Mospec Semiconductor Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	67.49	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	67.49	104.18	135.79	78.93	69.69	98.16
Cash Growth	-50.74%	-23.28%	72.04%	13.26%	-29.00%	157.40%
Accounts Receivable	11.9	10.9	9.59	17.51	19.03	27.98
Other Receivables	-	38	13.24	7.01	40.56	46.16
Receivables	11.9	48.9	22.83	24.51	59.59	74.14
Inventory	8.85	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	19.86	0.28	59.04	55.3	55.31	0.03
Total Current Assets	108.1	159.77	225.94	166.67	210.77	205.5
Property, Plant & Equipment	448.18	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	3.41
Other Long-Term Assets	130.35	97.96	91.34	59.39	87.64	41.9
Total Assets	690.04	703.52	729.27	650.14	678.87	653.54
Accounts Payable	6.39	4.18	4.6	2.81	3.62	14.83
Accrued Expenses	4.56	1.31	1.12	1.02	1.07	1.01
Short-Term Debt	60	60	127.09	85.26	85.26	28.09
Current Portion of Long-Term Debt	31.45	31.25	20.24	8.6	4.01	-
Current Unearned Revenue	0.48	0.11	-	0.12	-	-
Other Current Liabilities	9.01	16.99	9.22	8.08	11.8	18.09
Total Current Liabilities	111.88	113.83	162.26	105.9	105.77	62.01
Long-Term Debt	62.09	70.02	48.54	28.1	15.88	-
Long-Term Deferred Tax Liabilities	46.21	46.21	46.21	46.21	46.21	46.21
Other Long-Term Liabilities	2	2	-	6.6	10.41	14.92
Total Liabilities	222.18	232.07	257.01	186.81	178.27	123.15
Common Stock	370	370	370	370	370	370
Additional Paid-In Capital	101.42	101.42	101.42	193.26	193.26	193.26
Retained Earnings	1.29	6.01	5.25	-91.84	-55.53	-20.58
Comprehensive Income & Other	-4.85	-5.98	-4.4	-8.09	-7.13	-12.29
Shareholders' Equity	467.86	471.46	472.26	463.33	500.6	530.4
Total Liabilities & Equity	690.04	703.52	729.27	650.14	678.87	653.54
Total Debt	153.54	161.28	195.86	121.96	105.15	28.09
Net Cash (Debt)	-86.05	-57.1	-60.08	-43.03	-35.46	70.08
Net Cash Per Share	-2.33	-1.54	-1.62	-1.16	-0.96	2.01
Filing Date Shares Outstanding	36.38	37	37	37	37	37
Total Common Shares Outstanding	36.38	37	37	37	37	37
Working Capital	-3.78	45.94	63.68	60.78	105	143.48
Book Value Per Share	12.86	12.74	12.76	12.52	13.53	14.34
Tangible Book Value	467.86	471.46	472.26	463.33	500.6	529.7
Tangible Book Value Per Share	12.86	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.