93	3.34
Total Liabilities	175.85	251.3	293.13	317.96	207.44
Common Stock	1,036	1,036	1,036	1,036	1,036
Additional Paid-In Capital	300.31	300.31	300.31	300.31	300.31
Retained Earnings	250.8	347.65	331.45	362.18	295.99
Comprehensive Income & Other	-14.52	-14.52	-14.52	-14.52	-14.57
Total Common Equity	1,573	1,670	1,653	1,684	1,618
Shareholders' Equity	1,573	1,670	1,653	1,684	1,618
Total Liabilities & Equity	1,749	1,921	1,946	2,002	1,825
Total Debt	-	35	95	60	-
Net Cash (Debt)	623.09	374.08	323.48	303.78	364.92
Net Cash Growth	66.56%	15.64%	6.49%	-16.75%	-7.10%
Net Cash Per Share	6.01	3.61	3.12	2.93	3.52
Filing Date Shares Outstanding	103.61	103.61	103.61	103.61	103.61
Total Common Shares Outstanding	103.61	103.61	103.61	103.61	103.61
Working Capital	1,018	483.19	476.12	474.8	482.21
Book Value Per Share	15.18	16.11	15.96	16.25	15.61
Tangible Book Value	1,572	1,669	1,653	1,683	1,617
Tangible Book Value Per Share	15.18	16.11	15.95	16.25	15.61
Land	251.73	251.73	251.73	261.61	259.76
Buildings	192.26	192.05	191.57	191.63	191.63
Machinery	337.99	334.46	332.04	321.01	281.05
Leasehold Improvements	-	-	-	0.44	0.44

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.