Topoint Technology 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	1,814	2,013	1,597	2,769	2,578
Short-Term Investments	689.02	341.92	882.02	-	-
Trading Asset Securities	23.72	-	181.39	203.83	738.84
Cash & Short-Term Investments	2,527	2,355	2,660	2,973	3,317
Cash Growth	7.30%	-11.47%	-10.52%	-10.37%	12.69%
Accounts Receivable	1,643	1,292	964.79	1,038	1,378
Other Receivables	27.01	66.52	84.86	119.33	55.47
Receivables	1,670	1,359	1,050	1,157	1,433
Inventory	920.9	749.3	647.89	749.23	692.76
Prepaid Expenses	86.88	17.47	13.54	13.01	15.61
Other Current Assets	7.3	12.61	20.89	25.32	28.55
Total Current Assets	5,212	4,493	4,392	4,918	5,487
Property, Plant & Equipment	2,400	2,285	2,070	2,061	1,815
Long-Term Investments	64.89	60.69	54.97	52.35	48.4
Goodwill	-	8.38	8.38	8.38	8.38
Other Intangible Assets	9.59	3.77	5.42	7.63	5.21
Long-Term Deferred Tax Assets	79.06	68.64	61.87	57.56	47.01
Other Long-Term Assets	200.39	355.8	143.79	248.99	143.37
Total Assets	7,966	7,276	6,736	7,353	7,554
Accounts Payable	559.26	319.65	211.82	210.77	395.41
Accrued Expenses	-	484.13	469.99	573.6	594.52
Short-Term Debt	491.1	447.45	104.43	105.04	147.46
Current Portion of Leases	26.76	22.52	18.7	21.05	13.82
Current Income Taxes Payable	101.71	64.79	79.57	136.87	74.48
Current Unearned Revenue	15.02	0.46	0.83	0.9	0.26
Other Current Liabilities	926.87	360.37	168.76	276.57	190.37
Total Current Liabilities	2,121	1,699	1,054	1,325	1,416
Long-Term Debt	141.03	121.71	400	400	600
Long-Term Leases	36.74	68.55	61.69	70.95	44.81
Pension & Post-Retirement Benefits	-	2.08	8.94	11.28	16.71
Long-Term Deferred Tax Liabilities	223.28	184.84	292.46	224.82	231.24
Other Long-Term Liabilities	15.95	13.31	12.56	12.54	11.85
Total Liabilities	2,538	2,090	1,830	2,044	2,321
Common Stock	1,420	1,422	1,422	1,422	1,422
Additional Paid-In Capital	1,318	1,229	1,228	1,228	1,228
Retained Earnings	2,361	2,147	2,050	2,369	2,361
Comprehensive Income & Other	-277.8	-177.63	-368.4	-305.48	-362.82
Total Common Equity	4,821	4,621	4,331	4,713	4,648
Minority Interest	606.34	565.37	574.93	596.4	585.07
Shareholders' Equity	5,428	5,186	4,906	5,309	5,233
Total Liabilities & Equity	7,966	7,276	6,736	7,353	7,554
Total Debt	695.62	660.23	584.81	597.04	806.1
Net Cash (Debt)	1,831	1,695	2,075	2,376	2,510
Net Cash Growth	8.05%	-18.33%	-12.65%	-5.37%	1.39%
Net Cash Per Share	12.84	11.76	14.59	16.35	17.37
Filing Date Shares Outstanding	140.98	142.18	142.18	142.18	142.18
Total Common Shares Outstanding	140.98	142.18	142.18	142.18	142.18
Working Capital	3,091	2,794	3,338	3,593	4,070
Book Value Per Share	34.20	32.50	30.46	33.15	32.69
Tangible Book Value	4,812	4,608	4,318	4,697	4,634
Tangible Book Value Per Share	34.13	32.41	30.37	33.03	32.60
Land	-	178.03	75.65	75.65	75.65
Buildings	-	846.08	844.58	852.53	838.36
Machinery	-	7,720	7,415	7,093	6,935
Construction In Progress	-	137.75	8.39	-	-

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