Topoint Technology 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	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	2,079	1,814	2,013	1,597	2,769	2,578
Short-Term Investments	478.54	689.02	341.92	882.02	-	-
Trading Asset Securities	31.49	23.7	-	181.39	203.83	738.84
Cash & Short-Term Investments	2,589	2,527	2,355	2,660	2,973	3,317
Cash Growth	11.13%	7.30%	-11.47%	-10.52%	-10.37%	12.69%
Accounts Receivable	1,734	1,655	1,292	964.79	1,038	1,378
Other Receivables	80.67	60.29	66.52	84.86	119.33	55.47
Receivables	1,815	1,715	1,359	1,050	1,157	1,433
Inventory	1,207	944.06	749.3	647.89	749.23	692.76
Prepaid Expenses	23.26	16.97	17.47	13.54	13.01	15.61
Other Current Assets	8.97	9	12.61	20.89	25.32	28.55
Total Current Assets	5,643	5,212	4,493	4,392	4,918	5,487
Property, Plant & Equipment	2,401	2,400	2,285	2,070	2,061	1,815
Long-Term Investments	90.87	64.89	60.69	54.97	52.35	48.4
Goodwill	5.12	5.12	8.38	8.38	8.38	8.38
Other Intangible Assets	5.45	4.48	3.77	5.42	7.63	5.21
Long-Term Deferred Tax Assets	88.05	79.06	68.64	61.87	57.56	47.01
Other Long-Term Assets	1,042	200.39	355.8	143.79	248.99	143.37
Total Assets	9,275	7,966	7,276	6,736	7,353	7,554
Accounts Payable	663.28	559.26	319.65	211.82	210.77	395.41
Accrued Expenses	489.58	532.27	484.13	469.99	573.6	594.52
Short-Term Debt	140.52	491.1	447.45	104.43	105.04	147.46
Current Portion of Long-Term Debt	51.17	47.01	-	-	-	-
Current Portion of Leases	23.57	26.76	22.52	18.7	21.05	13.82
Current Income Taxes Payable	126.21	101.71	64.79	79.57	136.87	74.48
Current Unearned Revenue	1.93	15.02	0.46	0.83	0.9	0.26
Other Current Liabilities	685.4	347.59	360.37	168.76	276.57	190.37
Total Current Liabilities	2,182	2,121	1,699	1,054	1,325	1,416
Long-Term Debt	778.4	141.03	121.71	400	400	600
Long-Term Leases	34.02	36.74	68.55	61.69	70.95	44.81
Pension & Post-Retirement Benefits	1.18	1.29	2.08	8.94	11.28	16.71
Long-Term Deferred Tax Liabilities	250.94	223.28	184.84	292.46	224.82	231.24
Other Long-Term Liabilities	13.64	14.66	13.31	12.56	12.54	11.85
Total Liabilities	3,260	2,538	2,090	1,830	2,044	2,321
Common Stock	1,450	1,420	1,422	1,422	1,422	1,422
Additional Paid-In Capital	1,839	1,318	1,229	1,228	1,228	1,228
Retained Earnings	2,242	2,361	2,147	2,050	2,369	2,361
Comprehensive Income & Other	-149.93	-277.8	-177.63	-368.4	-305.48	-362.82
Total Common Equity	5,381	4,821	4,621	4,331	4,713	4,648
Minority Interest	634.51	606.34	565.37	574.93	596.4	585.07
Shareholders' Equity	6,015	5,428	5,186	4,906	5,309	5,233
Total Liabilities & Equity	9,275	7,966	7,276	6,736	7,353	7,554
Total Debt	1,028	742.63	660.23	584.81	597.04	806.1
Net Cash (Debt)	1,562	1,784	1,695	2,075	2,376	2,510
Net Cash Growth	-5.29%	5.28%	-18.33%	-12.65%	-5.37%	1.39%
Net Cash Per Share	10.88	12.53	11.76	14.59	16.35	17.37
Filing Date Shares Outstanding	145.04	142.04	142.18	142.18	142.18	142.18
Total Common Shares Outstanding	145.04	142.04	142.18	142.18	142.18	142.18
Working Capital	3,461	3,091	2,794	3,338	3,593	4,070
Book Value Per Share	37.10	33.94	32.50	30.46	33.15	32.69
Tangible Book Value	5,370	4,812	4,608	4,318	4,697	4,634
Tangible Book Value Per Share	37.02	33.88	32.41	30.37	33.03	32.60
Land	180.73	183.28	178.03	75.65	75.65	75.65
Buildings	1,113	1,100	846.08	844.58	852.53	838.36
Machinery	7,599	7,651	7,720	7,415	7,093	6,935
Construction In Progress	44.42	41.39	137.75	8.39	-	-