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 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	472.78	501.03	843.92	1,034	781.64	486.34
Short-Term Investments	368.25	75.64	93.27	86.49	51.99	12
Trading Asset Securities	405.66	406.12	168.86	84.35	76.03	100.88
Cash & Short-Term Investments	1,247	982.79	1,106	1,205	909.66	599.22
Cash Growth	-8.46%	-11.14%	-8.23%	32.50%	51.81%	-19.15%
Accounts Receivable	-	1.59	-	52.14	154.97	87.03
Other Receivables	3.7	24.98	31.72	66.24	30.77	40.71
Receivables	3.7	26.57	31.72	118.38	185.74	127.74
Inventory	217	217	216.95	234.59	250.42	275.61
Prepaid Expenses	-	2.67	2.82	2.64	2.6	1.44
Other Current Assets	25.14	296.21	263.04	0.47	116.64	0.77
Total Current Assets	1,493	1,525	1,621	1,561	1,465	1,005
Property, Plant & Equipment	485.9	476.3	457.84	473.39	470.68	400.5
Other Intangible Assets	0.11	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	173.64	172.48	174.96	22.08	21	12.89
Total Assets	2,152	2,174	2,258	2,061	1,959	1,421
Accounts Payable	2	3.56	2	42.77	154.21	138.64
Accrued Expenses	-	41.45	67.67	83.02	31.64	21.02
Short-Term Debt	468.97	466.97	440.44	174	184	184
Current Portion of Long-Term Debt	266.7	256.63	86.75	249.38	263.72	34.83
Current Portion of Leases	-	-	-	2.37	-	-
Current Income Taxes Payable	10.22	6.02	11.62	25.13	16.1	16.05
Current Unearned Revenue	-	-	-	9.01	9.01	9.2
Other Current Liabilities	34.87	13.52	16.02	7.35	368.57	30.27
Total Current Liabilities	782.76	788.15	624.5	593.03	1,027	434
Long-Term Debt	219.64	242.3	502.38	342.49	223.38	319.03
Long-Term Leases	-	-	-	3.65	-	-
Long-Term Deferred Tax Liabilities	13.94	17.44	30.37	14.33	6.67	0.99
Other Long-Term Liabilities	4.98	4.98	4.91	3.14	2.96	2.15
Total Liabilities	1,021	1,053	1,162	956.64	1,260	756.16
Common Stock	600	600	600	701.21	706.84	704.91
Additional Paid-In Capital	4.91	4.91	4.91	4.91	4.91	4.68
Retained Earnings	520.47	519.62	477.69	416.58	-5.63	-26.39
Comprehensive Income & Other	5.46	-3.24	13.58	-18.66	-7.7	-18.42
Total Common Equity	1,131	1,121	1,096	1,104	698.41	664.78
Minority Interest	-	-	-	-0.03	-0.02	-0.01
Shareholders' Equity	1,131	1,121	1,096	1,104	698.4	664.77
Total Liabilities & Equity	2,152	2,174	2,258	2,061	1,959	1,421
Total Debt	955.31	965.9	1,030	771.88	671.1	537.86
Net Cash (Debt)	291.38	16.89	76.47	433.38	238.56	61.37
Net Cash Growth	-17.73%	-77.92%	-82.35%	81.67%	288.75%	-57.93%
Net Cash Per Share	4.86	0.28	1.26	7.05	3.98	1.03
Filing Date Shares Outstanding	60	60	60	60	60	59.84
Total Common Shares Outstanding	60	60	60	60	60	59.84
Working Capital	709.76	737.09	996.08	968.31	437.8	570.78
Book Value Per Share	18.85	18.69	18.27	18.40	11.64	11.11
Tangible Book Value	1,131	1,121	1,096	1,104	698.25	663.9
Tangible Book Value Per Share	18.85	18.69	18.27	18.40	11.64	11.10
Land	-	331.45	331.45	331.45	331.45	121.22
Buildings	-	194.26	194.26	194.26	212.67	410.5
Machinery	-	40.82	38.96	53.39	52.32	398.66
Construction In Progress	-	24.82	4.43	2.95	-	-
Leasehold Improvements	-	1.56	0.87	1.12	0.3	38.62

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