Episil-Precision 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	2,286	2,638	2,284	2,841	1,550
Short-Term Investments	-	10	-	-	400
Cash & Short-Term Investments	2,286	2,648	2,284	2,841	1,950
Cash Growth	-13.68%	15.94%	-19.61%	45.70%	42.44%
Accounts Receivable	907.23	859.25	983.6	1,234	1,320
Other Receivables	48.56	29.28	37.97	36.06	28.01
Receivables	955.79	888.52	1,022	1,270	1,348
Inventory	590.03	783.84	919.72	947.08	868.46
Prepaid Expenses	55.28	96.29	76.67	93.49	57.45
Other Current Assets	4.16	7.6	4.38	9.77	5.89
Total Current Assets	3,891	4,424	4,306	5,162	4,230
Property, Plant & Equipment	2,747	2,725	2,242	2,251	2,053
Long-Term Investments	0.02	0.02	0.02	0.02	0.02
Goodwill	48.37	48.37	48.37	48.37	48.37
Other Intangible Assets	5.8	9.83	7.28	4.15	4.88
Long-Term Deferred Tax Assets	43.56	32.22	38.07	32.1	34.01
Other Long-Term Assets	167.51	171.24	170.05	174.99	243.57
Total Assets	6,903	7,411	6,812	7,672	6,614
Accounts Payable	305.91	312.72	262.98	421.02	484.73
Accrued Expenses	289.11	359.62	275.56	427.47	332.36
Short-Term Debt	297.21	45.16	266.95	178.62	446.28
Current Portion of Long-Term Debt	-	497.92	-	-	46.88
Current Portion of Leases	13.27	12.45	6.91	9.53	9.89
Current Income Taxes Payable	4.33	27.22	58.28	120.66	96.19
Current Unearned Revenue	-	-	-	42.57	38.4
Other Current Liabilities	137.07	156.35	173.3	252.82	76.12
Total Current Liabilities	1,047	1,411	1,044	1,453	1,531
Long-Term Debt	480.68	468.87	491.14	484.17	-
Long-Term Leases	338.75	360.94	225.94	242.96	251.45
Long-Term Unearned Revenue	-	-	-	77.07	95.3
Pension & Post-Retirement Benefits	37.72	50.18	57.96	67.34	81.01
Long-Term Deferred Tax Liabilities	32.36	33.72	34.87	36.15	36.55
Other Long-Term Liabilities	26.99	28.63	60.86	8.1	8.29
Total Liabilities	1,963	2,354	1,915	2,368	2,003
Common Stock	2,885	2,885	2,885	2,885	2,844
Additional Paid-In Capital	1,651	1,651	1,615	1,615	1,314
Retained Earnings	406.23	523.59	398.97	804.67	453.28
Comprehensive Income & Other	-2.78	-2.32	-1.9	-1.16	-0.91
Shareholders' Equity	4,940	5,057	4,897	5,304	4,610
Total Liabilities & Equity	6,903	7,411	6,812	7,672	6,614
Total Debt	1,130	1,385	990.94	915.29	754.51
Net Cash (Debt)	1,156	1,263	1,293	1,926	1,196
Net Cash Growth	-8.46%	-2.35%	-32.86%	61.09%	140.38%
Net Cash Per Share	4.00	4.37	4.47	6.62	4.24
Filing Date Shares Outstanding	288.54	288.54	288.54	288.54	284.38
Total Common Shares Outstanding	288.54	288.54	288.54	288.54	284.38
Working Capital	2,844	3,013	3,262	3,709	2,699
Book Value Per Share	17.12	17.53	16.97	18.38	16.21
Tangible Book Value	4,885	4,999	4,842	5,251	4,557
Tangible Book Value Per Share	16.93	17.33	16.78	18.20	16.02
Buildings	3,326	3,070	2,428	2,301	2,085
Machinery	4,370	4,288	4,582	4,262	3,989
Construction In Progress	244.77	268.69	303.78	268.33	128.13

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.