Simula 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	298.19	541.63	547.16	771.5	547.76
Short-Term Investments	-	119.96	119.96	-	-
Cash & Short-Term Investments	298.19	661.59	667.12	771.5	547.76
Cash Growth	-54.93%	-0.83%	-13.53%	40.85%	-51.07%
Accounts Receivable	525.94	458.34	375.85	860.96	819.1
Other Receivables	18.27	24.14	14.5	18.93	27.75
Receivables	544.21	482.48	390.36	879.89	846.85
Inventory	320.73	359.32	317.83	551.69	707.66
Prepaid Expenses	17.46	15.52	14.67	14.14	27.02
Other Current Assets	13.91	11.9	13.67	9.95	8.55
Total Current Assets	1,194	1,531	1,404	2,227	2,138
Property, Plant & Equipment	756.95	786.97	753.79	798.91	886.54
Long-Term Investments	161.99	1.45	3.86	3.86	5.83
Goodwill	75.1	75.1	75.1	75.1	75.1
Other Intangible Assets	286.69	324.34	364.72	404.89	446.84
Long-Term Deferred Tax Assets	26.48	14.69	14.92	15.53	12.07
Other Long-Term Assets	28.63	23.08	20.89	23.09	11.27
Total Assets	2,530	2,756	2,637	3,549	3,575
Accounts Payable	340.46	423.16	211.5	381.44	553.41
Accrued Expenses	69.35	57.82	72.33	135.24	91.25
Short-Term Debt	90	30	-	-	106.88
Current Portion of Long-Term Debt	30	40	40	51.34	51.34
Current Portion of Leases	26.39	25.11	9.21	20.58	24.85
Current Income Taxes Payable	0.49	3.11	8.73	109.61	55.42
Current Unearned Revenue	9.43	16.31	11.95	8.88	19.71
Other Current Liabilities	137.48	148.9	118.06	134.98	150.7
Total Current Liabilities	703.59	744.42	471.76	842.07	1,054
Long-Term Debt	-	30	70	198.56	249.9
Long-Term Leases	13.31	35.09	4.22	10.95	30.68
Pension & Post-Retirement Benefits	0.41	1.63	2.68	2.94	10.02
Long-Term Deferred Tax Liabilities	1.94	1.68	1.92	1.31	1.03
Total Liabilities	719.25	812.81	550.58	1,056	1,345
Common Stock	799.73	799.73	799.73	799.73	799.73
Additional Paid-In Capital	551.72	551.72	551.72	551.72	551.72
Retained Earnings	-55.38	41.31	134.66	417.9	252.4
Comprehensive Income & Other	3.66	3.75	-7.46	-9.88	-27.43
Total Common Equity	1,300	1,397	1,479	1,759	1,576
Minority Interest	511.36	547.11	607.7	733.26	653.86
Shareholders' Equity	1,811	1,944	2,086	2,493	2,230
Total Liabilities & Equity	2,530	2,756	2,637	3,549	3,575
Total Debt	159.7	160.2	123.42	281.42	463.65
Net Cash (Debt)	138.49	501.39	543.7	490.08	84.11
Net Cash Growth	-72.38%	-7.78%	10.94%	482.66%	-92.02%
Net Cash Per Share	1.73	6.27	6.80	6.09	1.05
Filing Date Shares Outstanding	79.97	79.97	79.97	79.97	79.97
Total Common Shares Outstanding	79.97	79.97	79.97	79.97	79.97
Working Capital	490.9	786.39	931.89	1,385	1,084
Book Value Per Share	16.25	17.46	18.49	22.00	19.71
Tangible Book Value	937.94	997.07	1,039	1,279	1,054
Tangible Book Value Per Share	11.73	12.47	12.99	16.00	13.19
Land	210.93	210.93	210.93	210.93	214.06
Buildings	405.99	432.65	431.66	431.61	457.92
Machinery	559.3	475.25	419.73	485.76	521.21
Leasehold Improvements	147.36	150.54	142.87	142.09	157.41

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.