uPI Semiconductor 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	1,260	1,435	1,347	1,215	3,328	1,159
Short-Term Investments	12,050	11,750	10,900	4,120	2,756	27.82
Cash & Short-Term Investments	13,310	13,185	12,247	5,335	6,084	1,187
Cash Growth	6.34%	7.66%	129.56%	-12.32%	412.50%	58.84%
Accounts Receivable	388.89	402.47	424.24	460.86	434.41	983
Other Receivables	113.21	86.13	70.39	48.1	47.7	57.09
Receivables	502.11	488.61	494.62	508.96	482.11	1,040
Inventory	1,082	902.69	685.18	1,270	1,828	1,350
Prepaid Expenses	14.76	16.62	10.36	48.21	10.11	7.95
Other Current Assets	-	-	-	32.78	11.15	50.88
Total Current Assets	14,909	14,593	13,437	7,195	8,416	3,636
Property, Plant & Equipment	432.18	433.91	447.43	461.15	499.47	497.55
Long-Term Investments	1,026	1,009	1,002	95.96	102	-
Other Intangible Assets	32.02	30.82	40.19	46	41.99	33.18
Long-Term Deferred Tax Assets	47.9	53.43	85.65	53.46	25.95	29.97
Other Long-Term Assets	591.26	709.59	1,056	1,048	961.23	549.02
Total Assets	17,038	16,830	16,068	8,900	10,047	4,746
Accounts Payable	589.2	608.25	422.61	349.18	492.65	887.66
Accrued Expenses	199.76	232.8	155.11	185.62	337.55	288.62
Current Portion of Long-Term Debt	-	-	-	-	-	26.15
Current Portion of Leases	9.72	6.74	11.66	10.39	14.31	9.46
Current Income Taxes Payable	93.88	57.56	1.7	70.95	168.65	221.55
Current Unearned Revenue	13.12	13.58	13.79	1.72	0.29	7.38
Other Current Liabilities	111.6	122.32	170.16	105.71	176.68	78.85
Total Current Liabilities	1,017	1,041	775.02	723.58	1,190	1,520
Long-Term Debt	1,575	1,600	1,580	-	-	300.77
Long-Term Leases	7.28	6.69	-	8.48	17.41	15.83
Long-Term Deferred Tax Liabilities	11.34	9.08	35.96	10.66	27.8	2.1
Other Long-Term Liabilities	105.34	80.78	142.09	4.73	4.84	4.9
Total Liabilities	2,716	2,737	2,533	747.45	1,240	1,843
Common Stock	1,055	1,055	1,047	812.42	786.29	707.05
Additional Paid-In Capital	10,526	10,525	10,508	5,493	5,403	155.94
Retained Earnings	2,779	2,558	2,044	1,856	2,612	2,040
Comprehensive Income & Other	-37.11	-45.04	-63.79	-8.59	4.74	-0.5
Shareholders' Equity	14,322	14,092	13,535	8,152	8,806	2,902
Total Liabilities & Equity	17,038	16,830	16,068	8,900	10,047	4,746
Total Debt	1,592	1,613	1,592	18.88	31.72	352.21
Net Cash (Debt)	11,718	11,572	10,655	5,316	6,053	834.95
Net Cash Growth	6.96%	8.61%	100.43%	-12.17%	624.89%	162.25%
Net Cash Per Share	103.62	102.41	109.95	62.98	71.62	10.63
Filing Date Shares Outstanding	105.48	105.47	104.7	81.24	78.63	70.71
Total Common Shares Outstanding	105.48	105.47	104.7	81.24	78.63	70.71
Working Capital	13,892	13,552	12,662	6,471	7,226	2,116
Book Value Per Share	135.78	133.62	129.28	100.35	112.00	41.05
Tangible Book Value	14,290	14,062	13,495	8,106	8,765	2,869
Tangible Book Value Per Share	135.47	133.33	128.89	99.78	111.47	40.58
Land	103.2	103.2	103.2	103.2	103.2	103.2
Machinery	433.78	437.82	463.74	446.84	453	429.76
Leasehold Improvements	3.19	3.19	3.24	3.22	3.3	3.34