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	75.64	93.27	86.49	51.99	12
Trading Asset Securities	406.12	168.86	84.35	76.03	100.88
Cash & Short-Term Investments	982.79	1,106	1,205	909.66	599.22
Cash Growth	-11.14%	-8.23%	32.50%	51.81%	-19.15%
Accounts Receivable	1.59	-	52.14	154.97	87.03
Other Receivables	24.98	31.72	66.24	30.77	40.71
Receivables	26.57	31.72	118.38	185.74	127.74
Inventory	217	216.95	234.59	250.42	275.61
Prepaid Expenses	2.67	2.82	2.64	2.6	1.44
Other Current Assets	296.21	263.04	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	41.45	67.67	83.02	31.64	21.02
Short-Term Debt	466.97	440.44	174	184	184
Current Portion of Long-Term Debt	256.63	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	13.52	16.02	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	965.9	1,030	771.88	671.1	537.86
Net Cash (Debt)	16.89	76.47	433.38	238.56	61.37
Net Cash Growth	-77.92%	-82.35%	81.67%	288.75%	-57.93%
Net Cash Per Share	0.28	1.26	7.05	3.98	1.03
Filing Date Shares Outstanding	60	60	60	60	59.84
Total Common Shares Outstanding	60	60	60	60	59.84
Working Capital	737.09	996.08	968.31	437.8	570.78
Book Value Per Share	18.69	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	18.69	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.