AcBel Polytech 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	6,338	7,046	6,728	7,712	4,933	4,483
Short-Term Investments	1,731	907.93	566.48	244.64	289.43	1,300
Trading Asset Securities	-	-	-	498.51	679.08	3,427
Cash & Short-Term Investments	8,068	7,953	7,295	8,455	5,902	9,210
Cash Growth	-2.20%	9.03%	-13.72%	43.25%	-35.92%	33.78%
Accounts Receivable	8,171	9,146	8,489	6,530	7,126	5,622
Other Receivables	197.75	149.04	217.8	225.09	151.97	187.2
Receivables	8,368	9,295	8,707	6,755	7,278	5,809
Inventory	7,449	7,197	7,371	5,896	5,473	2,976
Prepaid Expenses	1,032	976.99	701.13	276.63	401.26	389.3
Other Current Assets	0.82	3,337	2.94	7.16	7.21	18.79
Total Current Assets	24,918	28,759	24,077	21,390	19,061	18,404
Property, Plant & Equipment	8,766	9,445	10,174	10,816	9,973	7,416
Long-Term Investments	2,570	2,556	2,813	949.57	1,157	630.68
Goodwill	4,982	4,982	4,982	-	-	-
Other Intangible Assets	4,302	4,580	4,943	60.6	-	-
Long-Term Deferred Tax Assets	1,300	1,418	1,134	406.81	255.28	236.76
Other Long-Term Assets	318.48	281.02	239.17	241.62	232.04	289.16
Total Assets	47,156	52,021	48,361	33,864	30,679	26,976
Accounts Payable	6,698	6,190	5,631	5,705	6,318	4,585
Accrued Expenses	1,143	1,192	1,315	777.53	705.43	1,897
Short-Term Debt	1,783	4,549	4,112	1,768	4,921	5,463
Current Portion of Long-Term Debt	4,471	555.52	283.31	410.22	199.04	47.02
Current Portion of Leases	308.12	304.86	328.4	228.04	180.06	179.03
Current Income Taxes Payable	166.08	301.12	188.11	109.74	123.61	-
Current Unearned Revenue	244.37	488.31	411.93	7.43	2.78	3.65
Other Current Liabilities	2,764	5,868	2,194	2,010	1,825	899.5
Total Current Liabilities	17,578	19,448	14,464	11,016	14,275	13,075
Long-Term Debt	5,459	6,793	7,685	9,850	3,701	1,191
Long-Term Leases	514.28	699.07	705.47	933.31	907.81	775.9
Pension & Post-Retirement Benefits	181.63	171.98	193.71	102.54	149.88	188.92
Long-Term Deferred Tax Liabilities	1,314	1,287	1,318	1,128	1,068	1,079
Other Long-Term Liabilities	138.31	231.31	477.65	101.43	75.8	21.86
Total Liabilities	25,185	28,630	24,844	23,132	20,177	16,332
Common Stock	8,560	8,587	8,621	5,263	5,166	5,166
Additional Paid-In Capital	10,050	10,222	10,349	755.08	310.7	306.92
Retained Earnings	3,295	4,191	4,593	4,633	4,513	4,526
Comprehensive Income & Other	-222.06	77.77	-406.78	-516.45	-100.65	-45.59
Total Common Equity	21,683	23,078	23,156	10,135	9,889	9,954
Minority Interest	287.92	313.16	361.74	597.46	612.15	690.01
Shareholders' Equity	21,971	23,391	23,517	10,732	10,501	10,644
Total Liabilities & Equity	47,156	52,021	48,361	33,864	30,679	26,976
Total Debt	12,536	12,901	13,114	13,190	9,909	7,656
Net Cash (Debt)	-4,468	-4,948	-5,819	-4,736	-4,007	1,554
Net Cash Growth	-	-	-	-	-	-61.82%
Net Cash Per Share	-5.22	-5.78	-7.71	-7.48	-7.73	2.99
Filing Date Shares Outstanding	856.03	858.74	862.12	526.92	516.62	516.62
Total Common Shares Outstanding	856.03	858.74	862.12	526.92	516.62	516.62
Working Capital	7,340	9,312	9,612	10,374	4,787	5,328
Book Value Per Share	25.33	26.87	26.86	19.23	19.14	19.27
Tangible Book Value	12,400	13,516	13,231	10,074	9,889	9,954
Tangible Book Value Per Share	14.49	15.74	15.35	19.12	19.14	19.27
Land	814.04	820.49	818.9	823.46	822.21	824.61
Buildings	4,387	4,478	4,305	3,569	1,641	1,631
Machinery	10,276	10,404	8,533	9,629	9,089	7,009
Construction In Progress	254.3	232.81	2,293	642.09	2,089	1,557

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