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	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	218.69	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	218.69	317.09	304.34	325.1	423.44	472.54
Cash Growth	-26.17%	4.19%	-6.39%	-23.22%	-10.39%	50.54%
Accounts Receivable	61.52	58.78	41.3	102.45	61.64	127.71
Other Receivables	70.8	45.02	22.97	30.61	27.51	29.88
Receivables	132.31	103.79	64.27	133.05	89.15	157.59
Inventory	50.34	57.55	52.13	51.56	91.59	71.16
Other Current Assets	78.24	27.51	27.64	16.84	14.88	28.49
Total Current Assets	479.58	505.94	448.38	526.55	619.06	729.78
Property, Plant & Equipment	122.33	122.96	137.07	134.18	142.58	142.23
Long-Term Investments	35.74	46.97	36.89	35.36	5.87	6.74
Other Intangible Assets	8.52	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	8.65	7.43	6.7	14.2	14.57	15.36
Total Assets	654.83	692.47	638.75	722.13	795.18	908.34
Accounts Payable	42.41	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	2.67	2.92	4.54	3.78	3.85	3.49
Current Unearned Revenue	9.76	11.42	19.41	14.18	12.06	3.26
Other Current Liabilities	117.77	71.34	51.65	48.28	47.19	58.25
Total Current Liabilities	172.62	193.17	121.23	165.45	156.05	175.24
Long-Term Leases	7.8	9.4	17.13	4.29	8.29	9.66
Pension & Post-Retirement Benefits	11.25	11.97	12.59	17.78	23.21	37.27
Long-Term Deferred Tax Liabilities	13.98	13.27	13.17	13.16	13.16	13.16
Other Long-Term Liabilities	2.93	3.57	4.08	4.25	2.51	2.24
Total Liabilities	208.56	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	-222.15	-215.97	-51.39	-70.11	-18.02	60.9
Comprehensive Income & Other	44.75	53.4	-113.78	-118.49	-113.86	-113.96
Shareholders' Equity	446.26	461.09	470.55	517.22	591.96	670.78
Total Liabilities & Equity	654.83	692.47	638.75	722.13	795.18	908.34
Total Debt	10.47	12.33	21.67	8.06	12.14	13.15
Net Cash (Debt)	208.22	304.76	282.66	317.04	411.3	459.39
Net Cash Growth	-25.41%	7.82%	-10.84%	-22.92%	-10.47%	52.37%
Net Cash Per Share	3.30	4.89	4.53	5.08	6.59	7.35
Filing Date Shares Outstanding	39.8	62.37	62.37	62.37	62.37	62.37
Total Common Shares Outstanding	39.8	62.37	62.37	62.37	62.37	62.37
Working Capital	306.97	312.77	327.15	361.1	463.02	554.54
Book Value Per Share	11.21	7.39	7.54	8.29	9.49	10.76
Tangible Book Value	437.74	451.92	460.83	508.56	582.06	659.74
Tangible Book Value Per Share	11.00	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	-	-	-	-