Spirox Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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	832.85	829.15	1,271	1,461	1,103	952.94
Short-Term Investments	56.39	116.29	126.48	-	6.07	-
Trading Asset Securities	-	18.89	-	730.4	646.7	82.01
Cash & Short-Term Investments	889.24	964.33	1,397	2,191	1,756	1,035
Cash Growth	-13.00%	-31.00%	-36.22%	24.80%	69.63%	13.00%
Accounts Receivable	159.75	122.56	201.89	336.86	506.2	872.82
Other Receivables	7.44	10.17	15.31	54.2	667.43	16.51
Receivables	167.19	132.73	217.2	391.05	1,174	889.33
Inventory	40.57	49.56	69.96	73.76	171.55	172.47
Prepaid Expenses	45.84	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	1,143	1,241	1,781	2,835	3,332	4,473
Property, Plant & Equipment	601.12	576.75	600.52	615.52	622.75	1,425
Long-Term Investments	203.25	136.75	120.76	59.01	51.51	419.52
Goodwill	-	0.25	31.27	31.27	0.25	11.1
Other Intangible Assets	9.81	40.32	46.98	55.21	21.76	25.72
Long-Term Deferred Tax Assets	9.72	11.34	3.61	18.59	12	24.09
Other Long-Term Assets	9.13	8.06	8.09	9.71	8.25	28.23
Total Assets	1,976	2,014	2,592	3,624	4,048	6,407

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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
Accounts Payable	53.87	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	-	5.1	50.75	161.02	112.85	129.93
Current Portion of Leases	6.23	5.49	5.53	8.48	9.32	24.82
Current Income Taxes Payable	1.09	3.33	1.1	9.93	3.14	1.55
Current Unearned Revenue	31.73	42.89	41.51	83.17	94.67	83.26
Other Current Liabilities	64.44	78.02	93.86	102.47	96.34	1,890
Total Current Liabilities	157.36	212.16	317.5	800.48	826.88	3,162
Long-Term Debt	3.27	7.18	12.29	64.02	228.78	463.04
Long-Term Leases	3.43	3.84	5.86	4.4	6.49	27.5
Pension & Post-Retirement Benefits	-	1.08	1.65	3.36	4.3	12.2
Long-Term Deferred Tax Liabilities	90.53	114.68	125.32	152.43	142.66	99.5
Other Long-Term Liabilities	3.65	2.65	2.31	2.49	1.81	1.9
Total Liabilities	258.24	341.59	464.92	1,027	1,211	3,766

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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
Common Stock	1,150	1,150	1,150	1,150	1,187	1,187
Additional Paid-In Capital	275.82	290.22	390.64	437.11	618.21	466.83
Retained Earnings	471.11	487.2	784.82	1,102	1,335	1,099
Treasury Stock	-62.54	-138.54	-127.62	-38.17	-148.54	-196.92
Comprehensive Income & Other	-125.06	-139.28	-118.89	-133.05	-211.87	-238.57
Total Common Equity	1,709	1,649	2,079	2,518	2,780	2,318
Minority Interest	8.56	23.41	48.65	79.02	56.9	322.75
Shareholders' Equity	1,718	1,673	2,127	2,597	2,837	2,641
Total Liabilities & Equity	1,976	2,014	2,592	3,624	4,048	6,407

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 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
Total Debt	12.93	21.62	87.93	421.39	474.58	1,134
Net Cash (Debt)	876.31	942.71	1,310	1,770	1,281	-99.49
Net Cash Growth	-11.95%	-28.01%	-26.00%	38.15%	-	-
Net Cash Per Share	7.68	8.37	11.62	15.50	11.38	-1.03
Filing Date Shares Outstanding	112.18	112.8	112.73	114.07	113.47	111.66
Total Common Shares Outstanding	112.18	112.8	112.73	114.07	113.47	111.66
Working Capital	985.48	1,029	1,464	2,034	2,505	1,311
Book Value Per Share	15.23	14.62	18.44	22.07	24.50	20.76
Tangible Book Value	1,699	1,609	2,000	2,432	2,758	2,281
Tangible Book Value Per Share	15.15	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