Apacer Technology 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	1,147	852.91	1,073	1,061	1,419	650.06
Short-Term Investments	14.02	477.28	1,404	1,568	1,381	100.44
Trading Asset Securities	-	-	80.56	-	-	110.01
Cash & Short-Term Investments	1,161	1,330	2,558	2,629	2,800	860.52
Cash Growth	-55.54%	-47.99%	-2.72%	-6.10%	225.39%	-32.58%
Accounts Receivable	3,881	1,487	859.92	776.04	736.28	1,338
Other Receivables	158.87	-	-	-	-	-
Receivables	4,039	1,487	859.92	776.04	736.28	1,338
Inventory	8,384	4,814	1,328	1,490	955.48	1,487
Other Current Assets	289.81	248.06	74.22	98.53	106.97	80.51
Total Current Assets	13,874	7,880	4,820	4,994	4,599	3,765
Property, Plant & Equipment	1,176	963.24	945.66	957.21	963.85	893.81
Long-Term Investments	55.44	56.76	38.81	36.52	30.21	32.76
Goodwill	115.68	115.68	115.68	115.68	115.68	-
Other Intangible Assets	61.24	67.13	89.45	109.64	129.87	43.15
Long-Term Deferred Tax Assets	167.81	167.78	161.36	149.14	175.12	141.34
Other Long-Term Assets	39.14	38.61	41.87	9.14	8.58	1.85
Total Assets	15,490	9,289	6,212	6,372	6,022	4,878
Accounts Payable	3,064	1,353	780.86	1,143	718.67	870.73
Accrued Expenses	-	-	-	0.25	0.15	0.08
Short-Term Debt	2,861	1,619	288.51	61.41	92.15	251.98
Current Portion of Long-Term Debt	1.27	1.27	1.24	1.23	2.02	-
Current Portion of Leases	19.27	17.42	19.31	19.69	15.66	14.85
Current Income Taxes Payable	597.45	150.48	18.35	85.63	110.86	115.27
Current Unearned Revenue	81.74	197.21	47.93	41.03	177.63	37.81
Other Current Liabilities	2,149	695.62	349.97	466.99	492.11	422.89
Total Current Liabilities	8,774	4,034	1,506	1,819	1,609	1,714
Long-Term Debt	182.53	19.85	21.12	22.35	28.11	-
Long-Term Leases	44.98	40.01	21.75	22.6	31.34	18.09
Pension & Post-Retirement Benefits	26.23	26.2	19.62	24.25	19.98	40.54
Long-Term Deferred Tax Liabilities	14.92	15.68	18.16	21.06	22.89	0.12
Other Long-Term Liabilities	0.96	0.95	0.95	-	6.56	13.85
Total Liabilities	9,043	4,136	1,588	1,909	1,718	1,786
Common Stock	1,281	1,281	1,287	1,227	1,227	1,018
Additional Paid-In Capital	1,099	1,116	1,155	925.83	924.32	389.15
Retained Earnings	3,998	2,712	2,122	2,245	2,100	1,819
Comprehensive Income & Other	-63.91	-76.43	-57.04	-89.48	-87.39	-134.72
Total Common Equity	6,314	5,032	4,508	4,308	4,164	3,092
Minority Interest	132.88	120.13	116.69	153.71	139.72	0.14
Shareholders' Equity	6,447	5,152	4,625	4,462	4,304	3,092
Total Liabilities & Equity	15,490	9,289	6,212	6,372	6,022	4,878
Total Debt	3,109	1,697	351.93	127.27	169.27	284.91
Net Cash (Debt)	-1,948	-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	-14.96	-2.83	17.15	20.16	24.02	5.59
Filing Date Shares Outstanding	127.53	128.13	128.73	122.69	122.69	101.82
Total Common Shares Outstanding	127.53	128.13	128.73	122.69	122.69	101.82
Working Capital	5,101	3,846	3,313	3,175	2,989	2,052
Book Value Per Share	49.51	39.28	35.02	35.12	33.94	30.36
Tangible Book Value	6,137	4,850	4,303	4,083	3,919	3,049
Tangible Book Value Per Share	48.12	37.85	33.43	33.28	31.94	29.94
Land	702.4	598.57	598.57	598.57	598.57	556.5
Buildings	332.33	330.58	347.09	339.43	341.54	320.11
Machinery	291.91	287.91	281.65	270.6	283.77	277.68
Construction In Progress	126.13	20.6	2.5	0.48	5.26	1.05