Grand Process 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	2,545	2,985	2,170	1,921	1,088
Short-Term Investments	3,113	1,088	485.5	312.25	921.21
Cash & Short-Term Investments	5,657	4,073	2,656	2,233	2,010
Cash Growth	38.92%	53.35%	18.91%	11.13%	22.96%
Accounts Receivable	745.25	563.04	425.29	481.32	576.49
Other Receivables	22.17	17.06	5.58	7.25	9.01
Receivables	767.41	580.1	430.87	488.57	585.5
Inventory	3,114	2,473	1,776	1,879	1,611
Prepaid Expenses	81.36	167.56	43.82	162.77	36.37
Other Current Assets	154.28	41.98	37.92	37.17	18.68
Total Current Assets	9,774	7,335	4,944	4,800	4,261
Property, Plant & Equipment	2,268	2,163	1,926	1,296	1,056
Long-Term Investments	417.7	400.71	342.78	294.22	302.05
Goodwill	-	315.97	315.97	315.97	315.97
Other Intangible Assets	355.02	52.53	78.58	107.97	135.58
Long-Term Deferred Tax Assets	77.72	68.44	67.61	83.91	64.77
Other Long-Term Assets	49.73	24.01	16.04	15.18	13.7
Total Assets	12,942	10,360	7,692	6,914	6,149
Accounts Payable	1,114	1,108	488.18	506.38	665.5
Accrued Expenses	-	363.74	284.14	361.75	314.84
Short-Term Debt	100	348.96	317.13	281.93	338.69
Current Portion of Long-Term Debt	129.45	156.93	190.03	-	41.39
Current Portion of Leases	7.98	5.57	6.8	6.09	3.33
Current Income Taxes Payable	315.49	163.82	206.99	161.73	166.82
Current Unearned Revenue	2,824	1,965	1,178	1,314	896.33
Other Current Liabilities	788.75	128.72	214.3	264.64	177.03
Total Current Liabilities	5,279	4,240	2,886	2,897	2,604
Long-Term Debt	2,725	1,412	959.97	479.16	296.89
Long-Term Leases	54.43	50.8	51.38	53.37	1.2
Pension & Post-Retirement Benefits	7.67	7.67	9.61	8.48	16.91
Long-Term Deferred Tax Liabilities	42.08	37.18	50.57	46.79	41.25
Other Long-Term Liabilities	64.4	37.96	19.78	24.4	29
Total Liabilities	8,172	5,786	3,977	3,509	2,989
Common Stock	292.16	292.16	292.16	292.16	292.16
Additional Paid-In Capital	1,920	1,645	1,178	1,123	1,111
Retained Earnings	3,150	2,453	2,072	1,853	1,768
Treasury Stock	-757.08	-	-68.96	-82.65	-82.65
Comprehensive Income & Other	132.5	150.32	208.42	183.29	38.04
Total Common Equity	4,738	4,540	3,681	3,369	3,127
Minority Interest	31.9	34.22	33.75	36.8	33.29
Shareholders' Equity	4,770	4,574	3,715	3,405	3,160
Total Liabilities & Equity	12,942	10,360	7,692	6,914	6,149
Total Debt	3,017	1,974	1,525	820.54	681.5
Net Cash (Debt)	2,641	2,098	1,130	1,413	1,328
Net Cash Growth	25.85%	85.64%	-19.99%	6.38%	27.26%
Net Cash Per Share	87.52	71.99	39.34	48.90	46.24
Filing Date Shares Outstanding	29.1	29.22	28.64	28.52	28.52
Total Common Shares Outstanding	29.1	29.22	28.64	28.52	28.52
Working Capital	4,495	3,094	2,059	1,904	1,657
Book Value Per Share	162.83	155.39	128.54	118.11	109.64
Tangible Book Value	4,383	4,171	3,286	2,945	2,675
Tangible Book Value Per Share	150.63	142.78	114.77	103.24	93.80
Land	-	532.61	532.61	532.61	550.79
Buildings	-	572.49	596.85	540.29	532.73
Machinery	-	187.97	194.46	204.18	288.06
Construction In Progress	-	1,152	884.76	280.69	33.04

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