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	Mar '26 Mar 31, 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	110.54	90.19	99.8	85.16	133.81	53.68
Short-Term Investments	20.5	20.5	-	-	-	-
Trading Asset Securities	3.03	3.15	-	5.07	-	-
Cash & Short-Term Investments	134.07	113.84	99.8	90.22	133.81	53.68
Cash Growth	31.76%	14.07%	10.61%	-32.57%	149.27%	-23.49%
Accounts Receivable	110.06	148.15	167.66	109.45	101.61	167.45
Other Receivables	6.75	2.45	9.54	4.08	4.53	11.9
Receivables	116.81	150.59	177.21	113.53	106.14	179.35
Inventory	169.33	159.45	211.54	162.81	202.67	196.68
Prepaid Expenses	17.83	20.98	8.01	5.36	3.09	5.12
Other Current Assets	-	-	18.91	13.84	14.29	14.27
Total Current Assets	438.04	444.86	515.47	385.76	459.99	449.1
Property, Plant & Equipment	241.65	239.81	184.51	66.51	67.04	65.92
Other Intangible Assets	0.39	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	696.46	701.67	719.18	476.61	550.37	538.53
Accounts Payable	49.65	35.85	90.94	63.05	56.36	97.14
Accrued Expenses	-	-	30.94	18.86	22.33	17.74
Short-Term Debt	32.5	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	32.78	40.48	23.34	9.08	8.9	20.75
Total Current Liabilities	114.93	121.88	258.79	162.49	237.2	259.49
Long-Term Debt	76.08	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	191.01	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	105.9	105.9	-	-	-	-
Retained Earnings	46.06	43.27	69.88	36.68	60.23	36.15
Comprehensive Income & Other	-4.06	-4.1	-4.1	-4.16	-4.12	-4.18
Shareholders' Equity	505.45	502.62	346.05	303.32	296.72	258.97
Total Liabilities & Equity	696.46	701.67	719.18	476.61	550.37	538.53
Total Debt	108.58	122.72	218.58	67.94	138.14	124.42
Net Cash (Debt)	25.49	-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	323.1	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	505.06	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.