ACULA 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	90.19	99.8	85.16	133.81	53.68
Short-Term Investments	20.5	-	-	-	-
Trading Asset Securities	3.15	-	5.07	-	-
Cash & Short-Term Investments	113.84	99.8	90.22	133.81	53.68
Cash Growth	14.07%	10.61%	-32.57%	149.27%	-23.49%
Accounts Receivable	148.15	167.66	109.45	101.61	167.45
Other Receivables	2.45	9.54	4.08	4.53	11.9
Receivables	150.59	177.21	113.53	106.14	179.35
Inventory	159.45	211.54	162.81	202.67	196.68
Prepaid Expenses	20.98	8.01	5.36	3.09	5.12
Other Current Assets	-	18.91	13.84	14.29	14.27
Total Current Assets	444.86	515.47	385.76	459.99	449.1
Property, Plant & Equipment	239.81	184.51	66.51	67.04	65.92
Other Intangible Assets	0.44	0.93	1.19	0.66	0.76
Long-Term Deferred Tax Assets	15.27	17	21.88	21.25	20.19
Other Long-Term Assets	1.29	1.29	1.28	1.43	2.55
Total Assets	701.67	719.18	476.61	550.37	538.53
Accounts Payable	35.85	90.94	63.05	56.36	97.14
Accrued Expenses	-	30.94	18.86	22.33	17.74
Short-Term Debt	45.5	96	66	136	121
Current Portion of Long-Term Debt	-	7.17	-	-	-
Current Portion of Leases	0.05	1.07	1.31	1.98	1.92
Current Income Taxes Payable	-	9.33	4.19	11.62	0.95
Other Current Liabilities	40.48	23.34	9.08	8.9	20.75
Total Current Liabilities	121.88	258.79	162.49	237.2	259.49
Long-Term Debt	77.17	113.74	-	-	-
Long-Term Leases	-	0.6	0.63	0.16	1.51
Pension & Post-Retirement Benefits	-	-	10.17	16.28	18.57
Total Liabilities	199.05	373.13	173.29	253.64	279.56
Common Stock	357.55	280.28	270.8	240.62	227
Additional Paid-In Capital	105.9	-	-	-	-
Retained Earnings	43.27	69.88	36.68	60.23	36.15
Comprehensive Income & Other	-4.1	-4.1	-4.16	-4.12	-4.18
Shareholders' Equity	502.62	346.05	303.32	296.72	258.97
Total Liabilities & Equity	701.67	719.18	476.61	550.37	538.53
Total Debt	122.72	218.58	67.94	138.14	124.42
Net Cash (Debt)	-8.88	-118.78	22.28	-4.34	-70.74
Net Cash Per Share	-0.26	-3.89	0.73	-0.14	-2.32
Filing Date Shares Outstanding	34.9	30.39	30.39	30.39	30.39
Total Common Shares Outstanding	34.9	30.39	30.39	30.39	30.39
Working Capital	322.98	256.68	223.27	222.79	189.61
Book Value Per Share	14.40	11.39	9.98	9.76	8.52
Tangible Book Value	502.17	345.13	302.14	296.06	258.2
Tangible Book Value Per Share	14.39	11.36	9.94	9.74	8.50
Land	-	141.38	37.76	37.76	37.76
Buildings	-	39.72	31.28	37.97	37.85
Machinery	-	29.63	28.23	41.85	36.64
Construction In Progress	-	8.04	-	-	-

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