Cyber Power 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	4,345	4,530	3,196	2,123	1,717
Short-Term Investments	158.27	804.43	210.34	35.27	21.53
Trading Asset Securities	0.45	-	-	-	-
Cash & Short-Term Investments	4,503	5,334	3,406	2,158	1,739
Cash Growth	-15.58%	56.61%	57.80%	24.15%	-22.01%
Accounts Receivable	2,161	2,683	2,231	2,144	1,773
Other Receivables	189.27	165.59	114.47	107.23	199.62
Receivables	2,351	2,848	2,346	2,251	1,973
Inventory	2,995	3,182	2,954	3,697	2,948
Prepaid Expenses	-	130.33	106.55	74.63	101.15
Other Current Assets	144.8	54.69	67.88	85.81	78.57
Total Current Assets	9,994	11,550	8,880	8,267	6,840
Property, Plant & Equipment	2,059	2,225	2,088	2,057	1,904
Long-Term Investments	116.24	11.49	1.47	1.14	1.13
Goodwill	-	58.86	57.03	56.45	53.24
Other Intangible Assets	133.62	73.65	30.86	28.65	26.1
Long-Term Deferred Tax Assets	426.94	446.75	360.86	254.57	248.56
Other Long-Term Assets	1,489	1,401	1,376	1,374	1,319
Total Assets	14,219	15,767	12,794	12,038	10,391
Accounts Payable	1,071	1,384	1,064	1,238	1,547
Accrued Expenses	-	380.36	410.02	484.31	345.29
Short-Term Debt	-	2,400	2,000	2,500	2,190
Current Portion of Long-Term Debt	-	-	-	966.45	-
Current Portion of Leases	131.44	160.57	120.66	98.55	104.69
Current Income Taxes Payable	192.98	393.73	279.82	196.42	99.67
Other Current Liabilities	1,375	1,008	737.67	671.98	562.16
Total Current Liabilities	2,770	5,726	4,612	6,156	4,849
Long-Term Debt	1,427	-	548.79	83.13	1,349
Long-Term Leases	226.96	323.46	228.84	227.31	65.89
Long-Term Unearned Revenue	-	90.14	80.42	82.91	70.72
Pension & Post-Retirement Benefits	-	13.05	14.55	12.66	15.54
Long-Term Deferred Tax Liabilities	20.58	41.8	8.24	6.55	4
Other Long-Term Liabilities	100.31	8.37	7.6	9.04	24.98
Total Liabilities	4,545	6,203	5,500	6,577	6,379
Common Stock	941.66	941.66	904.33	809.51	809.51
Additional Paid-In Capital	3,110	2,964	2,443	1,710	1,482
Retained Earnings	5,477	5,527	3,969	2,961	1,898
Comprehensive Income & Other	66.25	63.53	-63.59	-54.92	-196.76
Total Common Equity	9,595	9,497	7,253	5,425	3,992
Minority Interest	79.44	67.05	41.23	35.24	19.94
Shareholders' Equity	9,674	9,564	7,294	5,461	4,012
Total Liabilities & Equity	14,219	15,767	12,794	12,038	10,391
Total Debt	1,786	2,884	2,898	3,875	3,710
Net Cash (Debt)	2,718	2,450	507.85	-1,717	-1,971
Net Cash Growth	10.92%	382.50%	-	-	-
Net Cash Per Share	28.68	25.93	5.51	-17.58	-23.19
Filing Date Shares Outstanding	94.21	94.17	90.43	85	85
Total Common Shares Outstanding	94.21	94.17	90.43	85	85
Working Capital	7,224	5,823	4,268	2,111	1,991
Book Value Per Share	101.85	100.85	80.20	63.83	46.97
Tangible Book Value	9,461	9,364	7,165	5,340	3,913
Tangible Book Value Per Share	100.43	99.44	79.23	62.83	46.04
Land	-	951.3	947.1	941.12	938.12
Buildings	-	779.86	770.57	760.17	747.66
Machinery	-	808.27	727.47	741.37	731.42
Construction In Progress	-	13.44	13.59	-	-
Leasehold Improvements	-	127.13	95.77	84.53	81.22

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