Topoint 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	FY 2020
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	Dec '20 Dec 31, 2020
Cash & Equivalents	1,767	2,013	1,597	2,769	2,578	2,076
Short-Term Investments	581.26	341.92	882.02	-	-	-
Trading Asset Securities	-	-	181.39	203.83	738.84	867.02
Cash & Short-Term Investments	2,348	2,355	2,660	2,973	3,317	2,943
Cash Growth	5.07%	-11.47%	-10.52%	-10.37%	12.69%	26.82%
Accounts Receivable	1,436	1,292	964.79	1,038	1,378	1,097
Other Receivables	59.78	66.52	84.86	119.33	55.47	113.37
Receivables	1,496	1,359	1,050	1,157	1,433	1,210
Inventory	849.68	749.3	647.89	749.23	692.76	485.62
Prepaid Expenses	18.71	17.47	13.54	13.01	15.61	10.86
Other Current Assets	24.29	12.61	20.89	25.32	28.55	12.65
Total Current Assets	4,737	4,493	4,392	4,918	5,487	4,662
Property, Plant & Equipment	2,091	2,285	2,070	2,061	1,815	1,562
Long-Term Investments	80.09	60.69	54.97	52.35	48.4	50.06
Goodwill	8.38	8.38	8.38	8.38	8.38	3.26
Other Intangible Assets	4.12	3.77	5.42	7.63	5.21	5.77
Long-Term Deferred Tax Assets	74.52	68.64	61.87	57.56	47.01	49.26
Other Long-Term Assets	359.19	355.8	143.79	248.99	143.37	34.19
Total Assets	7,355	7,276	6,736	7,353	7,554	6,367
Accounts Payable	462.95	319.65	211.82	210.77	395.41	193.3
Accrued Expenses	452.92	484.13	469.99	573.6	594.52	491.49
Short-Term Debt	539.52	447.45	104.43	105.04	147.46	102.84
Current Portion of Long-Term Debt	31.07	-	-	-	-	15.5
Current Portion of Leases	27.52	22.52	18.7	21.05	13.82	8.79
Current Income Taxes Payable	68.79	64.79	79.57	136.87	74.48	52.07
Current Unearned Revenue	1.76	0.46	0.83	0.9	0.26	1.29
Other Current Liabilities	306.74	360.37	168.76	276.57	190.37	158.22
Total Current Liabilities	1,891	1,699	1,054	1,325	1,416	1,024
Long-Term Debt	134.65	121.71	400	400	600	324.24
Long-Term Leases	46.47	68.55	61.69	70.95	44.81	15.71
Pension & Post-Retirement Benefits	1.74	2.08	8.94	11.28	16.71	10.28
Long-Term Deferred Tax Liabilities	194.81	184.84	292.46	224.82	231.24	193.38
Other Long-Term Liabilities	12.47	13.31	12.56	12.54	11.85	12.52
Total Liabilities	2,281	2,090	1,830	2,044	2,321	1,580
Common Stock	1,422	1,422	1,422	1,422	1,422	1,422
Additional Paid-In Capital	1,229	1,229	1,228	1,228	1,228	1,230
Retained Earnings	2,218	2,147	2,050	2,369	2,361	2,138
Treasury Stock	-22.29	-	-	-	-	-
Comprehensive Income & Other	-348	-177.63	-368.4	-305.48	-362.82	-345.32
Total Common Equity	4,499	4,621	4,331	4,713	4,648	4,444
Minority Interest	574.71	565.37	574.93	596.4	585.07	342.54
Shareholders' Equity	5,073	5,186	4,906	5,309	5,233	4,787
Total Liabilities & Equity	7,355	7,276	6,736	7,353	7,554	6,367
Total Debt	779.22	660.23	584.81	597.04	806.1	467.09
Net Cash (Debt)	1,569	1,695	2,075	2,376	2,510	2,476
Net Cash Growth	-5.51%	-18.33%	-12.65%	-5.37%	1.39%	35.52%
Net Cash Per Share	10.95	11.76	14.59	16.35	17.37	17.13
Filing Date Shares Outstanding	141.37	142.18	142.18	142.18	142.18	142.18
Total Common Shares Outstanding	141.37	142.18	142.18	142.18	142.18	142.18
Working Capital	2,846	2,794	3,338	3,593	4,070	3,639
Book Value Per Share	31.82	32.50	30.46	33.15	32.69	31.26
Tangible Book Value	4,486	4,608	4,318	4,697	4,634	4,435
Tangible Book Value Per Share	31.73	32.41	30.37	33.03	32.60	31.20
Land	177.34	178.03	75.65	75.65	75.65	75.65
Buildings	828.1	846.08	844.58	852.53	838.36	579.32
Machinery	7,491	7,720	7,415	7,093	6,935	6,512
Construction In Progress	13.2	137.75	8.39	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.