PSS Co.,Ltd. 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	1,405	1,681	902.62	608.94	465.51
Cash & Short-Term Investments	1,405	1,681	902.62	608.94	465.51
Cash Growth	-16.43%	86.25%	48.23%	30.81%	22.40%
Accounts Receivable	496.62	250.11	208.84	179.67	165.74
Other Receivables	32.42	21.61	6.42	5.28	4.26
Receivables	529.04	271.72	215.27	184.95	170
Inventory	106.34	129.72	104.21	110.11	149.78
Prepaid Expenses	84.94	49.03	32.65	21.15	28.59
Other Current Assets	18.98	12.15	10.7	8.82	2.81
Total Current Assets	2,144	2,144	1,265	933.97	816.68
Property, Plant & Equipment	6,971	5,938	4,976	4,066	3,600
Long-Term Investments	30.08	25.01	43.36	21.74	15.54
Other Intangible Assets	186.35	235.69	198.31	287.96	402.3
Long-Term Accounts Receivable	0.11	0.57	1.01	1.44	-
Long-Term Deferred Tax Assets	33.24	36.98	40.6	29.89	31.89
Other Long-Term Assets	962.87	775.47	736.59	627.09	554.65
Total Assets	10,328	9,156	7,261	5,968	5,421
Accounts Payable	151.38	169.02	156.29	163.74	149.88
Accrued Expenses	182.49	147.94	145.79	118.79	89.96
Short-Term Debt	-	10	45	-	20
Current Portion of Long-Term Debt	7.44	12.45	44.7	35.68	40.45
Current Portion of Leases	1,728	1,554	1,275	1,065	900.37
Current Income Taxes Payable	101.87	46.37	153.09	104.7	60.62
Current Unearned Revenue	69.9	139.79	123.04	100.07	73.09
Other Current Liabilities	226.1	239.62	204.26	182.79	177.8
Total Current Liabilities	2,467	2,319	2,147	1,771	1,512
Long-Term Debt	0.78	8.18	57.32	50.94	103.05
Long-Term Leases	4,087	3,272	2,734	2,153	2,024
Long-Term Deferred Tax Liabilities	4.83	7.87	6.14	2.96	0.92
Other Long-Term Liabilities	73.06	92.34	39.82	93.57	169.11
Total Liabilities	6,633	5,700	4,984	4,071	3,809
Common Stock	662.26	662.26	602.32	602.32	398.37
Additional Paid-In Capital	1,640	1,640	679.98	679.98	872.03
Retained Earnings	1,391	1,153	995.2	615.43	343.16
Comprehensive Income & Other	1.77	0.76	-0.49	-0.62	-1.51
Shareholders' Equity	3,695	3,456	2,277	1,897	1,612
Total Liabilities & Equity	10,328	9,156	7,261	5,968	5,421
Total Debt	5,823	4,857	4,156	3,304	3,088
Net Cash (Debt)	-4,418	-3,176	-3,253	-2,695	-2,622
Net Cash Per Share	-66.59	-49.28	-53.62	-44.58	-43.80
Filing Date Shares Outstanding	66.23	66.23	60.23	60.23	39.84
Total Common Shares Outstanding	66.23	66.23	60.23	60.23	39.84
Working Capital	-323.09	-175.48	-881.35	-836.78	-695.48
Book Value Per Share	55.80	52.18	37.80	31.50	40.47
Tangible Book Value	3,509	3,220	2,079	1,609	1,210
Tangible Book Value Per Share	52.98	48.62	34.51	26.72	30.37
Land	47.91	6	6	10.82	16.35
Buildings	78.02	6.46	6.46	7.18	9.95
Machinery	777.14	750.54	685.23	604.47	509.3
Construction In Progress	102.35	96.23	42.89	99.54	19.91
Leasehold Improvements	989.27	875.26	748.59	641.88	567.24

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