Eslite Spectrum 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	1,307	1,480	1,672	1,325	1,261
Short-Term Investments	53.51	8.76	7.06	-	-
Cash & Short-Term Investments	1,361	1,489	1,679	1,325	1,261
Cash Growth	-8.60%	-11.32%	26.68%	5.12%	10.26%
Accounts Receivable	967.59	1,025	1,200	847.67	786.32
Other Receivables	788.37	255.62	149.87	257.62	221.18
Receivables	1,756	1,281	1,350	1,105	1,008
Inventory	1,397	1,318	1,276	1,146	937.15
Other Current Assets	143.02	214.93	261.47	188.51	206.27
Total Current Assets	4,657	4,302	4,566	3,765	3,412
Property, Plant & Equipment	10,062	10,519	11,379	8,369	9,059
Long-Term Investments	112.4	101.93	90.47	75.64	75.48
Other Intangible Assets	77.21	86.8	88.74	101.43	107.6
Long-Term Accounts Receivable	-	155.33	198.22	223.11	228.66
Long-Term Deferred Tax Assets	505.8	594.4	549.24	473.73	223.06
Other Long-Term Assets	559.86	466.54	553.91	550.67	510.45
Total Assets	15,974	16,226	17,426	13,559	13,616
Accounts Payable	2,290	2,106	2,446	1,791	1,876
Accrued Expenses	-	411.54	300.17	268.25	262.64
Short-Term Debt	60	-	-	100	650
Current Portion of Long-Term Debt	-	252.84	396.74	-	-
Current Portion of Leases	1,233	1,266	1,209	1,559	1,536
Current Income Taxes Payable	0.1	0.04	0.1	0.05	3.47
Current Unearned Revenue	226.47	460.98	315.26	296.79	257.46
Other Current Liabilities	1,583	414.48	936.39	373.43	222.22
Total Current Liabilities	5,392	4,912	5,604	4,389	4,808
Long-Term Debt	1,866	2,117	1,943	1,192	200
Long-Term Leases	7,636	8,055	8,866	6,825	7,482
Long-Term Deferred Tax Liabilities	165.28	222.48	166.26	197.29	-
Other Long-Term Liabilities	294.03	302.96	285.16	273.86	277.05
Total Liabilities	15,354	15,609	16,864	12,876	12,767
Common Stock	473.9	473.9	473.9	473.9	473.9
Additional Paid-In Capital	79.12	79.12	208.53	399.23	417.31
Retained Earnings	25.79	11.19	-129.41	-190.7	-18.08
Comprehensive Income & Other	34.11	45.32	1.27	-8.22	-34.24
Total Common Equity	612.92	609.53	554.29	674.21	838.89
Minority Interest	6.51	7.29	7.23	8.29	10.18
Shareholders' Equity	619.43	616.82	561.52	682.51	849.07
Total Liabilities & Equity	15,974	16,226	17,426	13,559	13,616
Total Debt	10,796	11,691	12,414	9,676	9,868
Net Cash (Debt)	-9,435	-10,202	-10,735	-8,350	-8,607
Net Cash Per Share	-199.22	-215.25	-226.53	-176.20	-181.63
Filing Date Shares Outstanding	47.27	47.39	47.39	47.39	47.39
Total Common Shares Outstanding	47.27	47.39	47.39	47.39	47.39
Working Capital	-735.74	-609.75	-1,037	-623.87	-1,396
Book Value Per Share	12.97	12.86	11.70	14.23	17.70
Tangible Book Value	535.71	522.73	465.55	572.79	731.29
Tangible Book Value Per Share	11.33	11.03	9.82	12.09	15.43
Machinery	-	727.19	662.71	550.72	496.5
Construction In Progress	-	113.29	37.9	55.59	76.65
Leasehold Improvements	-	3,672	4,004	2,610	2,591

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