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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	3,208	2,545	2,985	2,170	1,921	1,088
Short-Term Investments	3,204	3,078	1,088	485.5	312.25	921.21
Cash & Short-Term Investments	6,550	5,623	4,073	2,656	2,233	2,010
Cash Growth	55.91%	38.07%	53.35%	18.91%	11.13%	22.96%
Accounts Receivable	692.54	745.25	563.04	425.29	481.32	576.49
Other Receivables	77.32	22.17	17.06	5.58	7.25	9.01
Receivables	769.86	767.41	580.1	430.87	488.57	585.5
Inventory	3,671	3,114	2,473	1,776	1,879	1,611
Prepaid Expenses	133.32	81.36	167.56	43.82	162.77	36.37
Other Current Assets	4.01	188.89	41.98	37.92	37.17	18.68
Total Current Assets	11,128	9,774	7,335	4,944	4,800	4,261
Property, Plant & Equipment	2,329	2,268	2,163	1,926	1,296	1,056
Long-Term Investments	472.87	417.7	400.71	342.78	294.22	302.05
Goodwill	-	315.97	315.97	315.97	315.97	315.97
Other Intangible Assets	289.04	39.05	52.53	78.58	107.97	135.58
Long-Term Deferred Tax Assets	88.53	77.72	68.44	67.61	83.91	64.77
Other Long-Term Assets	51.97	49.73	24.01	16.04	15.18	13.7
Total Assets	14,359	12,942	10,360	7,692	6,914	6,149
Accounts Payable	1,662	1,114	1,108	488.18	506.38	665.5
Accrued Expenses	-	497.53	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	-	126.23	156.93	190.03	-	41.39
Current Portion of Leases	7.95	7.98	5.57	6.8	6.09	3.33
Current Income Taxes Payable	424.67	315.49	163.82	206.99	161.73	166.82
Current Unearned Revenue	3,245	2,824	1,965	1,178	1,314	896.33
Other Current Liabilities	2,207	294.44	128.72	214.3	264.64	177.03
Total Current Liabilities	7,546	5,279	4,240	2,886	2,897	2,604
Long-Term Debt	2,639	2,725	1,412	959.97	479.16	296.89
Long-Term Leases	55.56	54.43	50.8	51.38	53.37	1.2
Pension & Post-Retirement Benefits	7.7	7.67	7.67	9.61	8.48	16.91
Long-Term Deferred Tax Liabilities	55.31	42.08	37.18	50.57	46.79	41.25
Other Long-Term Liabilities	80.02	64.4	37.96	19.78	24.4	29
Total Liabilities	10,384	8,172	5,786	3,977	3,509	2,989
Common Stock	292.16	292.16	292.16	292.16	292.16	292.16
Additional Paid-In Capital	1,984	1,920	1,645	1,178	1,123	1,111
Retained Earnings	2,291	3,151	2,453	2,072	1,853	1,768
Treasury Stock	-757.08	-757.08	-	-68.96	-82.65	-82.65
Comprehensive Income & Other	136.22	131.99	150.32	208.42	183.29	38.04
Total Common Equity	3,946	4,738	4,540	3,681	3,369	3,127
Minority Interest	29.05	31.9	34.22	33.75	36.8	33.29
Shareholders' Equity	3,975	4,770	4,574	3,715	3,405	3,160
Total Liabilities & Equity	14,359	12,942	10,360	7,692	6,914	6,149
Total Debt	2,703	3,013	1,974	1,525	820.54	681.5
Net Cash (Debt)	3,847	2,609	2,098	1,130	1,413	1,328
Net Cash Growth	57.33%	24.35%	85.64%	-19.99%	6.38%	27.26%
Net Cash Per Share	126.09	85.64	71.99	39.34	48.90	46.24
Filing Date Shares Outstanding	28.72	28.72	29.22	28.64	28.52	28.52
Total Common Shares Outstanding	28.72	28.72	29.22	28.64	28.52	28.52
Working Capital	3,582	4,495	3,094	2,059	1,904	1,657
Book Value Per Share	137.39	164.99	155.39	128.54	118.11	109.64
Tangible Book Value	3,657	4,383	4,171	3,286	2,945	2,675
Tangible Book Value Per Share	127.32	152.63	142.78	114.77	103.24	93.80
Land	-	532.61	532.61	532.61	532.61	550.79
Buildings	-	1,505	572.49	596.85	540.29	532.73
Machinery	-	316.44	187.97	194.46	204.18	288.06
Construction In Progress	-	254.14	1,152	884.76	280.69	33.04

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