AcBel Polytech 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	Mar '26 Mar 31, 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	7,280	6,488	7,046	6,728	7,712	4,933
Short-Term Investments	2,668	2,287	907.93	566.48	244.64	289.43
Trading Asset Securities	-	-	-	-	498.51	679.08
Cash & Short-Term Investments	9,947	8,776	7,953	7,295	8,455	5,902
Cash Growth	28.36%	10.34%	9.03%	-13.72%	43.25%	-35.92%
Accounts Receivable	7,917	9,670	9,146	8,489	6,530	7,126
Other Receivables	277.14	246.46	149.04	217.8	225.09	151.97
Receivables	8,194	9,917	9,295	8,707	6,755	7,278
Inventory	9,074	8,182	7,197	7,371	5,896	5,473
Prepaid Expenses	753.49	567.5	976.99	701.13	276.63	401.26
Other Current Assets	9.79	3.92	3,337	2.94	7.16	7.21
Total Current Assets	27,978	27,446	28,759	24,077	21,390	19,061
Property, Plant & Equipment	8,993	8,837	9,445	10,174	10,816	9,973
Long-Term Investments	3,835	3,767	2,556	2,813	949.57	1,157
Goodwill	4,982	4,982	4,982	4,982	-	-
Other Intangible Assets	4,230	4,282	4,580	4,943	60.6	-
Long-Term Deferred Tax Assets	1,625	1,700	1,418	1,134	406.81	255.28
Other Long-Term Assets	374.12	351.16	281.02	239.17	241.62	232.04
Total Assets	52,018	51,365	52,021	48,361	33,864	30,679
Accounts Payable	6,948	7,263	6,190	5,631	5,705	6,318
Accrued Expenses	963.19	1,460	1,225	1,315	777.53	705.43
Short-Term Debt	3,527	2,522	4,549	4,112	1,768	4,921
Current Portion of Long-Term Debt	4,418	4,400	555.52	283.31	410.22	199.04
Current Portion of Leases	282.66	281.13	304.86	328.4	228.04	180.06
Current Income Taxes Payable	498.22	415.44	301.12	188.11	109.74	123.61
Current Unearned Revenue	703.26	1,094	488.31	411.93	7.43	2.78
Other Current Liabilities	3,301	2,464	5,834	2,194	2,010	1,825
Total Current Liabilities	20,641	19,900	19,448	14,464	11,016	14,275
Long-Term Debt	6,388	6,424	6,793	7,685	9,850	3,701
Long-Term Leases	565.7	465.48	699.07	705.47	933.31	907.81
Pension & Post-Retirement Benefits	221.37	215.81	171.98	193.71	102.54	149.88
Long-Term Deferred Tax Liabilities	1,256	1,312	1,287	1,318	1,128	1,068
Other Long-Term Liabilities	153.58	144.1	231.31	477.65	101.43	75.8
Total Liabilities	29,226	28,461	28,630	24,844	23,132	20,177
Common Stock	8,560	8,560	8,587	8,621	5,263	5,166
Additional Paid-In Capital	9,366	-	-	10,349	755.08	310.7
Retained Earnings	4,005	3,771	4,191	4,593	4,633	4,513
Comprehensive Income & Other	568.96	10,275	10,299	-406.78	-516.45	-100.65
Total Common Equity	22,501	22,606	23,078	23,156	10,135	9,889
Minority Interest	291.11	298.87	313.16	361.74	597.46	612.15
Shareholders' Equity	22,792	22,905	23,391	23,517	10,732	10,501
Total Liabilities & Equity	52,018	51,365	52,021	48,361	33,864	30,679
Total Debt	15,181	14,092	12,901	13,114	13,190	9,909
Net Cash (Debt)	-5,233	-5,316	-4,948	-5,819	-4,736	-4,007
Net Cash Per Share	-5.42	-5.63	-5.78	-7.71	-7.48	-7.73
Filing Date Shares Outstanding	856.03	856.03	858.74	862.12	526.92	516.62
Total Common Shares Outstanding	856.03	856.03	858.74	862.12	526.92	516.62
Working Capital	7,337	7,547	9,312	9,612	10,374	4,787
Book Value Per Share	26.29	26.41	26.87	26.86	19.23	19.14
Tangible Book Value	13,289	13,342	13,516	13,231	10,074	9,889
Tangible Book Value Per Share	15.52	15.59	15.74	15.35	19.12	19.14
Land	814.72	815.31	820.49	818.9	823.46	822.21
Buildings	4,515	4,461	4,478	4,305	3,569	1,641
Machinery	10,683	10,498	10,404	8,533	9,629	9,089
Construction In Progress	409.44	397.05	232.81	2,293	642.09	2,089