A Plus Biotechnology 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 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	488.92	360.97	319.07	305.09	289.31
Short-Term Investments	104	30	-	1	1
Cash & Short-Term Investments	592.92	390.97	319.07	306.09	290.31
Cash Growth	73.56%	22.54%	4.24%	5.44%	-
Accounts Receivable	184.75	184.53	141.67	133.31	133.75
Other Receivables	-	-	2.11	3.07	1.96
Receivables	184.75	184.53	143.77	136.38	135.71
Inventory	333.07	286.94	283.76	300.67	277.13
Prepaid Expenses	47.52	29.26	17.49	16.06	9.39
Other Current Assets	4.1	5.15	5.49	2.07	0
Total Current Assets	1,162	896.85	769.58	761.27	712.54
Property, Plant & Equipment	246.6	251.91	259.02	233.38	18.16
Other Intangible Assets	4.69	6.51	8.24	178.16	176.75
Long-Term Deferred Tax Assets	12.61	12.66	31.24	9.8	11.6
Other Long-Term Assets	16.65	9.38	3.26	23.24	11.15
Total Assets	1,529	1,177	1,071	1,206	930.2
Accounts Payable	52	39.4	28.9	39.81	26.26
Accrued Expenses	61.93	72.48	43.69	-	-
Short-Term Debt	-	-	-	37.8	31.93
Current Portion of Long-Term Debt	4.8	4.72	4.78	-	-
Current Portion of Leases	8.94	8.07	8.64	9.78	3.76
Current Income Taxes Payable	19.41	2.95	19.56	7.97	3.83
Current Unearned Revenue	3.1	0.91	1.49	0.9	2.58
Other Current Liabilities	37.52	34.77	35.77	107.08	85.27
Total Current Liabilities	187.69	163.31	142.83	203.35	153.62
Long-Term Debt	83.59	87.2	93.83	153.98	-
Long-Term Leases	2.16	6.82	5.79	3.31	2.99
Long-Term Deferred Tax Liabilities	-	0.01	-	0.11	0.38
Other Long-Term Liabilities	0.54	0.94	0.93	1.16	1
Total Liabilities	273.98	258.27	243.38	361.91	157.99
Common Stock	345.71	304.71	304.71	304.71	286.49
Additional Paid-In Capital	600.25	307.68	360.01	358.55	320.4
Retained Earnings	308.56	300.05	177.04	179	160.38
Treasury Stock	-	-	-14.15	-	-
Comprehensive Income & Other	-2.35	6.61	0.35	1.68	1.1
Total Common Equity	1,252	919.05	827.94	843.94	768.37
Minority Interest	2.73	-	-	-	3.84
Shareholders' Equity	1,255	919.05	827.94	843.94	772.21
Total Liabilities & Equity	1,529	1,177	1,071	1,206	930.2
Total Debt	99.48	106.81	113.03	204.87	38.68
Net Cash (Debt)	493.44	284.16	206.03	101.22	251.64
Net Cash Growth	106.25%	37.92%	103.55%	-59.77%	-
Net Cash Per Share	15.48	9.36	6.81	3.50	8.79
Filing Date Shares Outstanding	34.57	30.47	30.18	28.64	28.62
Total Common Shares Outstanding	34.57	30.47	30.18	28.64	28.62
Working Capital	974.67	733.54	626.75	557.92	558.92
Book Value Per Share	36.22	30.16	27.43	29.46	26.85
Tangible Book Value	1,247	912.54	819.7	665.77	591.62
Tangible Book Value Per Share	36.08	29.95	27.16	23.24	20.67
Land	117.34	117.34	117.34	-	-
Buildings	116.27	115.92	103.55	-	-
Machinery	33.39	35.15	46.84	-	-
Construction In Progress	0.45	0.21	13.48	-	-
Leasehold Improvements	10.67	5.19	5.62	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.