Grand Process 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	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	4,595	2,985	2,170	1,921	1,088	869.09
Short-Term Investments	784.5	1,088	485.5	312.25	921.21	765.24
Cash & Short-Term Investments	5,379	4,073	2,656	2,233	2,010	1,634
Cash Growth	60.21%	53.35%	18.91%	11.13%	22.96%	26.36%
Accounts Receivable	722.66	563.04	425.29	481.32	576.49	348.36
Other Receivables	19.66	17.06	5.58	7.25	9.01	4.07
Receivables	742.32	580.1	430.87	488.57	585.5	352.43
Inventory	3,256	2,473	1,776	1,879	1,611	1,271
Prepaid Expenses	84.52	167.56	43.82	162.77	36.37	60.28
Other Current Assets	46.09	41.98	37.92	37.17	18.68	26.51
Total Current Assets	9,509	7,335	4,944	4,800	4,261	3,344
Property, Plant & Equipment	2,275	2,163	1,926	1,296	1,056	1,052
Long-Term Investments	472.33	400.71	342.78	294.22	302.05	506.97
Goodwill	315.97	315.97	315.97	315.97	315.97	315.97
Other Intangible Assets	39.81	52.53	78.58	107.97	135.58	167.06
Long-Term Deferred Tax Assets	95.68	68.44	67.61	83.91	64.77	56.15
Other Long-Term Assets	32.22	24.01	16.04	15.18	13.7	1.52
Total Assets	12,740	10,360	7,692	6,914	6,149	5,443
Accounts Payable	871.03	1,108	488.18	506.38	665.5	453.08
Accrued Expenses	407.04	363.74	284.14	361.75	314.84	282.37
Short-Term Debt	205.45	348.96	317.13	281.93	338.69	218
Current Portion of Long-Term Debt	126.01	156.93	190.03	-	41.39	37.13
Current Portion of Leases	6.47	5.57	6.8	6.09	3.33	1.27
Current Income Taxes Payable	194.96	163.82	206.99	161.73	166.82	119.63
Current Unearned Revenue	2,823	1,965	1,178	1,314	896.33	874
Other Current Liabilities	195.82	128.72	214.3	264.64	177.03	106.97
Total Current Liabilities	4,830	4,240	2,886	2,897	2,604	2,092
Long-Term Debt	945.72	1,412	959.97	479.16	296.89	332.98
Long-Term Leases	54.71	50.8	51.38	53.37	1.2	1.32
Pension & Post-Retirement Benefits	7.7	7.67	9.61	8.48	16.91	14.38
Long-Term Deferred Tax Liabilities	44.52	37.18	50.57	46.79	41.25	44.89
Other Long-Term Liabilities	1,868	37.96	19.78	24.4	29	19.56
Total Liabilities	7,751	5,786	3,977	3,509	2,989	2,506
Common Stock	292.16	292.16	292.16	292.16	292.16	292.16
Additional Paid-In Capital	1,920	1,645	1,178	1,123	1,111	1,102
Retained Earnings	2,581	2,453	2,072	1,853	1,768	1,372
Treasury Stock	-	-	-68.96	-82.65	-82.65	-82.65
Comprehensive Income & Other	164.24	150.32	208.42	183.29	38.04	221.43
Total Common Equity	4,957	4,540	3,681	3,369	3,127	2,906
Minority Interest	32.38	34.22	33.75	36.8	33.29	32.2
Shareholders' Equity	4,990	4,574	3,715	3,405	3,160	2,938
Total Liabilities & Equity	12,740	10,360	7,692	6,914	6,149	5,443
Total Debt	1,338	1,974	1,525	820.54	681.5	590.7
Net Cash (Debt)	4,041	2,098	1,130	1,413	1,328	1,044
Net Cash Growth	136.31%	85.64%	-19.99%	6.38%	27.26%	62.85%
Net Cash Per Share	137.93	71.99	39.34	48.90	46.24	36.41
Filing Date Shares Outstanding	29.22	29.22	28.64	28.52	28.52	28.52
Total Common Shares Outstanding	29.22	29.22	28.64	28.52	28.52	28.52
Working Capital	4,679	3,094	2,059	1,904	1,657	1,252
Book Value Per Share	169.68	155.39	128.54	118.11	109.64	101.87
Tangible Book Value	4,602	4,171	3,286	2,945	2,675	2,423
Tangible Book Value Per Share	157.50	142.78	114.77	103.24	93.80	84.94
Land	532.61	532.61	532.61	532.61	550.79	550.79
Buildings	1,504	572.49	596.85	540.29	532.73	520.76
Machinery	321.26	187.97	194.46	204.18	288.06	279.41
Construction In Progress	242.8	1,152	884.76	280.69	33.04	1.23

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