Apacer Technology 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	852.91	1,073	1,061	1,419	650.06
Short-Term Investments	477.28	1,404	1,568	1,381	100.44
Trading Asset Securities	-	80.56	-	-	110.01
Cash & Short-Term Investments	1,330	2,558	2,629	2,800	860.52
Cash Growth	-47.99%	-2.72%	-6.10%	225.39%	-32.58%
Accounts Receivable	1,487	859.92	776.04	736.28	1,338
Receivables	1,487	859.92	776.04	736.28	1,338
Inventory	4,814	1,328	1,490	955.48	1,487
Other Current Assets	248.06	74.22	98.53	106.97	80.51
Total Current Assets	7,880	4,820	4,994	4,599	3,765
Property, Plant & Equipment	963.24	945.66	957.21	963.85	893.81
Long-Term Investments	56.76	38.81	36.52	30.21	32.76
Goodwill	115.68	115.68	115.68	115.68	-
Other Intangible Assets	67.13	89.45	109.64	129.87	43.15
Long-Term Deferred Tax Assets	167.78	161.36	149.14	175.12	141.34
Other Long-Term Assets	38.61	41.87	9.14	8.58	1.85
Total Assets	9,289	6,212	6,372	6,022	4,878
Accounts Payable	1,353	780.86	1,143	718.67	870.73
Accrued Expenses	-	-	0.25	0.15	0.08
Short-Term Debt	1,619	288.51	61.41	92.15	251.98
Current Portion of Long-Term Debt	1.27	1.24	1.23	2.02	-
Current Portion of Leases	17.42	19.31	19.69	15.66	14.85
Current Income Taxes Payable	150.48	18.35	85.63	110.86	115.27
Current Unearned Revenue	197.21	47.93	41.03	177.63	37.81
Other Current Liabilities	695.62	349.97	466.99	492.11	422.89
Total Current Liabilities	4,034	1,506	1,819	1,609	1,714
Long-Term Debt	19.85	21.12	22.35	28.11	-
Long-Term Leases	40.01	21.75	22.6	31.34	18.09
Pension & Post-Retirement Benefits	26.2	19.62	24.25	19.98	40.54
Long-Term Deferred Tax Liabilities	15.68	18.16	21.06	22.89	0.12
Other Long-Term Liabilities	0.95	0.95	-	6.56	13.85
Total Liabilities	4,136	1,588	1,909	1,718	1,786
Common Stock	1,281	1,287	1,227	1,227	1,018
Additional Paid-In Capital	1,116	1,155	925.83	924.32	389.15
Retained Earnings	2,712	2,122	2,245	2,100	1,819
Comprehensive Income & Other	-76.43	-57.04	-89.48	-87.39	-134.72
Total Common Equity	5,032	4,508	4,308	4,164	3,092
Minority Interest	120.13	116.69	153.71	139.72	0.14
Shareholders' Equity	5,152	4,625	4,462	4,304	3,092
Total Liabilities & Equity	9,289	6,212	6,372	6,022	4,878
Total Debt	1,697	351.93	127.27	169.27	284.91
Net Cash (Debt)	-367.04	2,206	2,502	2,631	575.6
Net Cash Growth	-	-11.84%	-4.90%	357.04%	-49.90%
Net Cash Per Share	-2.83	17.15	20.16	24.02	5.59
Filing Date Shares Outstanding	128.13	128.73	122.69	122.69	101.82
Total Common Shares Outstanding	128.13	128.73	122.69	122.69	101.82
Working Capital	3,846	3,313	3,175	2,989	2,052
Book Value Per Share	39.28	35.02	35.12	33.94	30.36
Tangible Book Value	4,850	4,303	4,083	3,919	3,049
Tangible Book Value Per Share	37.85	33.43	33.28	31.94	29.94
Land	598.57	598.57	598.57	598.57	556.5
Buildings	330.58	347.09	339.43	341.54	320.11
Machinery	287.91	281.65	270.6	283.77	277.68
Construction In Progress	20.6	2.5	0.48	5.26	1.05

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.