Eslite Spectrum 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	1,291	1,480	1,672	1,325	1,261	1,143
Short-Term Investments	-	8.76	7.06	-	-	-
Cash & Short-Term Investments	1,291	1,489	1,679	1,325	1,261	1,143
Cash Growth	33.89%	-11.32%	26.68%	5.12%	10.26%	-8.09%
Accounts Receivable	869.09	1,025	1,200	847.67	786.32	820.65
Other Receivables	753.69	255.62	149.87	257.62	221.18	160.94
Receivables	1,623	1,281	1,350	1,105	1,008	981.59
Inventory	1,367	1,318	1,276	1,146	937.15	642.07
Other Current Assets	223.36	214.93	261.47	188.51	206.27	274.06
Total Current Assets	4,505	4,302	4,566	3,765	3,412	3,041
Property, Plant & Equipment	10,254	10,519	11,379	8,369	9,059	10,417
Long-Term Investments	111.93	101.93	90.47	75.64	75.48	68.97
Other Intangible Assets	84.45	86.8	88.74	101.43	107.6	52.92
Long-Term Accounts Receivable	121.99	155.33	198.22	223.11	228.66	258.37
Long-Term Deferred Tax Assets	514.53	594.4	549.24	473.73	223.06	162.29
Other Long-Term Assets	445.17	466.54	553.91	550.67	510.45	495.01
Total Assets	16,037	16,226	17,426	13,559	13,616	14,496
Accounts Payable	2,195	2,106	2,446	1,791	1,876	1,527
Accrued Expenses	273.81	411.54	300.17	268.25	262.64	177.08
Short-Term Debt	160	-	-	100	650	503
Current Portion of Long-Term Debt	252.84	252.84	396.74	-	-	-
Current Portion of Leases	1,215	1,266	1,209	1,559	1,536	1,588
Current Income Taxes Payable	-	0.04	0.1	0.05	3.47	13.32
Current Unearned Revenue	482.17	460.98	315.26	296.79	257.46	209.19
Other Current Liabilities	599.81	414.48	936.39	373.43	222.22	264.19
Total Current Liabilities	5,179	4,912	5,604	4,389	4,808	4,282
Long-Term Debt	1,990	2,117	1,943	1,192	200	-
Long-Term Leases	7,802	8,055	8,866	6,825	7,482	8,787
Long-Term Deferred Tax Liabilities	166.81	222.48	166.26	197.29	-	0.49
Other Long-Term Liabilities	303.22	302.96	285.16	273.86	277.05	294.37
Total Liabilities	15,441	15,609	16,864	12,876	12,767	13,364
Common Stock	473.9	473.9	473.9	473.9	473.9	473.9
Additional Paid-In Capital	79.12	79.12	208.53	399.23	417.31	417.31
Retained Earnings	17.7	11.19	-129.41	-190.7	-18.08	251.75
Comprehensive Income & Other	18.58	45.32	1.27	-8.22	-34.24	-28.7
Total Common Equity	589.3	609.53	554.29	674.21	838.89	1,114
Minority Interest	6.79	7.29	7.23	8.29	10.18	17.62
Shareholders' Equity	596.09	616.82	561.52	682.51	849.07	1,132
Total Liabilities & Equity	16,037	16,226	17,426	13,559	13,616	14,496
Total Debt	11,420	11,691	12,414	9,676	9,868	10,878
Net Cash (Debt)	-10,129	-10,202	-10,735	-8,350	-8,607	-9,735
Net Cash Per Share	-213.66	-215.25	-226.53	-176.20	-181.63	-205.38
Filing Date Shares Outstanding	47.39	47.39	47.39	47.39	47.39	47.39
Total Common Shares Outstanding	47.39	47.39	47.39	47.39	47.39	47.39
Working Capital	-673.81	-609.75	-1,037	-623.87	-1,396	-1,241
Book Value Per Share	12.44	12.86	11.70	14.23	17.70	23.51
Tangible Book Value	504.85	522.73	465.55	572.79	731.29	1,061
Tangible Book Value Per Share	10.65	11.03	9.82	12.09	15.43	22.40
Machinery	740.16	727.19	662.71	550.72	496.5	388.64
Construction In Progress	78.09	113.29	37.9	55.59	76.65	193.21
Leasehold Improvements	3,825	3,672	4,004	2,610	2,591	2,497

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