CHANG TYPE 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	148.09	49.13	82.56	172.83	103.83
Cash & Short-Term Investments	148.09	49.13	82.56	172.83	103.83
Cash Growth	201.40%	-40.49%	-52.23%	66.45%	-50.64%
Accounts Receivable	1,226	1,054	1,342	896.11	2,396
Other Receivables	25.51	19.82	21.27	28.93	48.49
Receivables	1,251	1,073	1,364	925.04	2,445
Inventory	540.12	691.63	1,127	1,364	1,468
Prepaid Expenses	18.07	21.27	19.69	15.13	29.67
Other Current Assets	3.86	10.73	3.37	0.47	8.16
Total Current Assets	1,961	1,846	2,597	2,477	4,054
Property, Plant & Equipment	1,080	1,169	1,231	990.17	1,007
Other Intangible Assets	3.02	12.22	22.05	31.88	39.68
Long-Term Deferred Tax Assets	68.39	57.73	57.39	50.36	33.34
Other Long-Term Assets	68.21	72.17	71.61	61.49	61.72
Total Assets	3,181	3,158	3,978	3,611	5,196
Accounts Payable	427.41	463.21	611.52	389.07	1,409
Accrued Expenses	42.91	57.98	102.08	52.88	74.05
Short-Term Debt	-	16	569.7	544	1,337
Current Portion of Leases	53.18	128.83	56.45	52.69	40.12
Current Income Taxes Payable	39.18	2.7	48.02	41.97	12.7
Current Unearned Revenue	0.32	0.33	0.32	0.24	0.29
Other Current Liabilities	78.39	92.45	95.43	201.27	109.22
Total Current Liabilities	641.39	761.5	1,484	1,282	2,982
Long-Term Leases	315.58	276.37	440.63	288.21	317.21
Long-Term Deferred Tax Liabilities	70.42	83.81	92.37	101.99	73.56
Other Long-Term Liabilities	39.12	42.32	50.55	62.88	55.05
Total Liabilities	1,067	1,164	2,067	1,735	3,428
Common Stock	788	788	788	788	788
Additional Paid-In Capital	1.36	1.36	1.36	1.36	1.36
Retained Earnings	1,322	1,178	1,131	1,096	1,014
Comprehensive Income & Other	3.03	26.69	-9.53	-9.92	-34.69
Shareholders' Equity	2,115	1,994	1,911	1,876	1,768
Total Liabilities & Equity	3,181	3,158	3,978	3,611	5,196
Total Debt	368.76	421.21	1,067	884.9	1,694
Net Cash (Debt)	-220.67	-372.07	-984.22	-712.08	-1,590
Net Cash Per Share	-2.79	-4.72	-12.47	-9.04	-20.18
Filing Date Shares Outstanding	78.8	78.8	78.8	78.8	78.8
Total Common Shares Outstanding	78.8	78.8	78.8	78.8	78.8
Working Capital	1,320	1,085	1,113	1,195	1,072
Book Value Per Share	26.83	25.30	24.25	23.81	22.44
Tangible Book Value	2,112	1,981	1,889	1,844	1,729
Tangible Book Value Per Share	26.80	25.14	23.97	23.40	21.94
Land	149.09	149.71	148.77	148.77	147.4
Buildings	574.33	580.89	570.97	570.92	556.41
Machinery	473.37	464.58	454.49	435.55	392.57

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