Heran 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	Jun '26 Jun 30, 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	921.75	951.44	683.13	580.2	1,292	822.21
Short-Term Investments	-	-	-	44.05	-	-
Trading Asset Securities	400.28	330.97	264.79	32.02	-	-
Cash & Short-Term Investments	1,322	1,282	947.92	656.26	1,292	822.21
Cash Growth	-31.02%	35.29%	44.44%	-49.22%	57.17%	-49.13%
Accounts Receivable	1,473	1,033	1,044	1,046	1,055	1,177
Other Receivables	36.1	17.48	11.07	10.9	16.5	12.25
Receivables	1,509	1,050	1,055	1,057	1,072	1,189
Inventory	1,950	1,686	1,515	1,499	1,541	2,043
Prepaid Expenses	270.23	52.4	52.06	45.57	32.04	29.95
Other Current Assets	63.06	91.43	81.3	70.25	128.23	118.88
Total Current Assets	5,114	4,162	3,651	3,328	4,065	4,203
Property, Plant & Equipment	1,716	1,432	1,607	1,714	1,382	1,406
Long-Term Investments	2,241	1,493	1,118	1,083	191.54	171.47
Other Intangible Assets	22.5	32.64	27.36	9.93	15.48	8.6
Long-Term Deferred Tax Assets	186.27	119.14	112.6	76.63	77.39	79.06
Other Long-Term Assets	162.13	159.6	178.77	191.16	205.8	156.9
Total Assets	9,442	7,399	6,694	6,404	5,938	6,025
Accounts Payable	442.79	591.56	577.38	504.79	538.42	726.41
Accrued Expenses	-	295.75	274.12	255.37	261.4	298.49
Short-Term Debt	1,790	603.81	270	357.16	-	-
Current Portion of Long-Term Debt	-	24	24	-	-	-
Current Portion of Leases	123.08	3.74	126.71	121.72	7.17	29.34
Current Income Taxes Payable	139.05	59.26	68.45	52.8	76.33	87.05
Current Unearned Revenue	2.67	7.44	4.65	-	-	15.29
Other Current Liabilities	1,277	581.83	536.24	726.62	771.3	779.38
Total Current Liabilities	3,774	2,167	1,882	2,018	1,655	1,936
Long-Term Debt	322	334	358	-	-	-
Long-Term Leases	186.14	0.81	5.02	122.28	5.84	4.73
Long-Term Deferred Tax Liabilities	19.38	21.53	22.49	21.14	18.91	12.92
Other Long-Term Liabilities	104.92	72.12	61.15	49.46	52.16	27.39
Total Liabilities	4,407	2,596	2,328	2,211	1,732	1,981
Common Stock	876.01	876.01	730	730	730	730
Additional Paid-In Capital	752.31	752.31	752.31	825.31	825.31	825.31
Retained Earnings	3,274	3,178	2,884	2,635	2,651	2,489
Comprehensive Income & Other	133.08	-3.18	-0.1	2.13	-	-
Shareholders' Equity	5,035	4,803	4,366	4,192	4,206	4,044
Total Liabilities & Equity	9,442	7,399	6,694	6,404	5,938	6,025
Total Debt	2,421	966.36	783.73	601.16	13.01	34.07
Net Cash (Debt)	-1,099	316.05	164.19	55.1	1,279	788.14
Net Cash Growth	-	92.49%	197.97%	-95.69%	62.31%	-50.26%
Net Cash Per Share	-12.45	3.58	1.87	0.63	14.54	8.97
Filing Date Shares Outstanding	87.61	87.6	87.6	87.6	87.6	87.6
Total Common Shares Outstanding	87.61	87.6	87.6	87.6	87.6	87.6
Working Capital	1,340	1,995	1,769	1,310	2,411	2,267
Book Value Per Share	57.47	54.82	49.84	47.86	48.01	46.17
Tangible Book Value	5,013	4,770	4,339	4,182	4,191	4,036
Tangible Book Value Per Share	57.21	54.45	49.53	47.74	47.84	46.07
Land	-	829.5	829.5	829.89	829.89	817.41
Buildings	-	536.32	535.42	534.94	534.49	533.68
Machinery	-	338.71	312.75	256.42	140.05	135.25
Construction In Progress	-	32.54	28.38	12.02	0.43	-