Spirox 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	889.73	1,271	1,461	1,103	952.94	915.86
Short-Term Investments	112.65	-	-	6.07	-	-
Trading Asset Securities	19.75	-	730.4	646.7	82.01	-
Cash & Short-Term Investments	1,022	1,271	2,191	1,756	1,035	915.86
Cash Growth	-32.96%	-41.99%	24.80%	69.63%	13.00%	-38.43%
Accounts Receivable	120.45	201.89	336.86	506.2	872.82	1,903
Other Receivables	9.45	15.31	54.2	667.43	16.51	360.61
Receivables	129.9	217.2	391.05	1,174	889.33	2,263
Inventory	54.29	69.96	73.76	171.55	172.47	369.21
Prepaid Expenses	47.27	93.94	82.79	101.49	152.19	341.1
Other Current Assets	38.76	128.93	96.28	129.39	2,224	214.52
Total Current Assets	1,292	1,781	2,835	3,332	4,473	4,104
Property, Plant & Equipment	574.73	600.52	615.52	622.75	1,425	1,315
Long-Term Investments	137.5	120.76	59.01	51.51	419.52	636.47
Goodwill	31.27	31.27	31.27	0.25	11.1	46.68
Other Intangible Assets	42.26	46.98	55.21	21.76	25.72	23.26
Long-Term Deferred Tax Assets	9.96	3.61	18.59	12	24.09	24.01
Other Long-Term Assets	4.43	8.09	9.71	8.25	28.23	28.2
Total Assets	2,093	2,592	3,624	4,048	6,407	6,178
Accounts Payable	55.88	111.25	251.93	393.43	542.94	805.29
Short-Term Debt	-	13.5	183.47	117.15	489.14	1,925
Current Portion of Long-Term Debt	7.88	50.75	161.02	112.85	129.93	83.56
Current Portion of Leases	5.8	5.53	8.48	9.32	24.82	13.58
Current Income Taxes Payable	4.18	1.1	9.93	3.14	1.55	7.07
Current Unearned Revenue	39.75	41.51	83.17	94.67	83.26	28.84
Other Current Liabilities	61.87	93.86	102.47	96.34	1,890	376.84
Total Current Liabilities	175.36	317.5	800.48	826.88	3,162	3,240
Long-Term Debt	8.47	12.29	64.02	228.78	463.04	329.64
Long-Term Leases	4.71	5.86	4.4	6.49	27.5	121.92
Pension & Post-Retirement Benefits	1.29	1.65	3.36	4.3	12.2	22
Long-Term Deferred Tax Liabilities	115.56	125.32	152.43	142.66	99.5	97.96
Other Long-Term Liabilities	2.31	2.31	2.49	1.81	1.9	5.5
Total Liabilities	307.69	464.92	1,027	1,211	3,766	3,817
Common Stock	1,150	1,150	1,150	1,187	1,187	1,024
Additional Paid-In Capital	280.35	390.64	437.11	618.21	466.83	238.48
Retained Earnings	593.43	784.82	1,102	1,335	1,099	1,576
Treasury Stock	-124.66	-127.62	-38.17	-148.54	-196.92	-203.34
Comprehensive Income & Other	-141.72	-118.89	-133.05	-211.87	-238.57	-374.62
Total Common Equity	1,757	2,079	2,518	2,780	2,318	2,261
Minority Interest	27.67	48.65	79.02	56.9	322.75	99.56
Shareholders' Equity	1,785	2,127	2,597	2,837	2,641	2,361
Total Liabilities & Equity	2,093	2,592	3,624	4,048	6,407	6,178
Total Debt	26.86	87.93	421.39	474.58	1,134	2,473
Net Cash (Debt)	995.27	1,183	1,770	1,281	-99.49	-1,558
Net Cash Growth	-28.60%	-33.15%	38.15%	-	-	-
Net Cash Per Share	8.81	10.50	15.50	11.38	-1.03	-16.48
Filing Date Shares Outstanding	112.75	112.73	114.07	113.47	111.66	95.12
Total Common Shares Outstanding	112.75	112.73	114.07	113.47	111.66	95.12
Working Capital	1,117	1,464	2,034	2,505	1,311	863.97
Book Value Per Share	15.58	18.44	22.07	24.50	20.76	23.77
Tangible Book Value	1,684	2,000	2,432	2,758	2,281	2,191
Tangible Book Value Per Share	14.93	17.75	21.32	24.31	20.43	23.03
Land	388.18	388.18	388.18	388.18	388.18	388.18
Buildings	163.11	161.28	161.79	190.7	278.01	277.81
Machinery	117.37	146.32	143.76	259.03	982.33	777.67
Leasehold Improvements	8.39	23	29.83	43.4	155.97	118.63

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