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 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	195.63	254.98	255.83	292.61	390.99	441.09
Short-Term Investments	36.28	62.11	48.51	32.49	32.46	31.45
Cash & Short-Term Investments	231.91	317.09	304.34	325.1	423.44	472.54
Cash Growth	-23.39%	4.19%	-6.39%	-23.22%	-10.39%	50.54%
Accounts Receivable	68.02	58.78	41.3	102.45	61.64	127.71
Other Receivables	33.94	45.02	22.97	30.61	27.51	29.88
Receivables	101.97	103.79	64.27	133.05	89.15	157.59
Inventory	53.73	57.55	52.13	51.56	91.59	71.16
Other Current Assets	48.99	27.51	27.64	16.84	14.88	28.49
Total Current Assets	436.59	505.94	448.38	526.55	619.06	729.78
Property, Plant & Equipment	122.38	122.96	137.07	134.18	142.58	142.23
Long-Term Investments	40.05	46.97	36.89	35.36	5.87	6.74
Other Intangible Assets	8.6	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	6.87	7.43	6.7	14.2	14.57	15.36
Total Assets	614.49	692.47	638.75	722.13	795.18	908.34
Accounts Payable	46.47	107.47	45.63	99.17	92.95	108.66
Accrued Expenses	1.77	0.01	0.01	0.04	0	1.58
Current Portion of Leases	2.75	2.92	4.54	3.78	3.85	3.49
Current Unearned Revenue	9.84	11.42	19.41	14.18	12.06	3.26
Other Current Liabilities	67.43	71.34	51.65	48.28	47.19	58.25
Total Current Liabilities	128.27	193.17	121.23	165.45	156.05	175.24
Long-Term Leases	8.42	9.4	17.13	4.29	8.29	9.66
Pension & Post-Retirement Benefits	11.62	11.97	12.59	17.78	23.21	37.27
Long-Term Deferred Tax Liabilities	13.87	13.27	13.17	13.16	13.16	13.16
Other Long-Term Liabilities	2.88	3.57	4.08	4.25	2.51	2.24
Total Liabilities	165.06	231.37	168.2	204.91	203.22	237.56
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
Retained Earnings	-222.55	-215.97	-51.39	-70.11	-18.02	60.9
Comprehensive Income & Other	48.31	53.4	-113.78	-118.49	-113.86	-113.96
Shareholders' Equity	449.43	461.09	470.55	517.22	591.96	670.78
Total Liabilities & Equity	614.49	692.47	638.75	722.13	795.18	908.34
Total Debt	11.17	12.33	21.67	8.06	12.14	13.15
Net Cash (Debt)	220.74	304.76	282.66	317.04	411.3	459.39
Net Cash Growth	-22.41%	7.82%	-10.84%	-22.92%	-10.47%	52.37%
Net Cash Per Share	3.54	4.89	4.53	5.08	6.59	7.35
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	308.32	312.77	327.15	361.1	463.02	554.54
Book Value Per Share	7.21	7.39	7.54	8.29	9.49	10.76
Tangible Book Value	440.83	451.92	460.83	508.56	582.06	659.74
Tangible Book Value Per Share	7.07	7.25	7.39	8.15	9.33	10.58
Land	60.95	60.95	60.95	60.95	60.95	60.95
Buildings	69.42	68.98	68.9	68.37	68.63	68.46
Machinery	70.88	69.28	75.86	91.06	86.09	80.98
Construction In Progress	0.49	0.34	-	-	-	-