Bestec Power Electronics 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	501.03	843.92	1,034	781.64	486.34
Short-Term Investments	371.08	355.55	86.49	51.99	12
Trading Asset Securities	406.12	168.86	84.35	76.03	100.88
Cash & Short-Term Investments	1,278	1,368	1,205	909.66	599.22
Cash Growth	-6.59%	13.53%	32.50%	51.81%	-19.15%
Accounts Receivable	1.59	-	52.14	154.97	87.03
Other Receivables	3.68	31.72	66.24	30.77	40.71
Receivables	5.27	31.72	118.38	185.74	127.74
Inventory	217	216.95	234.59	250.42	275.61
Prepaid Expenses	-	2.82	2.64	2.6	1.44
Other Current Assets	24.74	0.76	0.47	116.64	0.77
Total Current Assets	1,525	1,621	1,561	1,465	1,005
Property, Plant & Equipment	476.3	457.84	473.39	470.68	400.5
Other Intangible Assets	0.12	0.16	0.21	0.17	0.88
Long-Term Deferred Tax Assets	-	4.8	3.62	1.76	1.88
Other Long-Term Assets	172.48	174.96	22.08	21	12.89
Total Assets	2,174	2,258	2,061	1,959	1,421
Accounts Payable	3.56	2	42.77	154.21	138.64
Accrued Expenses	-	73.98	83.02	31.64	21.02
Short-Term Debt	466.97	440.44	174	184	184
Current Portion of Long-Term Debt	264.89	86.75	249.38	263.72	34.83
Current Portion of Leases	-	-	2.37	-	-
Current Income Taxes Payable	6.02	11.62	25.13	16.1	16.05
Current Unearned Revenue	-	-	9.01	9.01	9.2
Other Current Liabilities	46.72	9.7	7.35	368.57	30.27
Total Current Liabilities	788.15	624.5	593.03	1,027	434
Long-Term Debt	242.3	502.38	342.49	223.38	319.03
Long-Term Leases	-	-	3.65	-	-
Long-Term Deferred Tax Liabilities	17.44	30.37	14.33	6.67	0.99
Other Long-Term Liabilities	4.98	4.91	3.14	2.96	2.15
Total Liabilities	1,053	1,162	956.64	1,260	756.16
Common Stock	600	600	701.21	706.84	704.91
Additional Paid-In Capital	4.91	4.91	4.91	4.91	4.68
Retained Earnings	519.62	477.69	416.58	-5.63	-26.39
Comprehensive Income & Other	-3.24	13.58	-18.66	-7.7	-18.42
Total Common Equity	1,121	1,096	1,104	698.41	664.78
Minority Interest	-	-	-0.03	-0.02	-0.01
Shareholders' Equity	1,121	1,096	1,104	698.4	664.77
Total Liabilities & Equity	2,174	2,258	2,061	1,959	1,421
Total Debt	974.16	1,030	771.88	671.1	537.86
Net Cash (Debt)	304.07	338.75	433.38	238.56	61.37
Net Cash Growth	-10.24%	-21.83%	81.67%	288.75%	-57.93%
Net Cash Per Share	5.05	5.57	7.05	3.98	1.03
Filing Date Shares Outstanding	60.65	60	60	60	59.84
Total Common Shares Outstanding	60.65	60	60	60	59.84
Working Capital	737.09	996.08	968.31	437.8	570.78
Book Value Per Share	18.49	18.27	18.40	11.64	11.11
Tangible Book Value	1,121	1,096	1,104	698.25	663.9
Tangible Book Value Per Share	18.49	18.27	18.40	11.64	11.10
Land	-	331.45	331.45	331.45	121.22
Buildings	-	194.26	194.26	212.67	410.5
Machinery	-	38.96	53.39	52.32	398.66
Construction In Progress	-	4.43	2.95	-	-
Leasehold Improvements	-	0.87	1.12	0.3	38.62

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