Inventec Besta Co.,Ltd 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	254.98	255.83	292.61	390.99	441.09
Short-Term Investments	62.11	48.51	32.49	32.46	31.45
Cash & Short-Term Investments	317.09	304.34	325.1	423.44	472.54
Cash Growth	4.19%	-6.39%	-23.22%	-10.39%	50.54%
Accounts Receivable	58.78	41.3	102.45	61.64	127.71
Other Receivables	45.02	22.97	30.61	27.51	29.88
Receivables	103.79	64.27	133.05	89.15	157.59
Inventory	57.55	52.13	51.56	91.59	71.16
Other Current Assets	27.51	27.64	16.84	14.88	28.49
Total Current Assets	505.94	448.38	526.55	619.06	729.78
Property, Plant & Equipment	122.96	137.07	134.18	142.58	142.23
Long-Term Investments	46.97	36.89	35.36	5.87	6.74
Other Intangible Assets	9.17	9.71	8.66	9.91	11.04
Long-Term Deferred Tax Assets	-	-	3.19	3.19	3.19
Other Long-Term Assets	7.43	6.7	14.2	14.57	15.36
Total Assets	692.47	638.75	722.13	795.18	908.34
Accounts Payable	107.47	45.63	99.17	92.95	108.66
Accrued Expenses	0.01	0.01	0.04	0	1.58
Current Portion of Leases	2.92	4.54	3.78	3.85	3.49
Current Unearned Revenue	11.42	19.41	14.18	12.06	3.26
Other Current Liabilities	71.34	51.65	48.28	47.19	58.25
Total Current Liabilities	193.17	121.23	165.45	156.05	175.24
Long-Term Leases	9.4	17.13	4.29	8.29	9.66
Pension & Post-Retirement Benefits	11.97	12.59	17.78	23.21	37.27
Long-Term Deferred Tax Liabilities	13.27	13.17	13.16	13.16	13.16
Other Long-Term Liabilities	3.57	4.08	4.25	2.51	2.24
Total Liabilities	231.37	168.2	204.91	203.22	237.56
Common Stock	623.66	623.66	623.66	623.66	623.66
Additional Paid-In Capital	-	12.05	82.16	100.18	100.18
Retained Earnings	-215.97	-51.39	-70.11	-18.02	60.9
Comprehensive Income & Other	53.4	-113.78	-118.49	-113.86	-113.96
Shareholders' Equity	461.09	470.55	517.22	591.96	670.78
Total Liabilities & Equity	692.47	638.75	722.13	795.18	908.34
Total Debt	12.33	21.67	8.06	12.14	13.15
Net Cash (Debt)	304.76	282.66	317.04	411.3	459.39
Net Cash Growth	7.82%	-10.84%	-22.92%	-10.47%	52.37%
Net Cash Per Share	4.89	4.53	5.08	6.59	7.35
Filing Date Shares Outstanding	62.37	62.37	62.37	62.37	62.37
Total Common Shares Outstanding	62.37	62.37	62.37	62.37	62.37
Working Capital	312.77	327.15	361.1	463.02	554.54
Book Value Per Share	7.39	7.54	8.29	9.49	10.76
Tangible Book Value	451.92	460.83	508.56	582.06	659.74
Tangible Book Value Per Share	7.25	7.39	8.15	9.33	10.58
Land	60.95	60.95	60.95	60.95	60.95
Buildings	68.98	68.9	68.37	68.63	68.46
Machinery	69.28	75.86	91.06	86.09	80.98
Construction In Progress	0.34	-	-	-	-

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