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
Trading Asset Securities	42.63	26.58	24.26	-	-
Cash & Short-Term Investments	866.33	832.02	434.98	314.87	751.34
Cash Growth	4.12%	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	123.59	140.78	124.77	149.78	42.94
Total Current Assets	1,840	2,050	1,901	2,119	3,033
Property, Plant & Equipment	609.44	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	77.85	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	159.42	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	146.96	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	149	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	10.43	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	12.02	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	1,271	2,688	2,137	2,095	2,180
Net Cash (Debt)	-404.76	-1,856	-1,702	-1,780	-1,429
Net Cash Per Share	-3.85	-17.65	-16.42	-17.85	-14.33
Filing Date Shares Outstanding	105.13	105.13	105.13	99.73	99.73
Total Common Shares Outstanding	105.13	105.13	105.13	99.73	99.73
Working Capital	490.95	-392.72	-200.52	-30.56	576.55
Book Value Per Share	7.38	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	7.05	4.06	7.74	12.83	18.55
Land	156.06	156.06	156.06	156.06	156.06
Buildings	170.35	308.78	304.11	306.62	311.73
Machinery	75.65	116.51	122.49	126.71	129.38
Construction In Progress	1.9	1.55	1.91	1.18	6.96
Leasehold Improvements	198.43	407.35	423.4	473.11	474.61

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