Les Enphants 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	704.39	823.7	805.45	410.72	314.87	751.34
Short-Term Investments	165.93	-	-	-	-	-
Trading Asset Securities	4.35	42.63	26.58	24.26	-	-
Cash & Short-Term Investments	874.66	866.33	832.02	434.98	314.87	751.34
Cash Growth	211.39%	4.12%	91.28%	38.15%	-58.09%	165.04%
Accounts Receivable	218.75	255.44	315.91	344.77	384.95	459.91
Other Receivables	2.45	75	50.05	45.55	62.69	198.03
Receivables	221.19	330.43	365.95	390.32	447.64	657.94
Inventory	552.47	520.03	711.22	950.72	1,207	1,476
Prepaid Expenses	-	-	-	-	-	104.53
Other Current Assets	113.36	123.59	140.78	124.77	149.78	42.94
Total Current Assets	1,762	1,840	2,050	1,901	2,119	3,033
Property, Plant & Equipment	333.95	609.44	562.21	682.14	885.39	1,415
Long-Term Investments	125.33	126.81	126.95	119.52	119.74	111.34
Other Intangible Assets	32.64	34.67	22.96	35.12	37.66	42.86
Long-Term Deferred Tax Assets	16.15	0	18.61	26.74	44.29	49.22
Other Long-Term Assets	1,185	77.85	1,123	1,130	1,175	756.83
Total Assets	3,455	2,689	3,903	3,894	4,381	5,408
Accounts Payable	159.64	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	595.4	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	102.24	106.02	147.73	160.6	196.81	210.87
Current Income Taxes Payable	0.62	11.32	-	0.36	-	1.03
Current Unearned Revenue	52.94	54.46	51.61	54.84	53.96	59.64
Other Current Liabilities	352	149	192.06	163.47	216.56	237.9
Total Current Liabilities	1,263	1,349	2,443	2,101	2,149	2,456
Long-Term Debt	11.27	13.49	321.34	154.67	1.7	-
Long-Term Leases	566.2	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	59.41	0.85	13.54	17.4	27.25	-
Other Long-Term Liabilities	22.06	12.02	39.82	38.41	41.58	46.57
Total Liabilities	1,922	1,820	3,388	2,987	3,018	3,471
Common Stock	1,051	1,051	1,051	1,402	1,847	1,847
Additional Paid-In Capital	202.52	202.52	134.06	134.06	132.56	905.94
Retained Earnings	-217.64	-333.41	-566.98	-510.46	-488.72	-664.06
Comprehensive Income & Other	406.85	-144.04	-168.33	-176.84	-173.76	-195.41
Total Common Equity	1,443	776.33	450.01	848.43	1,317	1,893
Minority Interest	90.23	92.6	64.81	58.83	46.37	43.61
Shareholders' Equity	1,533	868.93	514.82	907.26	1,363	1,937
Total Liabilities & Equity	3,455	2,689	3,903	3,894	4,381	5,408
Total Debt	1,275	1,271	2,688	2,137	2,095	2,180
Net Cash (Debt)	-400.45	-404.76	-1,856	-1,702	-1,780	-1,429
Net Cash Per Share	-3.81	-3.85	-17.65	-16.42	-17.85	-14.33
Filing Date Shares Outstanding	105.13	105.13	105.13	105.13	99.73	99.73
Total Common Shares Outstanding	105.13	105.13	105.13	105.13	99.73	99.73
Working Capital	498.86	490.95	-392.72	-200.52	-30.56	576.55
Book Value Per Share	13.73	7.38	4.28	8.07	13.20	18.98
Tangible Book Value	1,410	741.66	427.05	813.31	1,279	1,850
Tangible Book Value Per Share	13.42	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.