Topoint Technology Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	2,504	1,814	2,013	1,597	2,769	2,578
Short-Term Investments	435.69	689.02	341.92	882.02	-	-
Trading Asset Securities	36.5	23.7	-	181.39	203.83	738.84
Cash & Short-Term Investments	2,976	2,527	2,355	2,660	2,973	3,317
Cash Growth	25.33%	7.30%	-11.47%	-10.52%	-10.37%	12.69%
Accounts Receivable	2,197	1,655	1,292	964.79	1,038	1,378
Other Receivables	59.41	60.29	66.52	84.86	119.33	55.47
Receivables	2,257	1,715	1,359	1,050	1,157	1,433
Inventory	1,460	944.06	749.3	647.89	749.23	692.76
Prepaid Expenses	103.4	16.97	17.47	13.54	13.01	15.61
Other Current Assets	7.06	9	12.61	20.89	25.32	28.55
Total Current Assets	6,803	5,212	4,493	4,392	4,918	5,487
Property, Plant & Equipment	3,240	2,400	2,285	2,070	2,061	1,815
Long-Term Investments	255.41	64.89	60.69	54.97	52.35	48.4
Goodwill	-	5.12	8.38	8.38	8.38	8.38
Other Intangible Assets	10.05	4.48	3.77	5.42	7.63	5.21
Long-Term Deferred Tax Assets	81.8	79.06	68.64	61.87	57.56	47.01
Other Long-Term Assets	616.76	200.39	355.8	143.79	248.99	143.37
Total Assets	11,007	7,966	7,276	6,736	7,353	7,554

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Accounts Payable	850.4	559.26	319.65	211.82	210.77	395.41
Accrued Expenses	-	532.27	484.13	469.99	573.6	594.52
Short-Term Debt	251.75	491.1	447.45	104.43	105.04	147.46
Current Portion of Long-Term Debt	50.44	47.01	-	-	-	-
Current Portion of Leases	23.76	26.76	22.52	18.7	21.05	13.82
Current Income Taxes Payable	173.21	101.71	64.79	79.57	136.87	74.48
Current Unearned Revenue	0.89	15.02	0.46	0.83	0.9	0.26
Other Current Liabilities	1,493	347.59	360.37	168.76	276.57	190.37
Total Current Liabilities	2,843	2,121	1,699	1,054	1,325	1,416
Long-Term Debt	133.44	141.03	121.71	400	400	600
Long-Term Leases	27.83	36.74	68.55	61.69	70.95	44.81
Pension & Post-Retirement Benefits	1.06	1.29	2.08	8.94	11.28	16.71
Long-Term Deferred Tax Liabilities	289.61	223.28	184.84	292.46	224.82	231.24
Other Long-Term Liabilities	816.5	14.66	13.31	12.56	12.54	11.85
Total Liabilities	4,112	2,538	2,090	1,830	2,044	2,321

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Common Stock	1,471	1,420	1,422	1,422	1,422	1,422
Additional Paid-In Capital	2,242	1,318	1,229	1,228	1,228	1,228
Retained Earnings	2,537	2,361	2,147	2,050	2,369	2,361
Comprehensive Income & Other	56.22	-277.8	-177.63	-368.4	-305.48	-362.82
Total Common Equity	6,306	4,821	4,621	4,331	4,713	4,648
Minority Interest	589.3	606.34	565.37	574.93	596.4	585.07
Shareholders' Equity	6,896	5,428	5,186	4,906	5,309	5,233
Total Liabilities & Equity	11,007	7,966	7,276	6,736	7,353	7,554

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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
Total Debt	487.21	742.63	660.23	584.81	597.04	806.1
Net Cash (Debt)	2,489	1,784	1,695	2,075	2,376	2,510
Net Cash Growth	52.49%	5.28%	-18.33%	-12.65%	-5.37%	1.39%
Net Cash Per Share	17.13	12.53	11.76	14.59	16.35	17.37
Filing Date Shares Outstanding	145.22	142.04	142.18	142.18	142.18	142.18
Total Common Shares Outstanding	145.22	142.04	142.18	142.18	142.18	142.18
Working Capital	3,960	3,091	2,794	3,338	3,593	4,070
Book Value Per Share	43.43	33.94	32.50	30.46	33.15	32.69
Tangible Book Value	6,296	4,812	4,608	4,318	4,697	4,634
Tangible Book Value Per Share	43.36	33.88	32.41	30.37	33.03	32.60
Land	-	183.28	178.03	75.65	75.65	75.65
Buildings	-	1,100	846.08	844.58	852.53	838.36
Machinery	-	7,651	7,720	7,415	7,093	6,935
Construction In Progress	-	41.39	137.75	8.39	-	-