Spirox 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	837.95	829.15	1,271	1,461	1,103	952.94
Short-Term Investments	39.57	116.29	126.48	-	6.07	-
Trading Asset Securities	4.34	18.89	-	730.4	646.7	82.01
Cash & Short-Term Investments	881.86	964.33	1,397	2,191	1,756	1,035
Cash Growth	-35.27%	-31.00%	-36.22%	24.80%	69.63%	13.00%
Accounts Receivable	124.66	122.56	201.89	336.86	506.2	872.82
Other Receivables	8.67	10.17	15.31	54.2	667.43	16.51
Receivables	133.33	132.73	217.2	391.05	1,174	889.33
Inventory	58.31	49.56	69.96	73.76	171.55	172.47
Prepaid Expenses	50.07	80.96	93.94	82.79	101.49	152.19
Other Current Assets	-	13.29	2.45	96.28	129.39	2,224
Total Current Assets	1,124	1,241	1,781	2,835	3,332	4,473
Property, Plant & Equipment	597.06	576.75	600.52	615.52	622.75	1,425
Long-Term Investments	150.26	136.75	120.76	59.01	51.51	419.52
Goodwill	-	0.25	31.27	31.27	0.25	11.1
Other Intangible Assets	41.7	40.32	46.98	55.21	21.76	25.72
Long-Term Deferred Tax Assets	9.58	11.34	3.61	18.59	12	24.09
Other Long-Term Assets	10.4	8.06	8.09	9.71	8.25	28.23
Total Assets	1,933	2,014	2,592	3,624	4,048	6,407
Accounts Payable	45.13	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	5.14	5.1	50.75	161.02	112.85	129.93
Current Portion of Leases	5.05	5.49	5.53	8.48	9.32	24.82
Current Income Taxes Payable	3.33	3.33	1.1	9.93	3.14	1.55
Current Unearned Revenue	29.17	42.89	41.51	83.17	94.67	83.26
Other Current Liabilities	69.82	78.02	93.86	102.47	96.34	1,890
Total Current Liabilities	157.62	212.16	317.5	800.48	826.88	3,162
Long-Term Debt	5.89	7.18	12.29	64.02	228.78	463.04
Long-Term Leases	2.82	3.84	5.86	4.4	6.49	27.5
Pension & Post-Retirement Benefits	1.06	1.08	1.65	3.36	4.3	12.2
Long-Term Deferred Tax Liabilities	114.97	114.68	125.32	152.43	142.66	99.5
Other Long-Term Liabilities	2.65	2.65	2.31	2.49	1.81	1.9
Total Liabilities	285	341.59	464.92	1,027	1,211	3,766
Common Stock	1,150	1,150	1,150	1,150	1,187	1,187
Additional Paid-In Capital	290.28	290.22	390.64	437.11	618.21	466.83
Retained Earnings	469.81	487.2	784.82	1,102	1,335	1,099
Treasury Stock	-144.24	-138.54	-127.62	-38.17	-148.54	-196.92
Comprehensive Income & Other	-142.35	-139.28	-118.89	-133.05	-211.87	-238.57
Total Common Equity	1,623	1,649	2,079	2,518	2,780	2,318
Minority Interest	24.32	23.41	48.65	79.02	56.9	322.75
Shareholders' Equity	1,648	1,673	2,127	2,597	2,837	2,641
Total Liabilities & Equity	1,933	2,014	2,592	3,624	4,048	6,407
Total Debt	18.89	21.62	87.93	421.39	474.58	1,134
Net Cash (Debt)	862.98	942.71	1,310	1,770	1,281	-99.49
Net Cash Growth	-32.86%	-28.01%	-26.00%	38.15%	-	-
Net Cash Per Share	7.61	8.37	11.62	15.50	11.38	-1.03
Filing Date Shares Outstanding	115.92	112.8	112.73	114.07	113.47	111.66
Total Common Shares Outstanding	115.92	112.8	112.73	114.07	113.47	111.66
Working Capital	965.95	1,029	1,464	2,034	2,505	1,311
Book Value Per Share	14.00	14.62	18.44	22.07	24.50	20.76
Tangible Book Value	1,582	1,609	2,000	2,432	2,758	2,281
Tangible Book Value Per Share	13.64	14.26	17.75	21.32	24.31	20.43
Land	-	388.18	388.18	388.18	388.18	388.18
Buildings	-	151.12	161.28	161.79	190.7	278.01
Machinery	-	104.03	146.32	143.76	259.03	982.33
Leasehold Improvements	-	8.7	23	29.83	43.4	155.97

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