Bestec Power Electronics 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	641.81	843.92	1,034	781.64	486.34	598.13
Short-Term Investments	287.77	355.55	86.49	51.99	12	15
Trading Asset Securities	324.45	168.86	84.35	76.03	100.88	128
Cash & Short-Term Investments	1,254	1,368	1,205	909.66	599.22	741.13
Cash Growth	0.89%	13.53%	32.50%	51.81%	-19.15%	-7.36%
Accounts Receivable	-	-	52.14	154.97	87.03	53.15
Other Receivables	23.85	31.72	66.24	30.77	40.71	29.54
Receivables	23.85	31.72	118.38	185.74	127.74	82.69
Inventory	216.95	216.95	234.59	250.42	275.61	253.81
Prepaid Expenses	2.57	2.82	2.64	2.6	1.44	1.2
Other Current Assets	0.78	0.76	0.47	116.64	0.77	0.9
Total Current Assets	1,498	1,621	1,561	1,465	1,005	1,080
Property, Plant & Equipment	455.09	457.84	473.39	470.68	400.5	434.04
Other Intangible Assets	0.13	0.16	0.21	0.17	0.88	1.78
Long-Term Deferred Tax Assets	-	4.8	3.62	1.76	1.88	2.76
Other Long-Term Assets	196.55	174.96	22.08	21	12.89	6.89
Total Assets	2,150	2,258	2,061	1,959	1,421	1,525
Accounts Payable	2.04	2	42.77	154.21	138.64	135.04
Accrued Expenses	43.07	73.98	83.02	31.64	21.02	27.49
Short-Term Debt	466.97	440.44	174	184	184	204
Current Portion of Long-Term Debt	256.22	86.75	249.38	263.72	34.83	37.42
Current Portion of Leases	-	-	2.37	-	-	-
Current Income Taxes Payable	9.15	11.62	25.13	16.1	16.05	34.87
Current Unearned Revenue	-	-	9.01	9.01	9.2	10.38
Other Current Liabilities	9.48	9.7	7.35	368.57	30.27	17.76
Total Current Liabilities	786.93	624.5	593.03	1,027	434	466.95
Long-Term Debt	266.39	502.38	342.49	223.38	319.03	353.86
Long-Term Leases	-	-	3.65	-	-	-
Long-Term Deferred Tax Liabilities	14.35	30.37	14.33	6.67	0.99	3.08
Other Long-Term Liabilities	5.02	4.91	3.14	2.96	2.15	2.32
Total Liabilities	1,073	1,162	956.64	1,260	756.16	826.2
Common Stock	600	600	701.21	706.84	704.91	985.7
Additional Paid-In Capital	4.91	4.91	4.91	4.91	4.68	4.18
Retained Earnings	491.29	477.69	416.58	-5.63	-26.39	-280.79
Comprehensive Income & Other	-18.94	13.58	-18.66	-7.7	-18.42	-10.04
Total Common Equity	1,077	1,096	1,104	698.41	664.78	699.05
Minority Interest	-	-	-0.03	-0.02	-0.01	-0.05
Shareholders' Equity	1,077	1,096	1,104	698.4	664.77	699
Total Liabilities & Equity	2,150	2,258	2,061	1,959	1,421	1,525
Total Debt	989.58	1,030	771.88	671.1	537.86	595.28
Net Cash (Debt)	264.44	338.75	433.38	238.56	61.37	145.85
Net Cash Growth	-4.41%	-21.83%	81.67%	288.75%	-57.93%	-13.15%
Net Cash Per Share	4.37	5.57	7.05	3.98	1.03	2.44
Filing Date Shares Outstanding	60	60	60	60	59.84	59.84
Total Common Shares Outstanding	60	60	60	60	59.84	59.84
Working Capital	711.24	996.08	968.31	437.8	570.78	612.77
Book Value Per Share	17.95	18.27	18.40	11.64	11.11	11.68
Tangible Book Value	1,077	1,096	1,104	698.25	663.9	697.27
Tangible Book Value Per Share	17.95	18.27	18.40	11.64	11.10	11.65
Land	331.45	331.45	331.45	331.45	121.22	121.22
Buildings	194.26	194.26	194.26	212.67	410.5	412.75
Machinery	39.28	38.96	53.39	52.32	398.66	401.07
Construction In Progress	4.73	4.43	2.95	-	-	0.04
Leasehold Improvements	0.87	0.87	1.12	0.3	38.62	38.62

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