ACULA Technology Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	59.5	99.8	85.16	133.81	53.68	70.16
Trading Asset Securities	-	-	5.07	-	-	-
Cash & Short-Term Investments	29.44	99.8	90.22	133.81	53.68	70.16
Cash Growth	-70.72%	10.61%	-32.57%	149.27%	-23.49%	-15.97%
Accounts Receivable	121.88	167.66	109.45	101.61	167.45	156.55
Other Receivables	8.6	9.54	4.08	4.53	11.9	7.76
Receivables	130.47	177.21	113.53	106.14	179.35	164.3
Inventory	214.97	211.54	162.81	202.67	196.68	168.91
Prepaid Expenses	6.21	8.01	5.36	3.09	5.12	5.72
Other Current Assets	50.5	18.91	13.84	14.29	14.27	13.27
Total Current Assets	431.59	515.47	385.76	459.99	449.1	422.37
Property, Plant & Equipment	229.63	184.51	66.51	67.04	65.92	63.31
Other Intangible Assets	0.6	0.93	1.19	0.66	0.76	0.42
Long-Term Deferred Tax Assets	17	17	21.88	21.25	20.19	24.4
Other Long-Term Assets	31.34	1.29	1.28	1.43	2.55	2.13
Total Assets	710.17	719.18	476.61	550.37	538.53	512.62
Accounts Payable	56.9	90.94	63.05	56.36	97.14	92.36
Accrued Expenses	11.76	30.94	18.86	22.33	17.74	15.27
Short-Term Debt	46	96	66	136	121	131
Current Portion of Long-Term Debt	4.37	7.17	-	-	-	-
Current Portion of Leases	0.56	1.07	1.31	1.98	1.92	0.73
Current Income Taxes Payable	-	9.33	4.19	11.62	0.95	-
Other Current Liabilities	15.19	23.34	9.08	8.9	20.75	13.35
Total Current Liabilities	134.79	258.79	162.49	237.2	259.49	252.71
Long-Term Debt	79.29	113.74	-	-	-	-
Long-Term Leases	0.28	0.6	0.63	0.16	1.51	0.42
Pension & Post-Retirement Benefits	-	-	10.17	16.28	18.57	20.08
Total Liabilities	214.35	373.13	173.29	253.64	279.56	273.2
Common Stock	353.81	280.28	270.8	240.62	227	227
Retained Earnings	37.56	69.88	36.68	60.23	36.15	16.62
Comprehensive Income & Other	-4.17	-4.1	-4.16	-4.12	-4.18	-4.2
Shareholders' Equity	495.82	346.05	303.32	296.72	258.97	239.42
Total Liabilities & Equity	710.17	719.18	476.61	550.37	538.53	512.62
Total Debt	130.49	218.58	67.94	138.14	124.42	132.14
Net Cash (Debt)	-101.05	-118.78	22.28	-4.34	-70.74	-61.98
Net Cash Per Share	-3.15	-3.89	0.73	-0.14	-2.32	-2.04
Filing Date Shares Outstanding	35.38	30.39	30.39	30.39	30.39	30.39
Total Common Shares Outstanding	35.38	30.39	30.39	30.39	30.39	30.39
Working Capital	296.8	256.68	223.27	222.79	189.61	169.66
Book Value Per Share	14.01	11.39	9.98	9.76	8.52	7.88
Tangible Book Value	495.21	345.13	302.14	296.06	258.2	239
Tangible Book Value Per Share	14.00	11.36	9.94	9.74	8.50	7.87
Land	141.38	141.38	37.76	37.76	37.76	37.76
Buildings	39.89	39.72	31.28	37.97	37.85	37.59
Machinery	32.64	29.63	28.23	41.85	36.64	34.01
Construction In Progress	54.11	8.04	-	-	-	-

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