Pell Bio-Med Technology 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
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
Cash & Equivalents	349.23	427.37	167.68	172.4	115.78
Short-Term Investments	371	679.75	938.15	536	-
Trading Asset Securities	-	29.06	-	-	-
Cash & Short-Term Investments	720.23	1,136	1,106	708.4	115.78
Cash Growth	-40.28%	2.74%	56.10%	511.84%	-
Accounts Receivable	6.5	3.75	7.61	6.05	4.5
Other Receivables	2.99	0.56	0.33	0.36	6.12
Receivables	9.49	4.31	7.94	6.41	10.62
Inventory	6.17	6.18	3.76	4.58	4.24
Prepaid Expenses	5.29	9.22	8.86	5.84	1.1
Other Current Assets	200.03	1.84	0.65	0.16	0.08
Total Current Assets	941.2	1,158	1,127	725.39	131.82
Property, Plant & Equipment	618.57	386.45	260.92	298.97	249.74
Long-Term Investments	0.27	0.37	0.37	0.26	0.26
Other Intangible Assets	2	1.89	2.4	2.71	1.47
Other Long-Term Assets	57.74	198.39	27.44	17.07	10.61
Total Assets	1,620	1,745	1,418	1,044	393.89
Accounts Payable	7.31	4.49	6.99	5.72	8.61
Accrued Expenses	114.93	64.12	39.74	14.58	19.19
Short-Term Debt	100	200	-	5	-
Current Portion of Leases	27.88	27.55	25.09	25.07	10.76
Current Unearned Revenue	0	-	-	-	0.75
Other Current Liabilities	19.26	25.19	17.47	6.86	4.87
Total Current Liabilities	269.37	321.35	89.3	57.24	44.18
Long-Term Leases	116.32	137.27	147.47	172.56	124.84
Total Liabilities	385.71	458.62	236.77	229.79	169.02
Common Stock	586.55	578.43	539.43	443.65	333.76
Additional Paid-In Capital	1,848	1,804	1,449	774.25	77.38
Retained Earnings	-1,479	-1,207	-817.85	-419.09	-188.96
Treasury Stock	-0.8	-0.8	-0.8	-	-
Comprehensive Income & Other	2.86	5.52	-	2.13	2.69
Total Common Equity	957.19	1,180	1,170	800.94	224.86
Minority Interest	276.88	106.29	11.18	13.67	0.01
Shareholders' Equity	1,234	1,286	1,181	814.6	224.87
Total Liabilities & Equity	1,620	1,745	1,418	1,044	393.89
Total Debt	244.2	364.82	172.56	202.63	135.6
Net Cash (Debt)	476.03	771.36	933.27	505.77	-19.82
Net Cash Growth	-53.97%	-17.35%	84.52%	-	-
Net Cash Per Share	8.13	13.52	20.17	12.89	-0.60
Filing Date Shares Outstanding	58.57	57.8	53.9	44.36	33.28
Total Common Shares Outstanding	58.57	57.8	53.9	44.36	33.28
Working Capital	671.83	836.38	1,038	668.15	87.64
Book Value Per Share	16.34	20.41	21.71	18.05	6.76
Tangible Book Value	955.19	1,178	1,168	798.22	223.39
Tangible Book Value Per Share	16.31	20.38	21.67	17.99	6.71
Machinery	106.5	95.05	90.37	81.84	75.31
Construction In Progress	400.37	148.34	-	-	-
Leasehold Improvements	90.78	86.72	86.72	86.18	86

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