Tecstar Technology 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	Jun '25 Jun 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	8.75	27.46	67.91	50.41	33.43	25.17
Cash & Short-Term Investments	8.75	27.46	67.91	50.41	33.43	25.17
Cash Growth	-56.71%	-59.56%	34.73%	50.80%	32.82%	-37.30%
Accounts Receivable	185.47	186.78	159.09	214.51	213.33	223.89
Other Receivables	2.44	2.5	2.49	4.51	0.9	1.4
Receivables	187.91	189.28	161.57	219.02	214.23	225.29
Inventory	119.83	152.4	132.76	167.79	142.88	125.97
Prepaid Expenses	2.3	1.66	1.57	0.73	2.55	1.25
Other Current Assets	5.09	5.55	5.29	3.66	6.41	4.12
Total Current Assets	323.88	376.36	369.1	441.61	399.5	381.79
Property, Plant & Equipment	250.18	257.23	278.43	339.93	337.42	357.63
Long-Term Investments	-	-	-	-	9.92	11.63
Other Intangible Assets	0.33	0.5	0.26	0.45	0.64	0.39
Long-Term Deferred Tax Assets	3.61	6.42	8.11	7.36	5	7.11
Other Long-Term Assets	38.45	33.29	26.89	61.13	59.16	49.89
Total Assets	616.45	673.79	682.78	850.47	811.64	808.45
Accounts Payable	115.67	117.97	87.3	131.21	128.67	97.93
Accrued Expenses	65.49	69.33	66.33	65.69	82.74	84.22
Short-Term Debt	54.7	55.95	58.15	47.05	52.89	88.33
Current Portion of Long-Term Debt	127.63	123.92	122.46	163.05	155.05	111.99
Current Portion of Leases	2.22	2.66	3.07	8.96	3.54	7.71
Current Income Taxes Payable	-	-	-	0.66	0.64	0.65
Current Unearned Revenue	2.07	2.11	-	0.27	0.03	-
Other Current Liabilities	4.5	4.31	2.64	7.11	15.22	11.43
Total Current Liabilities	372.28	376.25	339.94	423.99	438.79	402.26
Long-Term Debt	184.57	198.51	210.83	228.89	209.43	245.23
Long-Term Leases	2.71	3.76	4.79	27.74	1.09	2.43
Pension & Post-Retirement Benefits	-	-	-	-	-	1.99
Long-Term Deferred Tax Liabilities	0.16	0.47	0.17	0.2	0.05	0.13
Total Liabilities	559.71	578.99	555.73	680.81	649.36	652.04
Common Stock	228	228	188	228.4	228.4	228.4
Retained Earnings	-169.26	-131.77	-89.15	-57.25	-63.73	-69.77
Comprehensive Income & Other	-2	-1.43	28.19	-1.48	-2.39	-2.22
Shareholders' Equity	56.74	94.8	127.05	169.66	162.28	156.41
Total Liabilities & Equity	616.45	673.79	682.78	850.47	811.64	808.45
Total Debt	371.83	384.8	399.3	475.68	422	455.7
Net Cash (Debt)	-363.08	-357.34	-331.39	-425.27	-388.58	-430.53
Net Cash Per Share	-15.92	-16.23	-17.63	-22.62	-20.67	-25.29
Filing Date Shares Outstanding	22.8	22.8	18.8	18.8	18.8	18.8
Total Common Shares Outstanding	22.8	22.8	18.8	18.8	18.8	18.8
Working Capital	-48.4	0.1	29.15	17.62	-39.28	-20.47
Book Value Per Share	2.49	4.16	6.76	9.02	8.63	8.32
Tangible Book Value	56.41	94.31	126.79	169.21	161.64	156.01
Tangible Book Value Per Share	2.47	4.14	6.74	9.00	8.60	8.30
Land	131.33	131.33	131.33	131.33	131.33	131.33
Buildings	179.12	179.12	178.45	178.37	178.89	178.71
Machinery	598.28	592.35	615.78	672.49	734.84	761.44

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