Mospec Semiconductor Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	36.79	40.16	27.27	17.61	98.16	38.14
Trading Asset Securities	83.53	95.63	51.66	52.08	-	-
Cash & Short-Term Investments	120.32	135.79	78.93	69.69	98.16	38.14
Cash Growth	-14.49%	72.04%	13.26%	-29.00%	157.40%	232.27%
Accounts Receivable	9.25	9.59	17.51	19.03	27.98	41.88
Other Receivables	18.6	13.24	7.01	40.56	46.16	46.62
Receivables	27.86	22.83	24.51	59.59	74.14	88.49
Inventory	6.97	7.84	7.08	25.57	31.7	18.23
Prepaid Expenses	1.04	0.45	0.85	0.62	1.47	0.82
Other Current Assets	0.17	59.04	55.3	55.31	0.03	0.07
Total Current Assets	156.36	225.94	166.67	210.77	205.5	145.74
Property, Plant & Equipment	432.23	408.59	420.67	377.05	395.25	398.28
Long-Term Investments	-	-	-	-	6.8	-
Other Intangible Assets	-	-	-	-	0.69	1.53
Long-Term Deferred Tax Assets	3.41	3.41	3.41	3.41	3.41	3.41
Other Long-Term Assets	86.51	91.34	59.39	87.64	41.9	3.47
Total Assets	678.5	729.27	650.14	678.87	653.54	552.42
Accounts Payable	4.84	4.6	2.81	3.62	14.83	21.71
Accrued Expenses	1.15	1.12	1.02	1.07	1.01	1.34
Short-Term Debt	66.31	127.09	85.26	85.26	28.09	30
Current Portion of Long-Term Debt	23.68	20.24	8.6	4.01	-	11.23
Current Unearned Revenue	-	-	0.12	-	-	-
Other Current Liabilities	10.52	9.22	8.08	11.8	18.09	3.83
Total Current Liabilities	106.49	162.26	105.9	105.77	62.01	68.11
Long-Term Debt	45.22	48.54	28.1	15.88	-	68.77
Long-Term Leases	-	-	-	-	-	11.23
Long-Term Deferred Tax Liabilities	46.21	46.21	46.21	46.21	46.21	46.29
Other Long-Term Liabilities	-	-	6.6	10.41	14.92	22.14
Total Liabilities	197.92	257.01	186.81	178.27	123.15	216.54
Common Stock	370	370	370	370	370	270
Additional Paid-In Capital	101.42	101.42	193.26	193.26	193.26	101
Retained Earnings	17.27	5.25	-91.84	-55.53	-20.58	-24.47
Comprehensive Income & Other	-8.11	-4.4	-8.09	-7.13	-12.29	-10.64
Shareholders' Equity	480.58	472.26	463.33	500.6	530.4	335.88
Total Liabilities & Equity	678.5	729.27	650.14	678.87	653.54	552.42
Total Debt	135.2	195.86	121.96	105.15	28.09	121.23
Net Cash (Debt)	-14.88	-60.08	-43.03	-35.46	70.08	-83.1
Net Cash Per Share	-0.40	-1.62	-1.16	-0.96	2.01	-4.34
Filing Date Shares Outstanding	37	37	37	37	37	27
Total Common Shares Outstanding	37	37	37	37	37	27
Working Capital	49.86	63.68	60.78	105	143.48	77.64
Book Value Per Share	12.99	12.76	12.52	13.53	14.34	12.44
Tangible Book Value	480.58	472.26	463.33	500.6	529.7	334.36
Tangible Book Value Per Share	12.99	12.76	12.52	13.53	14.32	12.38
Land	178.78	178.78	178.78	178.78	178.78	178.78
Buildings	272.6	276.26	271.99	273.42	272.3	195.51
Machinery	968.03	944.05	1,054	1,239	1,246	1,340
Construction In Progress	0.36	-	-	-	-	58.39

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