Les Enphants 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	823.7	805.45	410.72	314.87	751.34
Short-Term Investments	37.25	-	-	-	-
Trading Asset Securities	42.63	26.58	24.26	-	-
Cash & Short-Term Investments	903.57	832.02	434.98	314.87	751.34
Cash Growth	8.60%	91.28%	38.15%	-58.09%	165.04%
Accounts Receivable	255.44	315.91	344.77	384.95	459.91
Other Receivables	75	50.05	45.55	62.69	198.03
Receivables	330.43	365.95	390.32	447.64	657.94
Inventory	520.03	711.22	950.72	1,207	1,476
Prepaid Expenses	-	-	-	-	104.53
Other Current Assets	86.34	140.78	124.77	149.78	42.94
Total Current Assets	1,840	2,050	1,901	2,119	3,033
Property, Plant & Equipment	499.88	562.21	682.14	885.39	1,415
Long-Term Investments	126.81	126.95	119.52	119.74	111.34
Other Intangible Assets	34.67	22.96	35.12	37.66	42.86
Long-Term Deferred Tax Assets	0	18.61	26.74	44.29	49.22
Other Long-Term Assets	187.42	1,123	1,130	1,175	756.83
Total Assets	2,689	3,903	3,894	4,381	5,408
Accounts Payable	151.64	247.5	348.45	345.15	669.52
Accrued Expenses	-	136.94	186.83	194.64	179.91
Short-Term Debt	570.61	1,651	1,181	1,133	1,096
Current Portion of Long-Term Debt	-	15.72	5.89	9.37	1.69
Current Portion of Leases	106.02	147.73	160.6	196.81	210.87
Current Income Taxes Payable	11.32	-	0.36	-	1.03
Current Unearned Revenue	54.46	51.61	54.84	53.96	59.64
Other Current Liabilities	455.38	192.06	163.47	216.56	237.9
Total Current Liabilities	1,349	2,443	2,101	2,149	2,456
Long-Term Debt	13.49	321.34	154.67	1.7	-
Long-Term Leases	434.01	551.64	635.32	753.82	871.68
Pension & Post-Retirement Benefits	-	19.38	39.87	43.85	96.81
Long-Term Deferred Tax Liabilities	0.85	13.54	17.4	27.25	-
Other Long-Term Liabilities	22.45	39.82	38.41	41.58	46.57
Total Liabilities	1,820	3,388	2,987	3,018	3,471
Common Stock	1,051	1,051	1,402	1,847	1,847
Additional Paid-In Capital	202.52	134.06	134.06	132.56	905.94
Retained Earnings	-333.41	-566.98	-510.46	-488.72	-664.06
Comprehensive Income & Other	-144.04	-168.33	-176.84	-173.76	-195.41
Total Common Equity	776.33	450.01	848.43	1,317	1,893
Minority Interest	92.6	64.81	58.83	46.37	43.61
Shareholders' Equity	868.93	514.82	907.26	1,363	1,937
Total Liabilities & Equity	2,689	3,903	3,894	4,381	5,408
Total Debt	1,124	2,688	2,137	2,095	2,180
Net Cash (Debt)	-220.55	-1,856	-1,702	-1,780	-1,429
Net Cash Per Share	-2.10	-17.65	-16.42	-17.85	-14.33
Filing Date Shares Outstanding	104.66	105.13	105.13	99.73	99.73
Total Common Shares Outstanding	104.66	105.13	105.13	99.73	99.73
Working Capital	490.95	-392.72	-200.52	-30.56	576.55
Book Value Per Share	7.42	4.28	8.07	13.20	18.98
Tangible Book Value	741.66	427.05	813.31	1,279	1,850
Tangible Book Value Per Share	7.09	4.06	7.74	12.83	18.55
Land	-	156.06	156.06	156.06	156.06
Buildings	-	308.78	304.11	306.62	311.73
Machinery	-	116.51	122.49	126.71	129.38
Construction In Progress	-	1.55	1.91	1.18	6.96
Leasehold Improvements	-	407.35	423.4	473.11	474.61

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