Tecstar Technology 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	8.63	27.46	67.91	50.41	33.43
Cash & Short-Term Investments	8.63	27.46	67.91	50.41	33.43
Cash Growth	-68.57%	-59.56%	34.73%	50.80%	32.82%
Accounts Receivable	198.46	186.78	159.09	214.51	213.33
Other Receivables	2.39	2.5	2.49	4.51	0.9
Receivables	200.84	189.28	161.57	219.02	214.23
Inventory	152.42	152.4	132.76	167.79	142.88
Prepaid Expenses	1.3	1.66	1.57	0.73	2.55
Other Current Assets	5.7	5.55	5.29	3.66	6.41
Total Current Assets	368.9	376.36	369.1	441.61	399.5
Property, Plant & Equipment	240.5	257.23	278.43	339.93	337.42
Long-Term Investments	3.01	-	-	-	9.92
Other Intangible Assets	0.17	0.5	0.26	0.45	0.64
Long-Term Deferred Tax Assets	0.51	6.42	8.11	7.36	5
Other Long-Term Assets	28.69	33.29	26.89	61.13	59.16
Total Assets	641.77	673.79	682.78	850.47	811.64
Accounts Payable	150.69	117.97	87.3	131.21	128.67
Accrued Expenses	-	69.33	66.33	65.69	82.74
Short-Term Debt	72.39	55.95	58.15	47.05	52.89
Current Portion of Long-Term Debt	116.55	123.92	122.46	163.05	155.05
Current Portion of Leases	2.55	2.66	3.07	8.96	3.54
Current Income Taxes Payable	-	-	-	0.66	0.64
Current Unearned Revenue	3.45	2.11	-	0.27	0.03
Other Current Liabilities	73.55	4.31	2.64	7.11	15.22
Total Current Liabilities	419.18	376.25	339.94	423.99	438.79
Long-Term Debt	180.16	198.51	210.83	228.89	209.43
Long-Term Leases	2.06	3.76	4.79	27.74	1.09
Long-Term Deferred Tax Liabilities	0.51	0.47	0.17	0.2	0.05
Total Liabilities	601.9	578.99	555.73	680.81	649.36
Common Stock	228	228	188	228.4	228.4
Retained Earnings	-186.73	-131.77	-89.15	-57.25	-63.73
Comprehensive Income & Other	-1.4	-1.43	28.19	-1.48	-2.39
Shareholders' Equity	39.87	94.8	127.05	169.66	162.28
Total Liabilities & Equity	641.77	673.79	682.78	850.47	811.64
Total Debt	373.7	384.8	399.3	475.68	422
Net Cash (Debt)	-365.07	-357.34	-331.39	-425.27	-388.58
Net Cash Per Share	-16.01	-16.23	-17.63	-22.62	-20.67
Filing Date Shares Outstanding	22.81	22.8	18.8	18.8	18.8
Total Common Shares Outstanding	22.81	22.8	18.8	18.8	18.8
Working Capital	-50.28	0.1	29.15	17.62	-39.28
Book Value Per Share	1.75	4.16	6.76	9.02	8.63
Tangible Book Value	39.71	94.31	126.79	169.21	161.64
Tangible Book Value Per Share	1.74	4.14	6.74	9.00	8.60
Land	-	131.33	131.33	131.33	131.33
Buildings	-	179.12	178.45	178.37	178.89
Machinery	-	592.35	615.78	672.49	734.84

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