A Plus Biotechnology 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 2021	FY 2020
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	604.35	360.97	319.07	305.09	289.31
Short-Term Investments	5	30	-	1	1
Cash & Short-Term Investments	609.35	390.97	319.07	306.09	290.31
Cash Growth	55.86%	22.54%	4.24%	5.44%	-
Accounts Receivable	178.33	184.53	141.67	133.31	133.75
Other Receivables	0.18	-	2.11	3.07	1.96
Receivables	178.5	184.53	143.77	136.38	135.71
Inventory	354.54	286.94	283.76	300.67	277.13
Prepaid Expenses	39.37	29.26	17.49	16.06	9.39
Other Current Assets	5.3	5.15	5.49	2.07	0
Total Current Assets	1,187	896.85	769.58	761.27	712.54
Property, Plant & Equipment	243.75	251.91	259.02	233.38	18.16
Long-Term Investments	87.66	-	-	-	-
Other Intangible Assets	3.97	6.51	8.24	178.16	176.75
Long-Term Deferred Tax Assets	13.99	12.66	31.24	9.8	11.6
Other Long-Term Assets	13.58	9.38	3.26	23.24	11.15
Total Assets	1,550	1,177	1,071	1,206	930.2
Accounts Payable	41.06	39.4	28.9	39.81	26.26
Accrued Expenses	-	72.48	43.69	-	-
Short-Term Debt	-	-	-	37.8	31.93
Current Portion of Long-Term Debt	-	4.72	4.78	-	-
Current Portion of Leases	8.27	8.07	8.64	9.78	3.76
Current Income Taxes Payable	32.93	2.95	19.56	7.97	3.83
Current Unearned Revenue	2.96	0.91	1.49	0.9	2.58
Other Current Liabilities	112.91	34.77	35.77	107.08	85.27
Total Current Liabilities	198.13	163.31	142.83	203.35	153.62
Long-Term Debt	82.38	87.2	93.83	153.98	-
Long-Term Leases	0.62	6.82	5.79	3.31	2.99
Long-Term Deferred Tax Liabilities	2.99	0.01	-	0.11	0.38
Other Long-Term Liabilities	0.32	0.94	0.93	1.16	1
Total Liabilities	284.45	258.27	243.38	361.91	157.99
Common Stock	345.71	304.71	304.71	304.71	286.49
Additional Paid-In Capital	598.87	307.68	360.01	358.55	320.4
Retained Earnings	347.55	300.05	177.04	179	160.38
Treasury Stock	-38.66	-	-14.15	-	-
Comprehensive Income & Other	9.32	6.61	0.35	1.68	1.1
Total Common Equity	1,263	919.05	827.94	843.94	768.37
Minority Interest	2.77	-	-	-	3.84
Shareholders' Equity	1,266	919.05	827.94	843.94	772.21
Total Liabilities & Equity	1,550	1,177	1,071	1,206	930.2
Total Debt	91.28	106.81	113.03	204.87	38.68
Net Cash (Debt)	518.08	284.16	206.03	101.22	251.64
Net Cash Growth	82.32%	37.92%	103.55%	-59.77%	-
Net Cash Per Share	15.75	9.36	6.81	3.50	8.79
Filing Date Shares Outstanding	34.62	30.47	30.18	28.64	28.62
Total Common Shares Outstanding	34.62	30.47	30.18	28.64	28.62
Working Capital	988.93	733.54	626.75	557.92	558.92
Book Value Per Share	36.48	30.16	27.43	29.46	26.85
Tangible Book Value	1,259	912.54	819.7	665.77	591.62
Tangible Book Value Per Share	36.36	29.95	27.16	23.24	20.67
Land	-	117.34	117.34	-	-
Buildings	-	115.92	103.55	-	-
Machinery	-	35.15	46.84	-	-
Construction In Progress	-	0.21	13.48	-	-
Leasehold Improvements	-	5.19	5.62	-	-

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