AIPTEK International Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	29.8	41.72	52.38	78.61	4.09	12.96
Trading Asset Securities	18.38	9.72	25.79	-	-	-
Cash & Short-Term Investments	48.18	51.44	78.17	78.61	4.09	12.96
Cash Growth	-19.98%	-34.20%	-0.56%	1823.02%	-68.45%	145.56%
Accounts Receivable	25.76	14.78	14.45	10.93	11.8	2.28
Other Receivables	-	5.57	0.17	0.09	-	0.1
Receivables	25.76	20.35	14.62	11.02	11.8	2.38
Inventory	8.9	3	6.04	6.43	6.63	5.94
Prepaid Expenses	1.21	12.46	3.7	0.74	0.85	1.01
Other Current Assets	0.02	30.05	0.03	-	-	0.14
Total Current Assets	84.06	117.29	102.56	96.8	23.37	22.43
Property, Plant & Equipment	12.91	1.17	0.17	0.47	0.93	1.39
Long-Term Investments	0.5	1	-	-	-	-
Other Intangible Assets	-	0.05	0.07	0.11	0.14	0.08
Long-Term Deferred Tax Assets	-	-	-	-	0.06	0.04
Other Long-Term Assets	0.49	11.04	2.44	0.04	0.04	0.04
Total Assets	97.97	130.55	105.23	97.41	24.54	23.98
Accounts Payable	5.76	-	1.09	2.34	4.01	-
Accrued Expenses	0.06	0.06	0.06	3.88	4	3.39
Short-Term Debt	-	30	-	0.64	0.64	0.64
Current Portion of Leases	2.12	0.22	0.02	0.25	0.26	0.25
Current Unearned Revenue	0.02	6.04	0.71	-	-	-
Other Current Liabilities	4.95	3.8	4.86	0.65	0.03	0.01
Total Current Liabilities	12.91	40.12	6.74	7.77	8.95	4.3
Long-Term Leases	1.6	0.96	0.13	-	0.25	0.51
Long-Term Deferred Tax Liabilities	-	-	-	-	0.06	0.04
Other Long-Term Liabilities	-	-	3.07	3.07	2.77	2.85
Total Liabilities	14.51	41.07	9.94	10.84	12.02	7.69
Common Stock	278	278	278	278	437.24	1,271
Retained Earnings	-189.13	-183.85	-178	-186.73	-420.02	-1,250
Comprehensive Income & Other	-5.41	-4.68	-4.7	-4.7	-4.7	-4.7
Shareholders' Equity	83.46	89.48	95.3	86.58	12.52	16.29
Total Liabilities & Equity	97.97	130.55	105.23	97.41	24.54	23.98
Total Debt	3.72	31.18	0.15	0.89	1.15	1.4
Net Cash (Debt)	44.46	20.26	78.02	77.72	2.94	11.56
Net Cash Growth	-24.62%	-74.04%	0.38%	2545.44%	-74.57%	218.85%
Net Cash Per Share	1.60	0.73	2.81	3.85	0.15	0.59
Filing Date Shares Outstanding	27.8	27.8	27.8	27.8	20	20
Total Common Shares Outstanding	27.8	27.8	27.8	27.8	20	20
Working Capital	71.16	77.18	95.82	89.03	14.43	18.14
Book Value Per Share	3.00	3.22	3.43	3.11	0.63	0.81
Tangible Book Value	83.46	89.42	95.23	86.46	12.38	16.21
Tangible Book Value Per Share	3.00	3.22	3.43	3.11	0.62	0.81
Machinery	11.81	1.19	1.19	1.19	1.19	1.19

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