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	Jun '26 Jun 30, 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	26.58	20.89	40.16	27.27	17.61	98.16
Trading Asset Securities	1.97	83.29	95.63	51.66	52.08	-
Cash & Short-Term Investments	28.54	104.18	135.79	78.93	69.69	98.16
Cash Growth	-75.63%	-23.28%	72.04%	13.26%	-29.00%	157.40%
Accounts Receivable	11.51	10.9	9.59	17.51	19.03	27.98
Other Receivables	3.21	38	13.24	7.01	40.56	46.16
Receivables	14.71	48.9	22.83	24.51	59.59	74.14
Inventory	8.26	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	21.4	0.28	59.04	55.3	55.31	0.03
Total Current Assets	72.91	159.77	225.94	166.67	210.77	205.5
Property, Plant & Equipment	462.9	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	134.98	97.96	91.34	59.39	87.64	41.9
Total Assets	674.2	703.52	729.27	650.14	678.87	653.54
Accounts Payable	8.57	4.18	4.6	2.81	3.62	14.83
Accrued Expenses	2.99	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	30.78	31.25	20.24	8.6	4.01	-
Current Unearned Revenue	0.47	0.11	-	0.12	-	-
Other Current Liabilities	19.71	16.99	9.22	8.08	11.8	18.09
Total Current Liabilities	122.52	113.83	162.26	105.9	105.77	62.01
Long-Term Debt	54.97	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	225.7	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	-18.12	6.01	5.25	-91.84	-55.53	-20.58
Comprehensive Income & Other	-4.81	-5.98	-4.4	-8.09	-7.13	-12.29
Shareholders' Equity	448.5	471.46	472.26	463.33	500.6	530.4
Total Liabilities & Equity	674.2	703.52	729.27	650.14	678.87	653.54
Total Debt	145.75	161.28	195.86	121.96	105.15	28.09
Net Cash (Debt)	-117.2	-57.1	-60.08	-43.03	-35.46	70.08
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-3.19	-1.54	-1.62	-1.16	-0.96	2.01
Filing Date Shares Outstanding	37.31	37	37	37	37	37
Total Common Shares Outstanding	37.31	37	37	37	37	37
Working Capital	-49.61	45.94	63.68	60.78	105	143.48
Book Value Per Share	12.02	12.74	12.76	12.52	13.53	14.34
Tangible Book Value	448.5	471.46	472.26	463.33	500.6	529.7
Tangible Book Value Per Share	12.02	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