Inventec Besta Co.,Ltd 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	234.94	255.83	292.61	390.99	441.09	283.23
Short-Term Investments	46.67	48.51	32.49	32.46	31.45	30.66
Cash & Short-Term Investments	281.62	304.34	325.1	423.44	472.54	313.89
Cash Growth	-2.42%	-6.39%	-23.22%	-10.39%	50.54%	18.58%
Accounts Receivable	63.55	41.3	102.45	61.64	127.71	117.59
Other Receivables	27.93	22.97	30.61	27.51	29.88	33.38
Receivables	91.48	64.27	133.05	89.15	157.59	150.96
Inventory	47.87	52.13	51.56	91.59	71.16	88.78
Other Current Assets	24.19	27.64	16.84	14.88	28.49	35.38
Total Current Assets	445.15	448.38	526.55	619.06	729.78	589.01
Property, Plant & Equipment	127.44	137.07	134.18	142.58	142.23	280.54
Long-Term Investments	47.98	36.89	35.36	5.87	6.74	12.95
Other Intangible Assets	9.97	9.71	8.66	9.91	11.04	10.09
Long-Term Deferred Tax Assets	-	-	3.19	3.19	3.19	3.19
Other Long-Term Assets	7.6	6.7	14.2	14.57	15.36	11.25
Total Assets	638.15	638.75	722.13	795.18	908.34	907.04
Accounts Payable	55.14	45.63	99.17	92.95	108.66	166.66
Accrued Expenses	0.23	0.01	0.04	0	1.58	0.07
Current Portion of Leases	3.48	4.54	3.78	3.85	3.49	4.69
Current Unearned Revenue	22.63	19.41	14.18	12.06	3.26	39.56
Other Current Liabilities	54.66	51.65	48.28	47.19	58.25	51.22
Total Current Liabilities	136.14	121.23	165.45	156.05	175.24	262.19
Long-Term Leases	12.79	17.13	4.29	8.29	9.66	7.7
Pension & Post-Retirement Benefits	11.74	12.59	17.78	23.21	37.27	60.49
Long-Term Deferred Tax Liabilities	12.38	13.17	13.16	13.16	13.16	13.07
Other Long-Term Liabilities	3.52	4.08	4.25	2.51	2.24	3.18
Total Liabilities	176.56	168.2	204.91	203.22	237.56	346.63
Common Stock	623.66	623.66	623.66	623.66	623.66	623.66
Additional Paid-In Capital	-	12.05	82.16	100.18	100.18	100.18
Retained Earnings	-58.24	-51.39	-70.11	-18.02	60.9	-48
Comprehensive Income & Other	-103.85	-113.78	-118.49	-113.86	-113.96	-115.44
Shareholders' Equity	461.58	470.55	517.22	591.96	670.78	560.41
Total Liabilities & Equity	638.15	638.75	722.13	795.18	908.34	907.04
Total Debt	16.27	21.67	8.06	12.14	13.15	12.39
Net Cash (Debt)	265.35	282.66	317.04	411.3	459.39	301.5
Net Cash Growth	-4.10%	-10.84%	-22.92%	-10.47%	52.37%	56.12%
Net Cash Per Share	4.25	4.53	5.08	6.59	7.35	4.83
Filing Date Shares Outstanding	62.37	62.37	62.37	62.37	62.37	62.37
Total Common Shares Outstanding	62.37	62.37	62.37	62.37	62.37	62.37
Working Capital	309.01	327.15	361.1	463.02	554.54	326.81
Book Value Per Share	7.40	7.54	8.29	9.49	10.76	8.99
Tangible Book Value	451.62	460.83	508.56	582.06	659.74	550.31
Tangible Book Value Per Share	7.24	7.39	8.15	9.33	10.58	8.82
Land	60.95	60.95	60.95	60.95	60.95	146.27
Buildings	68.21	68.9	68.37	68.63	68.46	151.15
Machinery	69.01	75.86	91.06	86.09	80.98	86.33

Source: S&P Global Market Intelligence. Standard template. Financial Sources.