Episil-Precision 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	2,593	2,286	2,638	2,284	2,841	1,550
Short-Term Investments	-	-	10	-	-	400
Cash & Short-Term Investments	2,593	2,286	2,648	2,284	2,841	1,950
Cash Growth	3.18%	-13.68%	15.94%	-19.61%	45.70%	42.44%
Accounts Receivable	906.68	907.23	859.25	983.6	1,234	1,320
Other Receivables	34.28	48.56	29.28	37.97	36.06	28.01
Receivables	940.96	955.79	888.52	1,022	1,270	1,348
Inventory	549.09	590.03	783.84	919.72	947.08	868.46
Prepaid Expenses	61.6	55.28	96.29	76.67	93.49	57.45
Other Current Assets	4.41	4.16	7.6	4.38	9.77	5.89
Total Current Assets	4,149	3,891	4,424	4,306	5,162	4,230
Property, Plant & Equipment	2,773	2,747	2,725	2,242	2,251	2,053
Long-Term Investments	19.82	0.02	0.02	0.02	0.02	0.02
Goodwill	-	48.37	48.37	48.37	48.37	48.37
Other Intangible Assets	53.02	5.8	9.83	7.28	4.15	4.88
Long-Term Deferred Tax Assets	43.56	43.56	32.22	38.07	32.1	34.01
Other Long-Term Assets	75.36	167.51	171.24	170.05	174.99	243.57
Total Assets	7,114	6,903	7,411	6,812	7,672	6,614
Accounts Payable	299.28	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	337.44	297.21	45.16	266.95	178.62	446.28
Current Portion of Long-Term Debt	-	-	497.92	-	-	46.88
Current Portion of Leases	13.35	13.27	12.45	6.91	9.53	9.89
Current Income Taxes Payable	28.45	4.33	27.22	58.28	120.66	96.19
Current Unearned Revenue	-	-	-	-	42.57	38.4
Other Current Liabilities	581.26	137.07	156.35	173.3	252.82	76.12
Total Current Liabilities	1,260	1,047	1,411	1,044	1,453	1,531
Long-Term Debt	483.68	480.68	468.87	491.14	484.17	-
Long-Term Leases	335.38	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	32.36	33.72	34.87	36.15	36.55
Other Long-Term Liabilities	106.77	26.99	28.63	60.86	8.1	8.29
Total Liabilities	2,218	1,963	2,354	1,915	2,368	2,003
Common Stock	2,885	2,885	2,885	2,885	2,885	2,844
Additional Paid-In Capital	1,651	1,651	1,651	1,615	1,615	1,314
Retained Earnings	362.61	406.23	523.59	398.97	804.67	453.28
Comprehensive Income & Other	-2.78	-2.78	-2.32	-1.9	-1.16	-0.91
Shareholders' Equity	4,896	4,940	5,057	4,897	5,304	4,610
Total Liabilities & Equity	7,114	6,903	7,411	6,812	7,672	6,614
Total Debt	1,170	1,130	1,385	990.94	915.29	754.51
Net Cash (Debt)	1,423	1,156	1,263	1,293	1,926	1,196
Net Cash Growth	20.36%	-8.46%	-2.35%	-32.86%	61.09%	140.38%
Net Cash Per Share	4.93	4.00	4.37	4.47	6.62	4.24
Filing Date Shares Outstanding	288.54	288.54	288.54	288.54	288.54	284.38
Total Common Shares Outstanding	288.54	288.54	288.54	288.54	288.54	284.38
Working Capital	2,889	2,844	3,013	3,262	3,709	2,699
Book Value Per Share	16.97	17.12	17.53	16.97	18.38	16.21
Tangible Book Value	4,843	4,885	4,999	4,842	5,251	4,557
Tangible Book Value Per Share	16.78	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

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