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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	4,373	4,345	4,530	3,196	2,123	1,717
Short-Term Investments	214.23	158.27	804.43	210.34	35.27	21.53
Cash & Short-Term Investments	4,588	4,503	5,334	3,406	2,158	1,739
Cash Growth	-14.34%	-15.59%	56.61%	57.80%	24.15%	-22.01%
Accounts Receivable	2,371	2,161	2,683	2,231	2,144	1,773
Other Receivables	187.54	189.27	165.59	114.47	107.23	199.62
Receivables	2,559	2,351	2,848	2,346	2,251	1,973
Inventory	3,200	2,995	3,182	2,954	3,697	2,948
Prepaid Expenses	99.24	107.12	130.33	106.55	74.63	101.15
Other Current Assets	29.42	38.13	56.98	67.88	85.81	78.57
Total Current Assets	10,475	9,994	11,552	8,880	8,267	6,840
Property, Plant & Equipment	2,026	2,059	2,225	2,088	2,057	1,904
Long-Term Investments	115.64	116.24	11.49	1.47	1.14	1.13
Goodwill	59.4	59.01	58.86	57.03	56.45	53.24
Other Intangible Assets	71.68	74.61	73.65	30.86	28.65	26.1
Long-Term Deferred Tax Assets	474.18	426.94	446.75	360.86	254.57	248.56
Other Long-Term Assets	1,570	1,489	1,399	1,376	1,374	1,319
Total Assets	14,792	14,219	15,767	12,794	12,038	10,391
Accounts Payable	1,099	1,071	1,384	1,064	1,238	1,547
Accrued Expenses	329.95	394.49	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	134.52	131.44	160.57	120.66	98.55	104.69
Current Income Taxes Payable	247.14	192.98	393.73	279.82	196.42	99.67
Other Current Liabilities	1,941	980.48	1,008	737.67	671.98	562.16
Total Current Liabilities	3,752	2,770	5,726	4,612	6,156	4,849
Long-Term Debt	1,434	1,427	-	548.79	83.13	1,349
Long-Term Leases	212.74	226.96	323.46	228.84	227.31	65.89
Long-Term Unearned Revenue	85.74	81.09	90.14	80.42	82.91	70.72
Pension & Post-Retirement Benefits	11.59	11.76	13.05	14.55	12.66	15.54
Long-Term Deferred Tax Liabilities	21.09	20.58	41.8	8.24	6.55	4
Other Long-Term Liabilities	7.02	7.46	8.37	7.6	9.04	24.98
Total Liabilities	5,525	4,545	6,203	5,500	6,577	6,379
Common Stock	947.66	941.66	941.66	904.33	809.51	809.51
Additional Paid-In Capital	3,216	3,110	2,964	2,443	1,710	1,482
Retained Earnings	4,924	5,477	5,527	3,969	2,961	1,898
Comprehensive Income & Other	85.68	66.25	63.53	-63.59	-54.92	-196.76
Total Common Equity	9,173	9,595	9,497	7,253	5,425	3,992
Minority Interest	94.12	79.44	67.05	41.23	35.24	19.94
Shareholders' Equity	9,267	9,674	9,564	7,294	5,461	4,012
Total Liabilities & Equity	14,792	14,219	15,767	12,794	12,038	10,391
Total Debt	1,782	1,786	2,884	2,898	3,875	3,710
Net Cash (Debt)	2,806	2,717	2,450	507.85	-1,717	-1,971
Net Cash Growth	4.96%	10.90%	382.50%	-	-	-
Net Cash Per Share	29.59	28.68	25.93	5.51	-17.58	-23.19
Filing Date Shares Outstanding	94.77	94.17	94.17	90.43	85	85
Total Common Shares Outstanding	94.77	94.17	94.17	90.43	85	85
Working Capital	6,723	7,224	5,825	4,268	2,111	1,991
Book Value Per Share	96.80	101.89	100.85	80.20	63.83	46.97
Tangible Book Value	9,042	9,461	9,364	7,165	5,340	3,913
Tangible Book Value Per Share	95.42	100.47	99.44	79.23	62.83	46.04
Land	961.68	963.79	951.3	947.1	941.12	938.12
Buildings	787.19	782.71	779.86	770.57	760.17	747.66
Machinery	797.08	822.86	808.27	727.47	741.37	731.42
Construction In Progress	14.8	14.48	13.44	13.59	-	-
Leasehold Improvements	121.33	123.11	127.13	95.77	84.53	81.22