Mospec Semiconductor 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	20.89	40.16	27.27	17.61	98.16
Trading Asset Securities	83.29	95.63	51.66	52.08	-
Cash & Short-Term Investments	104.18	135.79	78.93	69.69	98.16
Cash Growth	-23.28%	72.04%	13.26%	-29.00%	157.40%
Accounts Receivable	10.9	9.59	17.51	19.03	27.98
Other Receivables	38	13.24	7.01	40.56	46.16
Receivables	48.9	22.83	24.51	59.59	74.14
Inventory	4.93	7.84	7.08	25.57	31.7
Prepaid Expenses	1.49	0.45	0.85	0.62	1.47
Other Current Assets	0.28	59.04	55.3	55.31	0.03
Total Current Assets	159.77	225.94	166.67	210.77	205.5
Property, Plant & Equipment	442.38	408.59	420.67	377.05	395.25
Long-Term Investments	-	-	-	-	6.8
Other Intangible Assets	-	-	-	-	0.69
Long-Term Deferred Tax Assets	3.41	3.41	3.41	3.41	3.41
Other Long-Term Assets	97.96	91.34	59.39	87.64	41.9
Total Assets	703.52	729.27	650.14	678.87	653.54
Accounts Payable	4.18	4.6	2.81	3.62	14.83
Accrued Expenses	1.31	1.12	1.02	1.07	1.01
Short-Term Debt	60	127.09	85.26	85.26	28.09
Current Portion of Long-Term Debt	31.25	20.24	8.6	4.01	-
Current Unearned Revenue	0.11	-	0.12	-	-
Other Current Liabilities	16.99	9.22	8.08	11.8	18.09
Total Current Liabilities	113.83	162.26	105.9	105.77	62.01
Long-Term Debt	70.02	48.54	28.1	15.88	-
Long-Term Deferred Tax Liabilities	46.21	46.21	46.21	46.21	46.21
Other Long-Term Liabilities	2	-	6.6	10.41	14.92
Total Liabilities	232.07	257.01	186.81	178.27	123.15
Common Stock	370	370	370	370	370
Additional Paid-In Capital	101.42	101.42	193.26	193.26	193.26
Retained Earnings	6.01	5.25	-91.84	-55.53	-20.58
Comprehensive Income & Other	-5.98	-4.4	-8.09	-7.13	-12.29
Shareholders' Equity	471.46	472.26	463.33	500.6	530.4
Total Liabilities & Equity	703.52	729.27	650.14	678.87	653.54
Total Debt	161.28	195.86	121.96	105.15	28.09
Net Cash (Debt)	-57.1	-60.08	-43.03	-35.46	70.08
Net Cash Per Share	-1.54	-1.62	-1.16	-0.96	2.01
Filing Date Shares Outstanding	37	37	37	37	37
Total Common Shares Outstanding	37	37	37	37	37
Working Capital	45.94	63.68	60.78	105	143.48
Book Value Per Share	12.74	12.76	12.52	13.53	14.34
Tangible Book Value	471.46	472.26	463.33	500.6	529.7
Tangible Book Value Per Share	12.74	12.76	12.52	13.53	14.32
Land	178.78	178.78	178.78	178.78	178.78
Buildings	277.28	276.26	271.99	273.42	272.3
Machinery	986.08	944.05	1,054	1,239	1,246

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