GSD Technologies 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	322.09	403.66	417.06	757.48	942.07	1,203
Short-Term Investments	146.07	119.48	97.85	-	-	-
Trading Asset Securities	16.25	-	-	-	-	-
Cash & Short-Term Investments	484.4	523.14	514.91	757.48	942.07	1,203
Cash Growth	-2.43%	1.60%	-32.02%	-19.59%	-21.66%	6.20%
Accounts Receivable	443.93	433.22	353.81	352.45	383.83	391.02
Other Receivables	28.18	14.55	6.39	2.76	2.88	6.03
Receivables	556.75	551.63	414.52	419.76	423.7	482.01
Inventory	144.31	105.26	117.03	144.94	153.08	135.02
Prepaid Expenses	92.15	51.45	60.29	58.06	43.72	73.42
Other Current Assets	6.47	5.82	5.17	7.46	49.51	8.18
Total Current Assets	1,284	1,237	1,112	1,388	1,612	1,901
Property, Plant & Equipment	620.39	611.67	662.3	664.09	645.76	398.81
Long-Term Investments	210.79	212.41	205.48	190.8	146.57	119.68
Other Intangible Assets	56.88	55.76	57.45	53.79	54.97	55.85
Long-Term Deferred Tax Assets	51.93	35.79	42.95	43	26.43	23.14
Other Long-Term Assets	17.55	18.4	20.17	19.33	24.37	19.97
Total Assets	2,242	2,171	2,100	2,359	2,510	2,519
Accounts Payable	341.7	273.96	239	302	294.09	323.15
Accrued Expenses	-	71.43	63.04	70.54	98.13	126.01
Short-Term Debt	91.82	133.4	78.16	89.54	93.42	50.52
Current Portion of Long-Term Debt	87.07	86.74	95	302.8	-	-
Current Portion of Leases	11.34	10.41	8.99	7.31	9.19	7.97
Current Income Taxes Payable	0.4	0.26	0.18	5.37	33.37	23.11
Current Unearned Revenue	100.73	72.58	71.02	66.85	61.18	91.77
Other Current Liabilities	71.68	22.32	19.61	43.7	37.95	34.58
Total Current Liabilities	704.74	671.09	575	888.1	627.32	657.1
Long-Term Debt	1.44	2.79	8.35	8.65	291.7	289.29
Long-Term Leases	12.22	13.56	17.07	6.64	9.1	16.2
Long-Term Deferred Tax Liabilities	24.35	21.8	20.53	25.77	32.63	43.71
Other Long-Term Liabilities	0.25	0.25	2.49	0.24	6.03	30.27
Total Liabilities	743	709.49	623.43	929.4	966.79	1,037
Common Stock	365	365	370	370	370	370
Additional Paid-In Capital	666.75	660.99	659.93	658.24	655.51	651.21
Retained Earnings	511.88	510.99	550.11	535.4	616.28	598.14
Treasury Stock	-	-	-32.86	-32.86	-32.86	-32.86
Comprehensive Income & Other	-36.77	-71.27	-71.77	-111.4	-84.42	-104.43
Total Common Equity	1,507	1,466	1,475	1,419	1,525	1,482
Minority Interest	-8.23	-3.89	1.42	9.93	18.86	-
Shareholders' Equity	1,499	1,462	1,477	1,429	1,543	1,482
Total Liabilities & Equity	2,242	2,171	2,100	2,359	2,510	2,519
Total Debt	203.88	246.89	207.56	414.93	403.41	363.98
Net Cash (Debt)	280.52	276.25	307.35	342.55	538.66	838.57
Net Cash Growth	-5.38%	-10.12%	-10.28%	-36.41%	-35.76%	-22.10%
Net Cash Per Share	7.30	7.56	8.10	9.37	13.06	22.63
Filing Date Shares Outstanding	44.2	36.5	36.5	36.5	36.5	36.5
Total Common Shares Outstanding	44.2	36.5	36.5	36.5	36.5	36.5
Working Capital	579.33	566.19	536.92	499.61	984.76	1,244
Book Value Per Share	34.09	40.16	40.42	38.89	41.77	40.60
Tangible Book Value	1,450	1,410	1,418	1,366	1,470	1,426
Tangible Book Value Per Share	32.80	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