Higher Way Electronic 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	80.4	142.71	215.37	112.56	128.32
Short-Term Investments	-	13.3	11.91	11.53	-
Trading Asset Securities	-	-	0.02	35.21	-
Cash & Short-Term Investments	80.4	156.02	227.3	159.29	128.32
Cash Growth	-48.47%	-31.36%	42.70%	24.13%	-25.78%
Accounts Receivable	430.21	452.99	409.34	481.01	445.19
Receivables	430.21	452.99	409.34	481.01	445.19
Inventory	16.29	41.15	10.04	40.62	51.32
Prepaid Expenses	0.42	0.31	0.39	-	2.19
Other Current Assets	24.82	110.74	53.33	52.72	59.17
Total Current Assets	552.13	761.21	700.41	733.64	686.19
Property, Plant & Equipment	32.32	30.39	33.57	32.41	34.1
Long-Term Investments	32.7	42.35	56.82	44.03	15.87
Other Intangible Assets	1.8	1.24	2.24	3.64	5.29
Long-Term Deferred Tax Assets	4.73	4.82	7.47	3.88	-
Other Long-Term Assets	318.04	285.43	134.05	115.05	55.4
Total Assets	941.72	1,125	934.56	932.66	796.84
Accounts Payable	161.28	189.92	165.27	173.44	260.41
Short-Term Debt	79	79	-	-	23
Current Portion of Long-Term Debt	112.55	179.08	7.96	0.9	8.3
Current Portion of Leases	1.86	2.65	1.48	1.5	1.5
Current Income Taxes Payable	-	-	0.64	0.29	0.43
Current Unearned Revenue	1.97	1.07	1.06	1.46	0.66
Other Current Liabilities	12.91	14.47	14.63	19.4	19.58
Total Current Liabilities	369.56	466.2	191.03	196.99	313.87
Long-Term Debt	44.82	59.68	235.52	205.45	32.36
Long-Term Leases	4.43	0.44	4.6	2.99	3.89
Pension & Post-Retirement Benefits	-	-	-	-	0.32
Long-Term Deferred Tax Liabilities	2.61	1.8	1.28	1.79	-
Other Long-Term Liabilities	55.02	55.28	5.45	9.22	6.13
Total Liabilities	476.44	583.4	437.88	416.44	356.57
Common Stock	347.21	347.21	334.26	334.26	334.26
Additional Paid-In Capital	84.87	84.57	62.7	62.7	29.06
Retained Earnings	38.47	86.09	79.62	110.03	78.29
Comprehensive Income & Other	-5.27	24.17	20.09	9.23	-1.35
Total Common Equity	465.28	542.03	496.68	516.22	440.27
Shareholders' Equity	465.28	542.03	496.68	516.22	440.27
Total Liabilities & Equity	941.72	1,125	934.56	932.66	796.84
Total Debt	242.65	320.85	249.55	210.84	69.06
Net Cash (Debt)	-162.26	-164.84	-22.26	-51.55	59.26
Net Cash Growth	-	-	-	-	-43.71%
Net Cash Per Share	-4.67	-4.77	-0.67	-1.27	1.76
Filing Date Shares Outstanding	34.72	34.72	33.43	33.43	33.43
Total Common Shares Outstanding	34.72	34.72	33.43	33.43	33.43
Working Capital	182.57	295.01	509.38	536.65	372.31
Book Value Per Share	13.40	15.61	14.86	15.44	13.17
Tangible Book Value	463.49	540.79	494.44	512.58	434.98
Tangible Book Value Per Share	13.35	15.58	14.79	15.33	13.01
Land	12.65	12.65	12.65	12.65	12.65
Buildings	14.12	14.12	14.12	14.12	14.12
Machinery	19.47	19.23	18.03	51.01	50.61
Leasehold Improvements	1.81	1.81	1.81	1.81	1.81

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