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	3,078	1,088	485.5	312.25	921.21
Cash & Short-Term Investments	5,623	4,073	2,656	2,233	2,010
Cash Growth	38.07%	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	188.89	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	315.97
Other Intangible Assets	39.05	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	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	7.98	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	294.44	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	3,151	2,453	2,072	1,853	1,768
Treasury Stock	-757.08	-	-68.96	-82.65	-82.65
Comprehensive Income & Other	131.99	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	3,013	1,974	1,525	820.54	681.5
Net Cash (Debt)	2,609	2,098	1,130	1,413	1,328
Net Cash Growth	24.35%	85.64%	-19.99%	6.38%	27.26%
Net Cash Per Share	85.64	71.99	39.34	48.90	46.24
Filing Date Shares Outstanding	28.72	29.22	28.64	28.52	28.52
Total Common Shares Outstanding	28.72	29.22	28.64	28.52	28.52
Working Capital	4,495	3,094	2,059	1,904	1,657
Book Value Per Share	164.99	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	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.