Eson Precision Ind. 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	4,526	4,540	3,017	3,099	2,118	1,853
Short-Term Investments	35.4	22.36	41.33	73.7	169.76	193.14
Cash & Short-Term Investments	4,561	4,563	3,059	3,172	2,287	2,047
Cash Growth	21.78%	49.17%	-3.58%	38.69%	11.77%	-38.15%
Accounts Receivable	2,113	1,853	2,477	1,629	3,023	2,440
Other Receivables	51.64	451.56	377.19	500.6	288.41	36.22
Receivables	2,164	2,305	2,855	2,129	3,311	2,476
Inventory	1,319	1,467	1,510	1,192	1,660	1,489
Other Current Assets	440.86	92.41	60.28	92.3	55.28	435.68
Total Current Assets	8,485	8,427	7,484	6,586	7,314	6,447
Property, Plant & Equipment	4,753	4,766	4,968	4,851	4,340	3,513
Long-Term Investments	82.42	4.94	5.04	4.79	4.88	4.8
Other Intangible Assets	26.87	27.77	20.36	4.58	7.65	13.29
Long-Term Deferred Tax Assets	1.9	1.78	0.36	-	-	-
Other Long-Term Assets	594.85	467.88	470.74	485.66	320.65	148.17
Total Assets	13,944	13,696	12,948	11,931	11,987	10,126
Accounts Payable	2,093	2,486	2,123	1,795	2,323	2,246
Accrued Expenses	-	948.57	992.91	745.92	685.82	551.38
Short-Term Debt	767.88	691.46	655.7	521.99	706.33	954.96
Current Portion of Long-Term Debt	-	333.16	170.44	297.8	174.11	-
Current Portion of Leases	46.83	50.79	49.31	18.36	9.55	17.13
Current Income Taxes Payable	263.09	247.34	192.95	256.11	306.94	212.57
Other Current Liabilities	1,648	265.55	334.43	183.54	137.16	65.34
Total Current Liabilities	4,819	5,023	4,519	3,818	4,343	4,047
Long-Term Debt	-	-	347.52	435.98	602.15	-
Long-Term Leases	12.33	18.67	64.85	37.76	16.11	3.19
Long-Term Deferred Tax Liabilities	356.2	348.3	331.71	226.01	110.74	100.1
Other Long-Term Liabilities	81.6	80.7	41.64	39.71	36.46	-
Total Liabilities	5,269	5,470	5,305	4,558	5,108	4,150
Common Stock	1,685	1,685	1,685	1,685	1,685	1,685
Additional Paid-In Capital	2,349	2,349	2,349	2,349	2,349	2,349
Retained Earnings	4,694	4,446	3,957	3,661	3,333	2,768
Comprehensive Income & Other	-53.07	-255.14	-348.55	-321.66	-488.22	-826.58
Total Common Equity	8,675	8,225	7,643	7,373	6,879	5,976
Shareholders' Equity	8,675	8,225	7,643	7,373	6,879	5,976
Total Liabilities & Equity	13,944	13,696	12,948	11,931	11,987	10,126
Total Debt	827.05	1,094	1,288	1,312	1,508	975.28
Net Cash (Debt)	3,734	3,468	1,771	1,860	779.15	1,071
Net Cash Growth	55.84%	95.87%	-4.82%	138.78%	-27.27%	-61.70%
Net Cash Per Share	19.75	20.52	10.47	10.99	4.60	6.34
Filing Date Shares Outstanding	247.77	168.53	168.53	168.53	168.53	168.53
Total Common Shares Outstanding	247.77	168.53	168.53	168.53	168.53	168.53
Working Capital	3,666	3,404	2,965	2,767	2,971	2,400
Book Value Per Share	35.01	48.81	45.35	43.75	40.82	35.46
Tangible Book Value	8,648	8,197	7,623	7,369	6,871	5,962
Tangible Book Value Per Share	34.90	48.64	45.23	43.72	40.77	35.38
Land	-	478.22	433.44	494.41	431.56	251.55
Buildings	-	2,356	2,161	1,539	1,456	1,420
Machinery	-	6,437	6,366	5,440	5,180	4,149
Construction In Progress	-	92.51	320.43	1,129	611.48	912.35

Source: S&P Global Market Intelligence. Standard template. Financial Sources.