Coplus 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	83.57	147.65	361.11	246.48	551.64
Cash & Short-Term Investments	83.57	147.65	361.11	246.48	551.64
Cash Growth	-43.40%	-59.11%	46.51%	-55.32%	201.04%
Accounts Receivable	19.83	55.86	31.65	36.23	12.78
Other Receivables	-	-	-	0.08	0.09
Receivables	19.83	55.86	31.65	36.32	12.86
Inventory	92.24	132.87	134.96	98.28	137.66
Prepaid Expenses	-	5.38	14.2	7.86	13.18
Other Current Assets	5.54	-	0.4	0.2	3.25
Total Current Assets	201.18	341.76	542.32	389.14	718.58
Property, Plant & Equipment	1,324	1,436	1,719	1,551	1,394
Long-Term Investments	2.99	3.34	4.3	3.88	3.56
Other Intangible Assets	5.98	8.48	9.7	10.82	7.21
Long-Term Deferred Tax Assets	30.42	35.55	17.76	6.46	5.99
Other Long-Term Assets	613.06	595.38	107.37	130.16	70.2
Total Assets	2,178	2,421	2,401	2,091	2,200
Accounts Payable	15.73	69.5	121.86	127.64	303.31
Short-Term Debt	357.4	250	211	120	234.5
Current Portion of Long-Term Debt	235.08	287.71	275.18	134.64	63.52
Current Portion of Leases	1.33	1.86	1.98	5.27	4.82
Current Income Taxes Payable	-	-	-	6.55	51.16
Current Unearned Revenue	2.17	0.57	0.71	3.56	4.84
Other Current Liabilities	33.39	52.85	51.41	74.68	77.35
Total Current Liabilities	645.1	662.48	662.14	472.34	739.5
Long-Term Debt	419.95	585.45	746.38	853.93	805.57
Long-Term Leases	0.77	1.7	1.53	4.34	7.02
Long-Term Deferred Tax Liabilities	9.7	7.23	-	0.11	-
Other Long-Term Liabilities	2	2	-	-	-
Total Liabilities	1,078	1,259	1,410	1,331	1,552
Common Stock	639.08	639.08	639.08	603.56	273.35
Additional Paid-In Capital	288.8	343.6	340.82	78.31	105.64
Retained Earnings	-53.39	-57.04	10.45	78.53	268.77
Treasury Stock	-9.94	-	-	-	-
Comprehensive Income & Other	235.87	236.21	0.55	0.13	-0.19
Shareholders' Equity	1,100	1,162	990.91	760.52	647.58
Total Liabilities & Equity	2,178	2,421	2,401	2,091	2,200
Total Debt	1,015	1,127	1,236	1,118	1,115
Net Cash (Debt)	-930.96	-979.07	-874.96	-871.71	-563.78
Net Cash Per Share	-14.65	-15.32	-14.32	-14.42	-9.61
Filing Date Shares Outstanding	62.72	63.91	63.91	60.36	60.36
Total Common Shares Outstanding	62.72	63.91	63.91	60.36	60.36
Working Capital	-443.92	-320.72	-119.81	-83.21	-20.92
Book Value Per Share	17.54	18.18	15.51	12.60	10.73
Tangible Book Value	1,094	1,153	981.21	749.71	640.37
Tangible Book Value Per Share	17.45	18.05	15.35	12.42	10.61
Land	-	688.32	860.53	860.53	860.53
Buildings	-	439.39	511.54	299.28	286.21
Machinery	-	617.1	620.8	435.97	433.89
Construction In Progress	-	20.51	17.07	135.93	1.33

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