Spirox 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	829.15	1,271	1,461	1,103	952.94
Short-Term Investments	129.58	-	-	6.07	-
Trading Asset Securities	18.89	-	730.4	646.7	82.01
Cash & Short-Term Investments	977.62	1,271	2,191	1,756	1,035
Cash Growth	-23.08%	-41.99%	24.80%	69.63%	13.00%
Accounts Receivable	122.56	201.89	336.86	506.2	872.82
Other Receivables	10.17	15.31	54.2	667.43	16.51
Receivables	132.73	217.2	391.05	1,174	889.33
Inventory	49.56	69.96	73.76	171.55	172.47
Prepaid Expenses	80.96	93.94	82.79	101.49	152.19
Other Current Assets	-	128.93	96.28	129.39	2,224
Total Current Assets	1,241	1,781	2,835	3,332	4,473
Property, Plant & Equipment	576.75	600.52	615.52	622.75	1,425
Long-Term Investments	136.75	120.76	59.01	51.51	419.52
Goodwill	-	31.27	31.27	0.25	11.1
Other Intangible Assets	40.56	46.98	55.21	21.76	25.72
Long-Term Deferred Tax Assets	11.34	3.61	18.59	12	24.09
Other Long-Term Assets	8.06	8.09	9.71	8.25	28.23
Total Assets	2,014	2,592	3,624	4,048	6,407
Accounts Payable	77.33	111.25	251.93	393.43	542.94
Short-Term Debt	-	13.5	183.47	117.15	489.14
Current Portion of Long-Term Debt	11.74	50.75	161.02	112.85	129.93
Current Portion of Leases	5.49	5.53	8.48	9.32	24.82
Current Income Taxes Payable	3.33	1.1	9.93	3.14	1.55
Current Unearned Revenue	42.89	41.51	83.17	94.67	83.26
Other Current Liabilities	71.39	93.86	102.47	96.34	1,890
Total Current Liabilities	212.16	317.5	800.48	826.88	3,162
Long-Term Debt	7.18	12.29	64.02	228.78	463.04
Long-Term Leases	3.84	5.86	4.4	6.49	27.5
Pension & Post-Retirement Benefits	-	1.65	3.36	4.3	12.2
Long-Term Deferred Tax Liabilities	114.68	125.32	152.43	142.66	99.5
Other Long-Term Liabilities	3.73	2.31	2.49	1.81	1.9
Total Liabilities	341.59	464.92	1,027	1,211	3,766
Common Stock	1,150	1,150	1,150	1,187	1,187
Additional Paid-In Capital	290.22	390.64	437.11	618.21	466.83
Retained Earnings	487.2	784.82	1,102	1,335	1,099
Treasury Stock	-138.54	-127.62	-38.17	-148.54	-196.92
Comprehensive Income & Other	-139.28	-118.89	-133.05	-211.87	-238.57
Total Common Equity	1,649	2,079	2,518	2,780	2,318
Minority Interest	23.41	48.65	79.02	56.9	322.75
Shareholders' Equity	1,673	2,127	2,597	2,837	2,641
Total Liabilities & Equity	2,014	2,592	3,624	4,048	6,407
Total Debt	28.25	87.93	421.39	474.58	1,134
Net Cash (Debt)	949.37	1,183	1,770	1,281	-99.49
Net Cash Growth	-19.75%	-33.15%	38.15%	-	-
Net Cash Per Share	8.40	10.50	15.50	11.38	-1.03
Filing Date Shares Outstanding	112.53	112.73	114.07	113.47	111.66
Total Common Shares Outstanding	112.53	112.73	114.07	113.47	111.66
Working Capital	1,029	1,464	2,034	2,505	1,311
Book Value Per Share	14.66	18.44	22.07	24.50	20.76
Tangible Book Value	1,609	2,000	2,432	2,758	2,281
Tangible Book Value Per Share	14.30	17.75	21.32	24.31	20.43
Land	-	388.18	388.18	388.18	388.18
Buildings	-	161.28	161.79	190.7	278.01
Machinery	-	146.32	143.76	259.03	982.33
Leasehold Improvements	-	23	29.83	43.4	155.97

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