Apacer Technology 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	1,013	1,073	1,061	1,419	650.06	617.62
Short-Term Investments	504.09	1,404	1,568	1,381	100.44	609.62
Trading Asset Securities	106.63	80.56	-	-	110.01	49.12
Cash & Short-Term Investments	1,623	2,558	2,629	2,800	860.52	1,276
Cash Growth	-26.89%	-2.72%	-6.10%	225.39%	-32.58%	2.46%
Accounts Receivable	1,677	859.92	776.04	736.28	1,338	829.41
Other Receivables	91.68	-	-	-	-	-
Receivables	1,769	859.92	776.04	736.28	1,338	829.41
Inventory	2,367	1,328	1,490	955.48	1,487	797.77
Other Current Assets	103.84	74.22	98.53	106.97	80.51	55.64
Total Current Assets	5,863	4,820	4,994	4,599	3,765	2,959
Property, Plant & Equipment	954.38	945.66	957.21	963.85	893.81	900.64
Long-Term Investments	53.37	38.81	36.52	30.21	32.76	43.81
Goodwill	115.68	115.68	115.68	115.68	-	-
Other Intangible Assets	73.19	89.45	109.64	129.87	43.15	53.23
Long-Term Deferred Tax Assets	161.36	161.36	149.14	175.12	141.34	93.73
Other Long-Term Assets	38.53	41.87	9.14	8.58	1.85	0.52
Total Assets	7,259	6,212	6,372	6,022	4,878	4,051
Accounts Payable	1,353	780.86	1,143	718.67	870.73	710.98
Accrued Expenses	-	-	0.25	0.15	0.08	0.56
Short-Term Debt	441.45	288.51	61.41	92.15	251.98	98.35
Current Portion of Long-Term Debt	1.26	1.24	1.23	2.02	-	-
Current Portion of Leases	18.64	19.31	19.69	15.66	14.85	13.66
Current Income Taxes Payable	58.92	18.35	85.63	110.86	115.27	75.1
Current Unearned Revenue	95.09	47.93	41.03	177.63	37.81	11.81
Other Current Liabilities	478.24	349.97	466.99	492.11	422.89	280.64
Total Current Liabilities	2,447	1,506	1,819	1,609	1,714	1,191
Long-Term Debt	20.18	21.12	22.35	28.11	-	-
Long-Term Leases	43.31	21.75	22.6	31.34	18.09	15.44
Pension & Post-Retirement Benefits	19.63	19.62	24.25	19.98	40.54	29.26
Long-Term Deferred Tax Liabilities	15.89	18.16	21.06	22.89	0.12	-
Other Long-Term Liabilities	0.93	0.95	-	6.56	13.85	5.62
Total Liabilities	2,547	1,588	1,909	1,718	1,786	1,241
Common Stock	1,281	1,287	1,227	1,227	1,018	1,009
Additional Paid-In Capital	1,114	1,155	925.83	924.32	389.15	361.52
Retained Earnings	2,300	2,122	2,245	2,100	1,819	1,548
Comprehensive Income & Other	-95.81	-57.04	-89.48	-87.39	-134.72	-108.96
Total Common Equity	4,600	4,508	4,308	4,164	3,092	2,810
Minority Interest	112.57	116.69	153.71	139.72	0.14	0.14
Shareholders' Equity	4,712	4,625	4,462	4,304	3,092	2,810
Total Liabilities & Equity	7,259	6,212	6,372	6,022	4,878	4,051
Total Debt	524.84	351.93	127.27	169.27	284.91	127.45
Net Cash (Debt)	1,098	2,206	2,502	2,631	575.6	1,149
Net Cash Growth	-41.36%	-11.84%	-4.90%	357.04%	-49.90%	1.15%
Net Cash Per Share	8.49	17.15	20.16	24.02	5.59	11.27
Filing Date Shares Outstanding	128.13	128.73	122.69	122.69	101.82	100.9
Total Common Shares Outstanding	128.13	128.73	122.69	122.69	101.82	100.9
Working Capital	3,416	3,313	3,175	2,989	2,052	1,768
Book Value Per Share	35.90	35.02	35.12	33.94	30.36	27.85
Tangible Book Value	4,411	4,303	4,083	3,919	3,049	2,756
Tangible Book Value Per Share	34.43	33.43	33.28	31.94	29.94	27.32
Land	598.57	598.57	598.57	598.57	556.5	556.5
Buildings	349.94	347.09	339.43	341.54	320.11	302.96
Machinery	287.77	281.65	270.6	283.77	277.68	299.92
Construction In Progress	0.48	2.5	0.48	5.26	1.05	9.58

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.