GEM Services 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	1,868	2,275	1,731	1,974	1,653
Short-Term Investments	872.61	196.71	-	-	-
Cash & Short-Term Investments	2,741	2,472	1,731	1,974	1,653
Cash Growth	10.87%	42.78%	-12.27%	19.42%	-11.96%
Accounts Receivable	1,086	969.46	907.28	923.24	1,141
Other Receivables	30.58	24.88	19.06	26.61	112
Receivables	1,116	994.33	926.34	949.85	1,253
Inventory	172.1	153.9	183.64	201.6	288.71
Prepaid Expenses	7.73	5.49	3.8	9.47	32.2
Other Current Assets	92.38	109.03	104.68	144.67	159.35
Total Current Assets	4,129	3,735	2,950	3,279	3,386
Property, Plant & Equipment	2,307	2,614	2,956	3,020	2,571
Long-Term Investments	129.28	125.81	116.7	101.49	88.87
Other Intangible Assets	10.91	3.25	3.63	1.83	3.72
Long-Term Deferred Tax Assets	55.39	55.96	42.63	55.27	24.87
Other Long-Term Assets	189.66	86.68	77.91	472.71	602.75
Total Assets	6,822	6,621	6,147	6,931	6,677
Accounts Payable	723.67	683.78	592.46	680.48	813.64
Accrued Expenses	389.04	344.68	317.37	346.68	283.9
Current Portion of Leases	33.79	33.21	30.83	30.95	29.96
Current Income Taxes Payable	102.19	98.95	7.88	96.99	110.24
Current Unearned Revenue	43.01	18.89	23.35	11.68	9.14
Other Current Liabilities	399.85	387.34	469.2	824.24	779.53
Total Current Liabilities	1,692	1,567	1,441	1,991	2,026
Long-Term Leases	30.11	65.18	5.48	36.94	62.65
Long-Term Deferred Tax Liabilities	33.17	27.54	14.9	18.98	3.81
Other Long-Term Liabilities	372.12	439.26	530.25	540.04	455.28
Total Liabilities	2,127	2,099	1,992	2,587	2,548
Common Stock	1,290	1,290	1,290	1,290	1,290
Additional Paid-In Capital	624.54	624.54	624.54	624.54	624.54
Retained Earnings	2,923	2,707	2,494	2,638	2,417
Comprehensive Income & Other	-143.74	-99.62	-253.91	-209.04	-203.11
Shareholders' Equity	4,695	4,522	4,155	4,344	4,129
Total Liabilities & Equity	6,822	6,621	6,147	6,931	6,677
Total Debt	63.9	98.39	36.31	67.88	92.62
Net Cash (Debt)	2,677	2,374	1,695	1,906	1,560
Net Cash Growth	12.77%	40.03%	-11.05%	22.16%	-15.49%
Net Cash Per Share	20.50	18.17	12.99	14.59	11.98
Filing Date Shares Outstanding	129.05	129.05	129.05	129.05	129.05
Total Common Shares Outstanding	129.05	129.05	129.05	129.05	129.05
Working Capital	2,438	2,168	1,509	1,288	1,360
Book Value Per Share	36.38	35.04	32.20	33.66	32.00
Tangible Book Value	4,684	4,519	4,152	4,342	4,125
Tangible Book Value Per Share	36.29	35.02	32.17	33.65	31.97
Buildings	537.29	548.01	519.91	520.76	177.78
Machinery	6,795	6,573	6,259	5,847	4,757
Construction In Progress	75.59	129.82	186.31	112.16	925.93
Leasehold Improvements	100.16	95.46	79.23	71.71	-

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