Cyber Power Systems 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	2,950	4,530	3,196	2,123	1,717	2,179
Short-Term Investments	731.2	804.43	210.34	35.27	21.53	49.98
Cash & Short-Term Investments	3,682	5,334	3,406	2,158	1,739	2,229
Cash Growth	-19.14%	56.61%	57.80%	24.15%	-22.01%	17.22%
Accounts Receivable	2,715	2,683	2,231	2,144	1,773	1,825
Other Receivables	152.6	165.59	114.47	107.23	199.62	142.44
Receivables	2,867	2,848	2,346	2,251	1,973	1,967
Inventory	2,802	3,182	2,954	3,697	2,948	2,144
Prepaid Expenses	112.27	130.33	106.55	74.63	101.15	48.96
Other Current Assets	62.91	54.69	67.88	85.81	78.57	125.44
Total Current Assets	9,527	11,550	8,880	8,267	6,840	6,515
Property, Plant & Equipment	2,042	2,225	2,088	2,057	1,904	2,005
Long-Term Investments	48.3	11.49	1.47	1.14	1.13	1.18
Goodwill	57.65	58.86	57.03	56.45	53.24	55.64
Other Intangible Assets	76.35	73.65	30.86	28.65	26.1	23.94
Long-Term Deferred Tax Assets	440.19	446.75	360.86	254.57	248.56	182.72
Other Long-Term Assets	1,474	1,401	1,376	1,374	1,319	1,811
Total Assets	13,665	15,767	12,794	12,038	10,391	10,595
Accounts Payable	1,028	1,384	1,064	1,238	1,547	1,213
Accrued Expenses	428.03	380.36	410.02	484.31	345.29	408.71
Short-Term Debt	-	2,400	2,000	2,500	2,190	1,954
Current Portion of Long-Term Debt	-	-	-	966.45	-	-
Current Portion of Leases	126.91	160.57	120.66	98.55	104.69	100.17
Current Income Taxes Payable	259.82	393.73	279.82	196.42	99.67	145.02
Other Current Liabilities	890.36	1,008	737.67	671.98	562.16	541.63
Total Current Liabilities	2,733	5,726	4,612	6,156	4,849	4,363
Long-Term Debt	1,420	-	548.79	83.13	1,349	1,397
Long-Term Leases	224.13	323.46	228.84	227.31	65.89	138.44
Long-Term Unearned Revenue	92.8	90.14	80.42	82.91	70.72	64.62
Pension & Post-Retirement Benefits	12.96	13.05	14.55	12.66	15.54	15.85
Long-Term Deferred Tax Liabilities	18.6	41.8	8.24	6.55	4	7.11
Other Long-Term Liabilities	6.49	8.37	7.6	9.04	24.98	41.85
Total Liabilities	4,508	6,203	5,500	6,577	6,379	6,028
Common Stock	941.66	941.66	904.33	809.51	809.51	809.51
Additional Paid-In Capital	3,092	2,964	2,443	1,710	1,482	1,482
Retained Earnings	5,207	5,527	3,969	2,961	1,898	2,407
Comprehensive Income & Other	-152.06	63.53	-63.59	-54.92	-196.76	-132.27
Total Common Equity	9,089	9,497	7,253	5,425	3,992	4,566
Minority Interest	68.54	67.05	41.23	35.24	19.94	0.53
Shareholders' Equity	9,158	9,564	7,294	5,461	4,012	4,567
Total Liabilities & Equity	13,665	15,767	12,794	12,038	10,391	10,595
Total Debt	1,771	2,884	2,898	3,875	3,710	3,590
Net Cash (Debt)	1,911	2,450	507.85	-1,717	-1,971	-1,361
Net Cash Growth	15.72%	382.50%	-	-	-	-
Net Cash Per Share	20.20	25.93	5.51	-17.58	-23.19	-14.20
Filing Date Shares Outstanding	94.17	94.17	90.43	85	85	85
Total Common Shares Outstanding	94.17	94.17	90.43	85	85	85
Working Capital	6,794	5,823	4,268	2,111	1,991	2,152
Book Value Per Share	96.52	100.85	80.20	63.83	46.97	53.72
Tangible Book Value	8,955	9,364	7,165	5,340	3,913	4,486
Tangible Book Value Per Share	95.10	99.44	79.23	62.83	46.04	52.78
Land	952.29	951.3	947.1	941.12	938.12	933.13
Buildings	772.66	779.86	770.57	760.17	747.66	734.12
Machinery	794.38	808.27	727.47	741.37	731.42	715.62
Construction In Progress	13.72	13.44	13.59	-	-	10.15
Leasehold Improvements	116.68	127.13	95.77	84.53	81.22	83.13

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.