PharmaEssentia 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	22,693	21,051	19,666	10,304	3,454
Short-Term Investments	24.11	-	-	-	-
Cash & Short-Term Investments	22,717	21,051	19,666	10,304	3,454
Cash Growth	7.91%	7.04%	90.86%	198.34%	7.51%
Accounts Receivable	4,472	2,624	1,312	798.87	466.04
Other Receivables	176.79	208.01	236.08	41.22	27.17
Receivables	4,649	2,832	1,548	840.09	493.22
Inventory	1,298	1,287	1,459	1,102	861.38
Prepaid Expenses	337.2	163.58	151.92	55.64	49.02
Other Current Assets	42.23	83.63	71.18	1,074	69.41
Total Current Assets	29,044	25,417	22,896	13,375	4,927
Property, Plant & Equipment	4,902	3,361	2,733	1,018	764.93
Long-Term Investments	926.55	542.44	163.92	43.24	39.22
Other Intangible Assets	235.12	272.72	267.91	236.88	246.25
Long-Term Deferred Tax Assets	1,693	1,120	958.46	483.42	-
Other Long-Term Assets	610.92	347.95	249.72	176.38	221.13
Total Assets	37,411	31,062	27,269	15,333	6,198
Accounts Payable	156.73	126.47	128.88	230.96	176.38
Accrued Expenses	-	1,106	970.52	667.45	405.5
Short-Term Debt	-	-	21	993.88	20
Current Portion of Long-Term Debt	-	11.9	12.36	12.14	12.05
Current Portion of Leases	202.31	180.56	211.85	77.76	78.59
Current Income Taxes Payable	266.54	-	0.99	-	-
Current Unearned Revenue	-	0.23	-	-	-
Other Current Liabilities	4,055	1,132	806.49	568.16	719.44
Total Current Liabilities	4,681	2,557	2,152	2,550	1,412
Long-Term Debt	44.83	50.81	62.71	74.98	87.09
Long-Term Leases	602.91	722.16	892.29	410.05	338.51
Pension & Post-Retirement Benefits	-	11.06	10.21	4.18	3.95
Long-Term Deferred Tax Liabilities	84.37	81.32	105.96	8.22	-
Other Long-Term Liabilities	23.14	170.21	97.91	143.64	106.3
Total Liabilities	5,436	3,593	3,321	3,191	1,948
Common Stock	3,796	3,418	3,403	3,025	2,769
Additional Paid-In Capital	24,106	23,547	24,092	13,421	4,697
Retained Earnings	7,244	2,974	-631.19	-4,186	-2,811
Treasury Stock	-2,763	-2,805	-2,805	-87.5	-344.74
Comprehensive Income & Other	-408.75	335.89	-110.37	-31.54	-60.15
Shareholders' Equity	31,975	27,469	23,948	12,141	4,250
Total Liabilities & Equity	37,411	31,062	27,269	15,333	6,198
Total Debt	850.05	965.43	1,200	1,569	536.24
Net Cash (Debt)	21,867	20,086	18,466	8,735	2,917
Net Cash Growth	8.87%	8.77%	111.40%	199.41%	13.71%
Net Cash Per Share	58.90	54.18	51.60	27.70	10.10
Filing Date Shares Outstanding	370.9	369.42	367.72	334.64	303.03
Total Common Shares Outstanding	370.9	369.42	367.72	334.64	303.03
Working Capital	24,363	22,860	20,744	10,825	3,515
Book Value Per Share	86.21	74.36	65.13	36.28	14.03
Tangible Book Value	31,740	27,196	23,680	11,904	4,004
Tangible Book Value Per Share	85.58	73.62	64.40	35.57	13.21
Land	-	58.24	58.24	58.24	58.24
Buildings	-	70.86	70.63	70.61	70.52
Machinery	-	811.38	723.26	534.93	486.58
Construction In Progress	-	2,011	1,188	234.56	36.49
Leasehold Improvements	-	429.87	426.29	371.12	341.61

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.