uPI Semiconductor 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	1,506	1,347	1,215	3,328	1,159	747.41
Short-Term Investments	11,400	10,900	4,120	2,756	27.82	-
Cash & Short-Term Investments	12,906	12,247	5,335	6,084	1,187	747.41
Cash Growth	0.48%	129.56%	-12.32%	412.50%	58.84%	56.16%
Accounts Receivable	527.31	424.24	460.86	434.41	983	736.08
Other Receivables	77.85	70.39	48.1	47.7	57.09	64.44
Receivables	605.16	494.62	508.96	482.11	1,040	800.52
Inventory	751.23	634.55	1,270	1,828	1,350	929.23
Prepaid Expenses	63.67	50.63	48.21	10.11	7.95	16.58
Other Current Assets	-	10.36	32.78	11.15	50.88	5.17
Total Current Assets	14,326	13,437	7,195	8,416	3,636	2,499
Property, Plant & Equipment	435.26	447.43	461.15	499.47	497.55	517.74
Long-Term Investments	915.58	1,002	95.96	102	-	-
Other Intangible Assets	24.96	40.19	46	41.99	33.18	28.46
Long-Term Deferred Tax Assets	66.94	85.65	53.46	25.95	29.97	-
Other Long-Term Assets	765.99	1,056	1,048	961.23	549.02	190.76
Total Assets	16,535	16,068	8,900	10,047	4,746	3,236
Accounts Payable	670.14	422.61	349.18	492.65	887.66	663.34
Accrued Expenses	244.84	232	185.62	337.55	288.62	218.58
Short-Term Debt	-	-	-	-	-	50.52
Current Portion of Long-Term Debt	-	-	-	-	26.15	13.08
Current Portion of Leases	6.41	11.66	10.39	14.31	9.46	13.72
Current Income Taxes Payable	34.25	1.7	70.95	168.65	221.55	74.77
Current Unearned Revenue	32.86	13.79	1.72	0.29	7.38	7.2
Other Current Liabilities	69.88	93.27	105.71	176.68	78.85	74.64
Total Current Liabilities	1,058	775.02	723.58	1,190	1,520	1,116
Long-Term Debt	1,591	1,580	-	-	300.77	326.92
Long-Term Leases	6.5	-	8.48	17.41	15.83	24.79
Long-Term Deferred Tax Liabilities	0.12	35.96	10.66	27.8	2.1	-
Other Long-Term Liabilities	78.44	142.09	4.73	4.84	4.9	1.3
Total Liabilities	2,734	2,533	747.45	1,240	1,843	1,469
Common Stock	1,055	1,047	812.42	786.29	707.05	705.89
Additional Paid-In Capital	10,525	10,508	5,493	5,403	155.94	28.43
Retained Earnings	2,313	2,044	1,856	2,612	2,040	1,033
Comprehensive Income & Other	-92.05	-63.79	-8.59	4.74	-0.5	-
Shareholders' Equity	13,801	13,535	8,152	8,806	2,902	1,767
Total Liabilities & Equity	16,535	16,068	8,900	10,047	4,746	3,236
Total Debt	1,604	1,592	18.88	31.72	352.21	429.03
Net Cash (Debt)	11,303	10,655	5,316	6,053	834.95	318.38
Net Cash Growth	0.12%	100.43%	-12.17%	624.89%	162.25%	190.27%
Net Cash Per Share	101.80	109.95	62.98	71.62	10.63	4.37
Filing Date Shares Outstanding	105.47	104.7	81.24	78.63	70.71	69.75
Total Common Shares Outstanding	105.47	104.7	81.24	78.63	70.71	69.75
Working Capital	13,268	12,662	6,471	7,226	2,116	1,383
Book Value Per Share	130.85	129.28	100.35	112.00	41.05	25.33
Tangible Book Value	13,776	13,495	8,106	8,765	2,869	1,739
Tangible Book Value Per Share	130.62	128.89	99.78	111.47	40.58	24.93
Land	103.2	103.2	103.2	103.2	103.2	103.2
Machinery	445.24	463.74	446.84	453	429.76	405.38
Leasehold Improvements	3.22	3.24	3.22	3.3	3.34	3.53

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