GSD Technologies 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	403.66	417.06	757.48	942.07	1,203
Short-Term Investments	119.48	97.85	-	-	-
Cash & Short-Term Investments	523.14	514.91	757.48	942.07	1,203
Cash Growth	1.60%	-32.02%	-19.59%	-21.66%	6.20%
Accounts Receivable	433.22	353.81	352.45	383.83	391.02
Other Receivables	14.55	6.39	2.76	2.88	6.03
Receivables	551.63	414.52	419.76	423.7	482.01
Inventory	105.26	117.03	144.94	153.08	135.02
Prepaid Expenses	51.45	60.29	58.06	43.72	73.42
Other Current Assets	5.82	5.17	7.46	49.51	8.18
Total Current Assets	1,237	1,112	1,388	1,612	1,901
Property, Plant & Equipment	611.67	662.3	664.09	645.76	398.81
Long-Term Investments	212.41	205.48	190.8	146.57	119.68
Other Intangible Assets	55.76	57.45	53.79	54.97	55.85
Long-Term Deferred Tax Assets	35.79	42.95	43	26.43	23.14
Other Long-Term Assets	18.4	20.17	19.33	24.37	19.97
Total Assets	2,171	2,100	2,359	2,510	2,519
Accounts Payable	273.96	239	302	294.09	323.15
Accrued Expenses	71.43	63.04	70.54	98.13	126.01
Short-Term Debt	133.4	78.16	89.54	93.42	50.52
Current Portion of Long-Term Debt	86.74	95	302.8	-	-
Current Portion of Leases	10.41	8.99	7.31	9.19	7.97
Current Income Taxes Payable	0.26	0.18	5.37	33.37	23.11
Current Unearned Revenue	72.58	71.02	66.85	61.18	91.77
Other Current Liabilities	22.32	19.61	43.7	37.95	34.58
Total Current Liabilities	671.09	575	888.1	627.32	657.1
Long-Term Debt	2.79	8.35	8.65	291.7	289.29
Long-Term Leases	13.56	17.07	6.64	9.1	16.2
Long-Term Deferred Tax Liabilities	21.8	20.53	25.77	32.63	43.71
Other Long-Term Liabilities	0.25	2.49	0.24	6.03	30.27
Total Liabilities	709.49	623.43	929.4	966.79	1,037
Common Stock	365	370	370	370	370
Additional Paid-In Capital	660.99	659.93	658.24	655.51	651.21
Retained Earnings	510.99	550.11	535.4	616.28	598.14
Treasury Stock	-	-32.86	-32.86	-32.86	-32.86
Comprehensive Income & Other	-71.27	-71.77	-111.4	-84.42	-104.43
Total Common Equity	1,466	1,475	1,419	1,525	1,482
Minority Interest	-3.89	1.42	9.93	18.86	-
Shareholders' Equity	1,462	1,477	1,429	1,543	1,482
Total Liabilities & Equity	2,171	2,100	2,359	2,510	2,519
Total Debt	246.89	207.56	414.93	403.41	363.98
Net Cash (Debt)	276.25	307.35	342.55	538.66	838.57
Net Cash Growth	-10.12%	-10.28%	-36.41%	-35.76%	-22.10%
Net Cash Per Share	7.56	8.10	9.37	13.06	22.63
Filing Date Shares Outstanding	36.5	36.5	36.5	36.5	36.5
Total Common Shares Outstanding	36.5	36.5	36.5	36.5	36.5
Working Capital	566.19	536.92	499.61	984.76	1,244
Book Value Per Share	40.16	40.42	38.89	41.77	40.60
Tangible Book Value	1,410	1,418	1,366	1,470	1,426
Tangible Book Value Per Share	38.63	38.85	37.41	40.26	39.07
Buildings	613.46	668.44	646.05	464.36	242.9
Machinery	146.4	137.48	131.03	92.19	88.04
Construction In Progress	-	14.8	10.34	169.54	142.3

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