ACULA 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	Jun '26 Jun 30, 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	107.94	90.19	99.8	85.16	133.81	53.68
Trading Asset Securities	-	3.15	-	5.07	-	-
Cash & Short-Term Investments	128.51	93.34	99.8	90.22	133.81	53.68
Cash Growth	7.14%	-6.47%	10.61%	-32.57%	149.27%	-23.49%
Accounts Receivable	135.62	148.15	167.66	109.45	101.61	167.45
Other Receivables	3.1	5.25	9.54	4.08	4.53	11.9
Receivables	138.72	153.4	177.21	113.53	106.14	179.35
Inventory	160.3	169.77	211.54	162.81	202.67	196.68
Prepaid Expenses	25.48	7.86	8.01	5.36	3.09	5.12
Other Current Assets	-	20.5	18.91	13.84	14.29	14.27
Total Current Assets	453	444.86	515.47	385.76	459.99	449.1
Property, Plant & Equipment	243.67	239.81	184.51	66.51	67.04	65.92
Other Intangible Assets	0.23	0.44	0.93	1.19	0.66	0.76
Long-Term Deferred Tax Assets	15.27	15.27	17	21.88	21.25	20.19
Other Long-Term Assets	1.11	1.29	1.29	1.28	1.43	2.55
Total Assets	713.29	701.67	719.18	476.61	550.37	538.53
Accounts Payable	52.44	35.85	90.94	63.05	56.36	97.14
Accrued Expenses	-	20.68	30.95	18.86	22.33	17.74
Short-Term Debt	57.1	45.5	96	66	136	121
Current Portion of Long-Term Debt	-	4.37	7.17	-	-	-
Current Portion of Leases	-	0.05	1.07	1.31	1.98	1.92
Current Income Taxes Payable	1.57	-	9.33	4.19	11.62	0.95
Other Current Liabilities	79.82	15.43	23.34	9.08	8.9	20.75
Total Current Liabilities	190.94	121.88	258.79	162.49	237.2	259.49
Long-Term Debt	56.25	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	247.18	199.05	373.13	173.29	253.64	279.56
Common Stock	357.55	357.55	280.28	270.8	240.62	227
Additional Paid-In Capital	70.15	105.9	-	-	-	-
Retained Earnings	42.46	43.27	69.88	36.68	60.23	36.15
Comprehensive Income & Other	-4.05	-4.1	-4.1	-4.16	-4.12	-4.18
Shareholders' Equity	466.1	502.62	346.05	303.32	296.72	258.97
Total Liabilities & Equity	713.29	701.67	719.18	476.61	550.37	538.53
Total Debt	113.35	127.09	218.58	67.94	138.14	124.42
Net Cash (Debt)	15.16	-33.75	-118.78	22.28	-4.34	-70.74
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	0.41	-0.94	-3.84	0.73	-0.14	-2.32
Filing Date Shares Outstanding	35.23	35.75	30.39	30.39	30.39	30.39
Total Common Shares Outstanding	35.23	35.75	30.39	30.39	30.39	30.39
Working Capital	262.07	322.98	256.68	223.27	222.79	189.61
Book Value Per Share	13.23	14.06	11.39	9.98	9.76	8.52
Tangible Book Value	465.87	502.17	345.13	302.14	296.06	258.2
Tangible Book Value Per Share	13.22	14.04	11.36	9.94	9.74	8.50
Land	-	141.38	141.38	37.76	37.76	37.76
Buildings	-	39.89	39.72	31.28	37.97	37.85
Machinery	-	33.35	29.63	28.23	41.85	36.64
Construction In Progress	-	65.52	8.04	-	-	-