Les Enphants 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	220.42	805.45	410.72	314.87	751.34	283.19
Trading Asset Securities	41.32	26.58	24.26	-	-	0.29
Cash & Short-Term Investments	261.74	832.02	434.98	314.87	751.34	283.48
Cash Growth	-31.25%	91.28%	38.15%	-58.09%	165.04%	-33.99%
Accounts Receivable	257.05	315.91	344.77	384.95	459.91	427.27
Other Receivables	30.63	50.05	45.55	62.69	198.03	72.66
Receivables	287.67	365.95	390.32	447.64	657.94	499.93
Inventory	664.91	711.22	950.72	1,207	1,476	1,390
Prepaid Expenses	-	-	-	-	104.53	-
Other Current Assets	948.2	140.78	124.77	149.78	42.94	137.59
Total Current Assets	2,163	2,050	1,901	2,119	3,033	2,311
Property, Plant & Equipment	690.6	562.21	682.14	885.39	1,415	1,511
Long-Term Investments	122.08	126.95	119.52	119.74	111.34	126.86
Other Intangible Assets	35.46	22.96	35.12	37.66	42.86	43.58
Long-Term Deferred Tax Assets	10.93	18.61	26.74	44.29	49.22	64.45
Other Long-Term Assets	81.56	1,123	1,130	1,175	756.83	802.7
Total Assets	3,103	3,903	3,894	4,381	5,408	4,860
Accounts Payable	252.07	247.5	348.45	345.15	669.52	464.57
Accrued Expenses	87.03	136.94	186.83	194.64	179.91	188.55
Short-Term Debt	1,465	1,651	1,181	1,133	1,096	836.67
Current Portion of Long-Term Debt	8.7	15.72	5.89	9.37	1.69	11.07
Current Portion of Leases	131.24	147.73	160.6	196.81	210.87	184.97
Current Income Taxes Payable	-	-	0.36	-	1.03	0.28
Current Unearned Revenue	53.37	51.61	54.84	53.96	59.64	75.47
Other Current Liabilities	186.65	192.06	163.47	216.56	237.9	178.29
Total Current Liabilities	2,184	2,443	2,101	2,149	2,456	1,940
Long-Term Debt	157.56	321.34	154.67	1.7	-	1.85
Long-Term Leases	469.94	551.64	635.32	753.82	871.68	562.32
Pension & Post-Retirement Benefits	19.47	19.38	39.87	43.85	96.81	128.16
Long-Term Deferred Tax Liabilities	10.21	13.54	17.4	27.25	-	0.01
Other Long-Term Liabilities	14.43	39.82	38.41	41.58	46.57	44.08
Total Liabilities	2,856	3,388	2,987	3,018	3,471	2,676
Common Stock	1,051	1,051	1,402	1,847	1,847	1,847
Additional Paid-In Capital	202.52	134.06	134.06	132.56	905.94	905.94
Retained Earnings	-934.26	-566.98	-510.46	-488.72	-664.06	-431.17
Comprehensive Income & Other	-163.91	-168.33	-176.84	-173.76	-195.41	-179.83
Total Common Equity	155.61	450.01	848.43	1,317	1,893	2,142
Minority Interest	91.91	64.81	58.83	46.37	43.61	42.34
Shareholders' Equity	247.52	514.82	907.26	1,363	1,937	2,184
Total Liabilities & Equity	3,103	3,903	3,894	4,381	5,408	4,860
Total Debt	2,232	2,688	2,137	2,095	2,180	1,597
Net Cash (Debt)	-1,971	-1,856	-1,702	-1,780	-1,429	-1,313
Net Cash Per Share	-18.75	-17.65	-16.42	-17.85	-14.33	-13.13
Filing Date Shares Outstanding	105.13	105.13	105.13	99.73	99.73	99.73
Total Common Shares Outstanding	105.13	105.13	105.13	99.73	99.73	99.73
Working Capital	-21.49	-392.72	-200.52	-30.56	576.55	371.42
Book Value Per Share	1.48	4.28	8.07	13.20	18.98	21.48
Tangible Book Value	120.15	427.05	813.31	1,279	1,850	2,098
Tangible Book Value Per Share	1.14	4.06	7.74	12.83	18.55	21.04
Land	156.06	156.06	156.06	156.06	156.06	156.06
Buildings	170.35	308.78	304.11	306.62	311.73	557.51
Machinery	76.81	116.51	122.49	126.71	129.38	135.14
Construction In Progress	0.5	1.55	1.91	1.18	6.96	4.87
Leasehold Improvements	331.14	407.35	423.4	473.11	474.61	442.14

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