FocalTech Systems 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	4,186	8,248	4,445	5,674	6,457
Short-Term Investments	134.76	966.29	2,936	517.46	3,935
Trading Asset Securities	437.81	280.7	250.21	-	119.22
Cash & Short-Term Investments	4,758	9,495	7,631	6,192	10,512
Cash Growth	-49.89%	24.42%	23.25%	-41.09%	94.75%
Accounts Receivable	994.81	1,340	1,649	1,148	3,255
Other Receivables	-	32.38	12.29	5.59	1.51
Receivables	994.81	1,372	1,661	1,154	3,257
Inventory	2,018	2,574	2,675	5,754	3,822
Other Current Assets	501.66	238.63	215.39	253.2	534.95
Total Current Assets	8,273	13,679	12,183	13,353	18,125
Property, Plant & Equipment	2,623	2,530	2,440	2,514	2,469
Long-Term Investments	2,304	425.59	416.09	646.28	591.18
Goodwill	-	1,237	1,237	1,237	1,237
Other Intangible Assets	141.58	153.26	114.52	60.55	47.23
Long-Term Deferred Tax Assets	194.21	165.74	179.73	306.13	9.91
Other Long-Term Assets	14.57	471.89	1,885	2,680	2,852
Total Assets	13,550	18,663	18,455	20,797	25,332
Accounts Payable	1,305	2,357	1,478	929.49	2,620
Accrued Expenses	-	1,924	1,403	1,602	1,551
Short-Term Debt	215.08	935.8	860.24	3,071	301.71
Current Portion of Long-Term Debt	-	22.58	198.49	25	-
Current Income Taxes Payable	172.85	253.7	387.79	629.3	1,786
Current Unearned Revenue	-	145.39	24.73	56.46	49.1
Other Current Liabilities	2,180	159.68	106.74	75.91	107.52
Total Current Liabilities	3,873	5,799	4,459	6,389	6,415
Long-Term Debt	-	-	760.45	961.84	786.84
Pension & Post-Retirement Benefits	-	10.82	13.96	13.56	22.14
Long-Term Deferred Tax Liabilities	217.11	217.11	219.17	216.76	51.58
Other Long-Term Liabilities	831.15	2,515	3,688	4,369	4,408
Total Liabilities	4,921	8,541	9,141	11,951	11,684
Common Stock	2,212	2,192	2,179	2,161	2,162
Additional Paid-In Capital	6,247	6,150	6,032	6,042	6,063
Retained Earnings	462.54	1,830	1,470	1,121	6,426
Treasury Stock	-269.87	-163.06	-163.06	-196.06	-
Comprehensive Income & Other	-22.75	112.2	-210.06	-296.5	-1,025
Total Common Equity	8,629	10,121	9,308	8,831	13,626
Minority Interest	0.06	0.45	6.03	14.83	22.3
Shareholders' Equity	8,629	10,122	9,314	8,846	13,648
Total Liabilities & Equity	13,550	18,663	18,455	20,797	25,332
Total Debt	215.08	958.38	1,819	4,058	1,089
Net Cash (Debt)	4,543	8,536	5,812	2,134	9,423
Net Cash Growth	-46.78%	46.87%	172.32%	-77.35%	93.34%
Net Cash Per Share	21.28	39.32	27.09	10.48	44.11
Filing Date Shares Outstanding	214.42	217.93	216.61	214.57	216.24
Total Common Shares Outstanding	214.42	217.93	216.61	214.57	216.24
Working Capital	4,399	7,881	7,724	6,964	11,710
Book Value Per Share	40.24	46.44	42.97	41.16	63.01
Tangible Book Value	8,487	8,731	7,956	7,534	12,341
Tangible Book Value Per Share	39.58	40.06	36.73	35.11	57.07
Land	-	557.11	557.11	557.11	-
Buildings	-	1,902	1,834	1,857	1,336
Machinery	-	826.15	682.35	581.15	491.58
Construction In Progress	-	-	-	56.64	1,080
Leasehold Improvements	-	22.35	21.63	21.87	38.53

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