Simula 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	319.13	298.19	541.63	547.16	771.5	547.76
Short-Term Investments	5.15	-	119.96	119.96	-	-
Cash & Short-Term Investments	324.31	298.19	661.59	667.12	771.5	547.76
Cash Growth	-46.95%	-54.93%	-0.83%	-13.53%	40.85%	-51.07%
Accounts Receivable	481.25	525.94	458.34	375.85	860.96	819.1
Other Receivables	18.65	18.27	24.14	14.5	18.93	27.75
Receivables	499.9	544.21	482.48	390.36	879.89	846.85
Inventory	309.37	320.73	359.32	317.83	551.69	707.66
Prepaid Expenses	15.49	17.46	15.52	14.67	14.14	27.02
Other Current Assets	7.85	13.91	11.9	13.67	9.95	8.55
Total Current Assets	1,157	1,194	1,531	1,404	2,227	2,138
Property, Plant & Equipment	753.53	756.95	786.97	753.79	798.91	886.54
Long-Term Investments	161.95	161.99	1.45	3.86	3.86	5.83
Goodwill	-	75.1	75.1	75.1	75.1	75.1
Other Intangible Assets	350.65	286.69	324.34	364.72	404.89	446.84
Long-Term Deferred Tax Assets	26.29	26.48	14.69	14.92	15.53	12.07
Other Long-Term Assets	23.83	28.63	23.08	20.89	23.09	11.27
Total Assets	2,473	2,530	2,756	2,637	3,549	3,575
Accounts Payable	288.73	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	37.94	30	40	40	51.34	51.34
Current Portion of Leases	26.65	26.39	25.11	9.21	20.58	24.85
Current Income Taxes Payable	1.7	0.49	3.11	8.73	109.61	55.42
Current Unearned Revenue	15.75	9.43	16.31	11.95	8.88	19.71
Other Current Liabilities	168.51	137.48	148.9	118.06	134.98	150.7
Total Current Liabilities	539.28	703.59	744.42	471.76	842.07	1,054
Long-Term Debt	120	-	30	70	198.56	249.9
Long-Term Leases	7.03	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	1.92	1.94	1.68	1.92	1.31	1.03
Other Long-Term Liabilities	0.41	-	-	-	-	-
Total Liabilities	668.64	719.25	812.81	550.58	1,056	1,345
Common Stock	799.73	799.73	799.73	799.73	799.73	799.73
Additional Paid-In Capital	551.72	551.72	551.72	551.72	551.72	551.72
Retained Earnings	-62.42	-55.38	41.31	134.66	417.9	252.4
Comprehensive Income & Other	9.19	3.66	3.75	-7.46	-9.88	-27.43
Total Common Equity	1,298	1,300	1,397	1,479	1,759	1,576
Minority Interest	506.32	511.36	547.11	607.7	733.26	653.86
Shareholders' Equity	1,805	1,811	1,944	2,086	2,493	2,230
Total Liabilities & Equity	2,473	2,530	2,756	2,637	3,549	3,575
Total Debt	191.62	159.7	160.2	123.42	281.42	463.65
Net Cash (Debt)	132.69	138.49	501.39	543.7	490.08	84.11
Net Cash Growth	-71.22%	-72.38%	-7.78%	10.94%	482.66%	-92.02%
Net Cash Per Share	1.66	1.73	6.27	6.80	6.09	1.05
Filing Date Shares Outstanding	79.97	79.97	79.97	79.97	79.97	79.97
Total Common Shares Outstanding	79.97	79.97	79.97	79.97	79.97	79.97
Working Capital	617.65	490.9	786.39	931.89	1,385	1,084
Book Value Per Share	16.23	16.25	17.46	18.49	22.00	19.71
Tangible Book Value	947.57	937.94	997.07	1,039	1,279	1,054
Tangible Book Value Per Share	11.85	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

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