Health & Life 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	247.65	227.02	150.72	156.64	200.01
Short-Term Investments	-	50	-	-	-
Cash & Short-Term Investments	247.65	277.02	150.72	156.64	200.01
Cash Growth	-10.60%	83.80%	-3.78%	-21.68%	-53.97%
Accounts Receivable	93.69	139.81	104.75	141.85	103
Other Receivables	1.01	0.39	1.59	1	2.75
Receivables	94.7	140.2	106.34	142.86	105.75
Inventory	119.02	130.48	209.78	238.96	239.38
Prepaid Expenses	32.41	33.05	23.75	25.41	22.96
Other Current Assets	0.31	0.34	7.98	7.98	7.96
Total Current Assets	494.09	581.09	498.57	571.84	576.06
Property, Plant & Equipment	141.91	152.18	164.84	175.11	153.53
Long-Term Investments	4.01	5.85	2.64	1.67	3.55
Other Intangible Assets	1.12	2.02	4.47	7.31	1.41
Long-Term Deferred Tax Assets	25.03	19.95	21.92	21.46	20.63
Other Long-Term Assets	56.98	56.19	18.35	22.38	21.21
Total Assets	723.13	817.26	710.79	799.76	776.39
Accounts Payable	138.46	148.47	196.6	172.11	180.94
Accrued Expenses	16.91	18.02	21.89	15.83	15.81
Short-Term Debt	-	-	65	116.57	65
Current Portion of Long-Term Debt	-	12.61	12.61	12.61	12.61
Current Portion of Leases	3.78	3.68	11.92	12.44	8.61
Current Unearned Revenue	33.05	27.23	24.4	36.32	37.83
Other Current Liabilities	14.5	11.73	16.94	7.71	25.62
Total Current Liabilities	206.7	221.74	349.36	373.59	346.42
Long-Term Debt	190.02	190.8	19.22	31.53	44.14
Long-Term Leases	3.04	6.93	4.73	16.13	4.29
Long-Term Deferred Tax Liabilities	2.01	3.44	1.54	5.36	2.8
Other Long-Term Liabilities	0.79	1.31	0.57	0.57	0.57
Total Liabilities	402.56	424.21	375.42	427.18	398.22
Common Stock	474.08	474.08	474.08	474.08	474.08
Additional Paid-In Capital	35.11	35.11	0.01	0.01	0.01
Retained Earnings	-130.44	-68.59	-92.83	-59.6	-42.06
Comprehensive Income & Other	-58.17	-47.54	-45.88	-41.9	-53.85
Shareholders' Equity	320.57	393.05	335.37	372.58	378.18
Total Liabilities & Equity	723.13	817.26	710.79	799.76	776.39
Total Debt	196.85	214.01	113.48	189.28	134.65
Net Cash (Debt)	50.8	63.01	37.24	-32.64	65.37
Net Cash Growth	-19.38%	69.22%	-	-	-70.23%
Net Cash Per Share	1.07	1.25	0.79	-0.69	1.38
Filing Date Shares Outstanding	47.41	47.41	47.41	47.41	47.41
Total Common Shares Outstanding	47.41	47.41	47.41	47.41	47.41
Working Capital	287.39	359.35	149.21	198.25	229.65
Book Value Per Share	6.76	8.29	7.07	7.86	7.98
Tangible Book Value	319.46	391.03	330.9	365.27	376.77
Tangible Book Value Per Share	6.74	8.25	6.98	7.70	7.95
Land	44.93	44.93	44.93	44.93	44.93
Buildings	77.16	81.91	81.9	79.57	73.07
Machinery	4.55	4.07	3.49	3.16	3.14
Construction In Progress	-	-	-	-	0.13

Source: S&P Global Market Intelligence. Standard template. Financial Sources.