GSD Technologies 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	327.95	417.06	757.48	942.07	1,203	1,132
Short-Term Investments	115.89	97.85	-	-	-	-
Cash & Short-Term Investments	443.84	514.91	757.48	942.07	1,203	1,132
Cash Growth	-13.32%	-32.02%	-19.59%	-21.66%	6.20%	26.58%
Accounts Receivable	395.67	353.81	352.45	383.83	391.02	331.4
Other Receivables	5.57	6.39	2.76	2.88	6.03	4.77
Receivables	468.01	414.52	419.76	423.7	482.01	353.65
Inventory	106.71	117.03	144.94	153.08	135.02	121.76
Prepaid Expenses	57.04	60.29	58.06	43.72	73.42	28.57
Other Current Assets	4.05	5.17	7.46	49.51	8.18	3.32
Total Current Assets	1,080	1,112	1,388	1,612	1,901	1,640
Property, Plant & Equipment	603.32	662.3	664.09	645.76	398.81	276.09
Long-Term Investments	209.22	205.48	190.8	146.57	119.68	-
Other Intangible Assets	53.47	57.45	53.79	54.97	55.85	57.18
Long-Term Deferred Tax Assets	34.95	42.95	43	26.43	23.14	22.84
Other Long-Term Assets	16.15	20.17	19.33	24.37	19.97	18.3
Total Assets	1,997	2,100	2,359	2,510	2,519	2,014
Accounts Payable	233.57	239	302	294.09	323.15	325.94
Accrued Expenses	39.14	61.79	70.54	98.13	126.01	133.07
Short-Term Debt	83.62	78.16	89.54	93.42	50.52	31.82
Current Portion of Long-Term Debt	88.42	95	302.8	-	-	-
Current Portion of Leases	10.21	8.99	7.31	9.19	7.97	6.45
Current Income Taxes Payable	0.26	0.18	5.37	33.37	23.11	33.23
Current Unearned Revenue	84.08	71.02	66.85	61.18	91.77	93.07
Other Current Liabilities	23.19	20.86	43.7	37.95	34.58	25.69
Total Current Liabilities	562.49	575	888.1	627.32	657.1	649.26
Long-Term Debt	3.98	8.35	8.65	291.7	289.29	-
Long-Term Leases	14.88	17.07	6.64	9.1	16.2	17.68
Long-Term Deferred Tax Liabilities	21.5	20.53	25.77	32.63	43.71	57.28
Other Long-Term Liabilities	0.24	2.49	0.24	6.03	30.27	0.24
Total Liabilities	603.09	623.43	929.4	966.79	1,037	724.45
Common Stock	365	370	370	370	370	340
Additional Paid-In Capital	661.73	659.93	658.24	655.51	651.21	531.56
Retained Earnings	498.14	550.11	535.4	616.28	598.14	535.48
Treasury Stock	-	-32.86	-32.86	-32.86	-32.86	-32.86
Comprehensive Income & Other	-128.83	-71.77	-111.4	-84.42	-104.43	-94.43
Total Common Equity	1,396	1,475	1,419	1,525	1,482	1,280
Minority Interest	-2.37	1.42	9.93	18.86	-	9.9
Shareholders' Equity	1,394	1,477	1,429	1,543	1,482	1,290
Total Liabilities & Equity	1,997	2,100	2,359	2,510	2,519	2,014
Total Debt	201.11	207.56	414.93	403.41	363.98	55.94
Net Cash (Debt)	242.73	307.35	342.55	538.66	838.57	1,076
Net Cash Growth	-10.40%	-10.28%	-36.41%	-35.76%	-22.10%	24.66%
Net Cash Per Share	6.58	8.10	9.37	13.06	22.63	31.84
Filing Date Shares Outstanding	36.5	36.5	36.5	36.5	36.5	33.5
Total Common Shares Outstanding	36.5	36.5	36.5	36.5	36.5	33.5
Working Capital	517.16	536.92	499.61	984.76	1,244	990.43
Book Value Per Share	38.25	40.42	38.89	41.77	40.60	38.20
Tangible Book Value	1,343	1,418	1,366	1,470	1,426	1,223
Tangible Book Value Per Share	36.78	38.85	37.41	40.26	39.07	36.49
Buildings	582.82	668.44	646.05	464.36	242.9	243.92
Machinery	138.05	137.48	131.03	92.19	88.04	82.37
Construction In Progress	12.13	14.8	10.34	169.54	142.3	23.63

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.