H2U Corporation 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
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	141.54	247.43	195.87	184.07
Short-Term Investments	15.66	16.4	36.53	31.56
Cash & Short-Term Investments	157.2	263.82	232.4	215.63
Cash Growth	-27.10%	13.52%	7.78%	-
Accounts Receivable	71.26	102.85	87.29	113.21
Other Receivables	0.68	1.99	7.73	50.88
Receivables	71.94	104.84	112.02	166.09
Inventory	6.06	9.43	32.18	61.88
Prepaid Expenses	20.92	31.17	33.94	24.56
Other Current Assets	33.67	32.02	41.05	52.01
Total Current Assets	289.78	441.28	451.58	520.17
Property, Plant & Equipment	16.03	16.94	17.57	20.4
Long-Term Investments	188.19	179.87	177.99	149.17
Goodwill	4.37	4.37	0.29	0.29
Other Intangible Assets	23.62	25.66	35.89	24.37
Long-Term Deferred Tax Assets	3.12	3.92	4.66	4.39
Other Long-Term Assets	6.92	7.26	10.33	16.12
Total Assets	532.02	679.29	698.31	734.9
Accounts Payable	26.7	69.36	54.59	73.53
Accrued Expenses	48.68	77.88	70.23	64.74
Short-Term Debt	100	100	145	190
Current Portion of Leases	7.62	8.88	9.03	9.4
Current Unearned Revenue	66.88	62.95	54.96	29.41
Other Current Liabilities	43.75	66.78	33.25	106.27
Total Current Liabilities	293.97	385.85	367.06	473.35
Long-Term Leases	0.24	0.37	0.72	2.97
Long-Term Deferred Tax Liabilities	9.77	7.48	9.1	7.66
Other Long-Term Liabilities	0.31	0.31	-	-
Total Liabilities	304.29	394.01	376.87	483.98
Common Stock	439.44	439.44	279.22	253.35
Additional Paid-In Capital	161.5	161.5	181.66	284.97
Retained Earnings	-342.01	-288.2	-125.92	-313.49
Treasury Stock	-	-	-	-7.48
Comprehensive Income & Other	-34.12	-30.21	-18.5	31.46
Total Common Equity	224.81	282.54	316.47	248.82
Minority Interest	2.92	2.75	4.97	2.1
Shareholders' Equity	227.73	285.28	321.44	250.92
Total Liabilities & Equity	532.02	679.29	698.31	734.9
Total Debt	107.85	109.26	154.75	202.37
Net Cash (Debt)	49.35	154.57	77.65	13.26
Net Cash Growth	272.25%	99.05%	485.75%	-
Net Cash Per Share	1.16	3.67	1.87	0.35
Filing Date Shares Outstanding	43.94	43.94	27.92	37.73
Total Common Shares Outstanding	43.94	43.94	27.92	37.73
Working Capital	-4.2	55.43	84.53	46.82
Book Value Per Share	5.12	6.43	11.33	6.59
Tangible Book Value	196.82	252.51	280.29	224.17
Tangible Book Value Per Share	4.48	5.75	10.04	5.94
Machinery	19.26	17.05	22.6	18.53
Leasehold Improvements	12.76	12.76	12.71	12.38