AIPTEK International 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	35.81	41.72	52.38	78.61	4.09
Trading Asset Securities	14.08	9.72	25.79	-	-
Cash & Short-Term Investments	49.89	51.44	78.17	78.61	4.09
Cash Growth	-3.01%	-34.20%	-0.56%	1823.02%	-68.45%
Accounts Receivable	20.05	14.78	14.45	10.93	11.8
Other Receivables	-	5.57	0.17	0.09	-
Receivables	20.05	20.35	14.62	11.02	11.8
Inventory	5.46	14.93	6.04	6.43	6.63
Prepaid Expenses	6.13	0.53	3.7	0.74	0.85
Other Current Assets	0.02	30.05	0.03	-	-
Total Current Assets	81.55	117.29	102.56	96.8	23.37
Property, Plant & Equipment	13.21	1.17	0.17	0.47	0.93
Long-Term Investments	-	1	-	-	-
Other Intangible Assets	-	0.05	0.07	0.11	0.14
Long-Term Deferred Tax Assets	-	-	-	-	0.06
Other Long-Term Assets	3.1	11.04	2.44	0.04	0.04
Total Assets	97.86	130.55	105.23	97.41	24.54
Accounts Payable	-	-	1.09	2.34	4.01
Accrued Expenses	5.23	2.26	0.06	3.88	4
Short-Term Debt	-	30	-	0.64	0.64
Current Portion of Leases	2.15	0.22	0.02	0.25	0.26
Current Unearned Revenue	-	6.04	0.71	-	-
Other Current Liabilities	2.87	1.6	4.86	0.65	0.03
Total Current Liabilities	10.25	40.12	6.74	7.77	8.95
Long-Term Leases	1.06	0.96	0.13	-	0.25
Long-Term Deferred Tax Liabilities	-	-	-	-	0.06
Other Long-Term Liabilities	-	-	3.07	3.07	2.77
Total Liabilities	11.3	41.07	9.94	10.84	12.02
Common Stock	278	278	278	278	437.24
Retained Earnings	-185.62	-183.85	-178	-186.73	-420.02
Comprehensive Income & Other	-5.82	-4.68	-4.7	-4.7	-4.7
Shareholders' Equity	86.56	89.48	95.3	86.58	12.52
Total Liabilities & Equity	97.86	130.55	105.23	97.41	24.54
Total Debt	3.21	31.18	0.15	0.89	1.15
Net Cash (Debt)	46.68	20.26	78.02	77.72	2.94
Net Cash Growth	130.47%	-74.04%	0.38%	2545.44%	-74.57%
Net Cash Per Share	1.68	0.73	2.81	3.85	0.15
Filing Date Shares Outstanding	27.8	27.8	27.8	27.8	20
Total Common Shares Outstanding	27.8	27.8	27.8	27.8	20
Working Capital	71.3	77.18	95.82	89.03	14.43
Book Value Per Share	3.11	3.22	3.43	3.11	0.63
Tangible Book Value	86.56	89.42	95.23	86.46	12.38
Tangible Book Value Per Share	3.11	3.22	3.43	3.11	0.62
Machinery	13.29	1.19	1.19	1.19	1.19

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