Heran 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	951.44	683.13	580.2	1,292	822.21
Short-Term Investments	-	-	44.05	-	-
Trading Asset Securities	330.97	264.79	32.02	-	-
Cash & Short-Term Investments	1,282	947.92	656.26	1,292	822.21
Cash Growth	35.29%	44.44%	-49.22%	57.17%	-49.13%
Accounts Receivable	1,033	1,044	1,046	1,055	1,177
Other Receivables	17.48	11.07	10.9	16.5	12.25
Receivables	1,050	1,055	1,057	1,072	1,189
Inventory	1,626	1,515	1,499	1,541	2,043
Prepaid Expenses	119.55	52.06	45.57	32.04	29.95
Other Current Assets	83.78	81.3	70.25	128.23	118.88
Total Current Assets	4,162	3,651	3,328	4,065	4,203
Property, Plant & Equipment	1,432	1,607	1,714	1,382	1,406
Long-Term Investments	1,493	1,118	1,083	191.54	171.47
Other Intangible Assets	32.64	27.36	9.93	15.48	8.6
Long-Term Deferred Tax Assets	119.14	112.6	76.63	77.39	79.06
Other Long-Term Assets	159.6	178.77	191.16	205.8	156.9
Total Assets	7,399	6,694	6,404	5,938	6,025
Accounts Payable	591.56	577.38	504.79	538.42	726.41
Accrued Expenses	-	275.41	255.37	261.4	298.49
Short-Term Debt	603.81	270	357.16	-	-
Current Portion of Long-Term Debt	-	24	-	-	-
Current Portion of Leases	3.74	126.71	121.72	7.17	29.34
Current Income Taxes Payable	59.26	68.45	52.8	76.33	87.05
Current Unearned Revenue	7.44	4.65	-	-	15.29
Other Current Liabilities	901.58	534.94	726.62	771.3	779.38
Total Current Liabilities	2,167	1,882	2,018	1,655	1,936
Long-Term Debt	334	358	-	-	-
Long-Term Leases	0.81	5.02	122.28	5.84	4.73
Long-Term Deferred Tax Liabilities	21.53	22.49	21.14	18.91	12.92
Other Long-Term Liabilities	72.12	61.15	49.46	52.16	27.39
Total Liabilities	2,596	2,328	2,211	1,732	1,981
Common Stock	876.01	730	730	730	730
Additional Paid-In Capital	752.31	752.31	825.31	825.31	825.31
Retained Earnings	3,178	2,884	2,635	2,651	2,489
Comprehensive Income & Other	-3.28	-0.1	2.13	-	-
Shareholders' Equity	4,803	4,366	4,192	4,206	4,044
Total Liabilities & Equity	7,399	6,694	6,404	5,938	6,025
Total Debt	942.36	783.73	601.16	13.01	34.07
Net Cash (Debt)	340.05	164.19	55.1	1,279	788.14
Net Cash Growth	107.11%	197.97%	-95.69%	62.31%	-50.26%
Net Cash Per Share	3.85	1.87	0.63	14.54	8.97
Filing Date Shares Outstanding	87.55	87.6	87.6	87.6	87.6
Total Common Shares Outstanding	87.55	87.6	87.6	87.6	87.6
Working Capital	1,995	1,769	1,310	2,411	2,267
Book Value Per Share	54.86	49.84	47.86	48.01	46.17
Tangible Book Value	4,770	4,339	4,182	4,191	4,036
Tangible Book Value Per Share	54.48	49.53	47.74	47.84	46.07
Land	-	829.5	829.89	829.89	817.41
Buildings	-	535.42	534.94	534.49	533.68
Machinery	-	312.75	256.42	140.05	135.25
Construction In Progress	-	28.38	12.02	0.43	-

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