Paragon Technologies 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	443.33	1,069	800.57	885.86	722.66
Short-Term Investments	2.25	2.46	2.38	-	-
Trading Asset Securities	23.68	-	-	212.66	197.65
Cash & Short-Term Investments	469.26	1,072	802.95	1,099	920.31
Cash Growth	-56.21%	33.45%	-26.91%	19.36%	35.22%
Accounts Receivable	235.47	246.23	279.23	268.22	458.94
Other Receivables	10.58	14.81	2.31	2.59	1.59
Receivables	246.05	261.03	281.54	270.81	460.52
Inventory	11.5	20.16	22.3	4.52	3.73
Other Current Assets	395.53	256.06	77.44	16.32	21.2
Total Current Assets	1,122	1,609	1,184	1,390	1,406
Property, Plant & Equipment	997.71	413.46	314.28	287.39	295.7
Long-Term Investments	-	-	-	-	0.24
Goodwill	9.05	9.05	9.05	9.05	-
Other Intangible Assets	1.08	0.77	0.05	0.23	0.64
Long-Term Deferred Tax Assets	38.51	32.44	43.5	56.5	68.34
Other Long-Term Assets	77.38	118.59	10.2	35.9	107.15
Total Assets	2,246	2,183	1,561	1,779	1,878
Accounts Payable	4.64	4.27	8.58	4.51	7.65
Accrued Expenses	51.57	55.81	55.58	79.53	115.66
Short-Term Debt	155	110	190	70	80
Current Portion of Long-Term Debt	94.24	61.33	4.07	3.98	94.09
Current Portion of Leases	17.09	21.32	14.57	15.72	14.28
Current Income Taxes Payable	3.33	1.92	7.29	13.63	11.18
Current Unearned Revenue	0.47	0.01	-	-	-
Other Current Liabilities	52.24	59.89	19.52	41.84	49.17
Total Current Liabilities	378.58	314.55	299.6	229.21	372.04
Long-Term Debt	364.95	299.79	4.52	8.58	77.69
Long-Term Leases	93.01	109.23	26.49	46.88	4.03
Long-Term Unearned Revenue	3.86	3.98	3.97	4.18	4.24
Pension & Post-Retirement Benefits	0.68	0.67	0.73	0.76	1.78
Long-Term Deferred Tax Liabilities	3.77	0.28	0.2	0.19	-
Other Long-Term Liabilities	1.08	-	-	0.17	1.22
Total Liabilities	845.94	728.5	335.51	289.96	461
Common Stock	1,027	969.62	840.42	807.42	807.52
Additional Paid-In Capital	678.09	843.45	697.86	673.82	759.33
Retained Earnings	-148.05	-201.88	-132.3	69.14	41.3
Treasury Stock	-	-	-	-	-34.65
Comprehensive Income & Other	-156.54	-156.6	-180.21	-138.98	-156.67
Total Common Equity	1,400	1,455	1,226	1,411	1,417
Minority Interest	-	-	-	77.88	-
Shareholders' Equity	1,400	1,455	1,226	1,489	1,417
Total Liabilities & Equity	2,246	2,183	1,561	1,779	1,878
Total Debt	724.3	601.67	239.64	145.15	270.09
Net Cash (Debt)	-255.04	469.86	563.3	953.37	650.22
Net Cash Growth	-	-16.59%	-40.91%	46.62%	1218.32%
Net Cash Per Share	-2.66	5.29	6.89	11.93	8.20
Filing Date Shares Outstanding	102.66	96.96	84.04	80.74	79.14
Total Common Shares Outstanding	102.66	96.96	84.04	80.74	79.14
Working Capital	743.76	1,294	884.62	1,161	1,034
Book Value Per Share	13.64	15.00	14.59	17.48	17.90
Tangible Book Value	1,390	1,445	1,217	1,402	1,416
Tangible Book Value Per Share	13.54	14.90	14.48	17.37	17.89
Buildings	179.39	180.74	209.2	213.11	337.3
Machinery	667.12	642.87	1,097	1,228	1,594
Construction In Progress	679.46	52.04	14.18	50.12	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.