Toplus Global 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	121.85	190.7	539.73	64.47	131.09	216.15
Short-Term Investments	-	-	-	31.29	-	-
Trading Asset Securities	-	6.53	-	-	-	-
Cash & Short-Term Investments	121.85	197.23	539.73	95.76	131.09	216.15
Cash Growth	-25.80%	-63.46%	463.61%	-26.95%	-39.35%	66.79%
Accounts Receivable	35.86	23.07	9.38	9.02	12.31	24.34
Other Receivables	3.48	29.76	2.1	2.23	37.37	2.05
Receivables	39.34	52.82	11.48	11.26	49.68	26.39
Inventory	42.61	52.88	23.73	23.6	20.59	25.21
Prepaid Expenses	-	-	-	6.44	2.55	6.13
Other Current Assets	209.28	215.41	29.71	0.35	246.32	52.49
Total Current Assets	413.09	518.35	604.65	137.41	450.23	326.38
Property, Plant & Equipment	1,191	1,272	897.08	1,044	1,126	1,870
Long-Term Investments	58.2	39.89	28.34	25.24	27.83	29.01
Goodwill	303.14	316.96	295.71	295.71	295.71	295.71
Other Intangible Assets	46.78	47.97	51.95	61.78	62.88	106.38
Long-Term Deferred Tax Assets	53.47	53.47	66.41	66.41	66.41	67.52
Other Long-Term Assets	95.45	79.9	213.41	51.84	51.87	299.67
Total Assets	2,161	2,329	2,158	1,682	2,081	2,994
Accounts Payable	65.74	78	61.6	73.09	71.92	86.24
Accrued Expenses	-	-	-	2.18	2.75	3.98
Short-Term Debt	110.83	164.1	-	75.55	283.85	299.49
Current Portion of Long-Term Debt	195.51	80.54	79.96	85.22	114.75	36.18
Current Portion of Leases	190.93	200.45	172.57	176.7	170.41	232.26
Current Income Taxes Payable	-	-	-	1.79	-	-
Current Unearned Revenue	248.67	264.18	72.36	79.45	93.52	134.22
Other Current Liabilities	120.63	111.12	97.02	70.06	87.4	126.55
Total Current Liabilities	932.31	898.38	483.51	564.05	824.6	918.92
Long-Term Debt	170.73	189.73	351.4	165.46	147.26	113.85
Long-Term Leases	546.17	577.53	529.9	648.01	694.3	1,081
Long-Term Deferred Tax Liabilities	26.17	26.14	25.96	25.86	26.84	27.64
Other Long-Term Liabilities	13.3	15.25	17.04	15.31	17.67	7.63
Total Liabilities	1,689	1,707	1,408	1,419	1,711	2,149
Common Stock	839.71	836.22	825.25	425.25	726	726
Additional Paid-In Capital	39.13	41.98	191.9	-	187.69	627.4
Retained Earnings	-396.49	-265.45	-251.16	-130.19	-472.01	-439.75
Treasury Stock	-	-	-	-	-41.95	-41.95
Comprehensive Income & Other	-17.95	-16.81	-18.46	-31.58	-28.99	-27.81
Total Common Equity	464.41	595.94	747.53	263.48	370.74	843.89
Minority Interest	8.33	25.6	2.22	-	-	1.83
Shareholders' Equity	472.74	621.53	749.74	263.48	370.74	845.72
Total Liabilities & Equity	2,161	2,329	2,158	1,682	2,081	2,994
Total Debt	1,214	1,212	1,134	1,151	1,411	1,762
Net Cash (Debt)	-1,092	-1,015	-594.09	-1,055	-1,279	-1,546
Net Cash Per Share	-13.04	-12.26	-11.01	-24.81	-30.09	-36.36
Filing Date Shares Outstanding	83.97	83.62	82.53	42.53	42.53	42.53
Total Common Shares Outstanding	83.97	83.62	82.53	42.53	42.53	42.53
Working Capital	-519.23	-380.04	121.14	-426.64	-374.37	-592.54
Book Value Per Share	5.53	7.13	9.06	6.20	8.72	19.84
Tangible Book Value	114.49	231.01	399.86	-94.01	12.15	441.79
Tangible Book Value Per Share	1.36	2.76	4.85	-2.21	0.29	10.39
Land	82.81	82.81	82.81	82.81	82.81	82.81
Buildings	30.82	23.78	23.78	23.78	23.78	23.78
Machinery	297.64	299.33	214.09	212.03	222.87	284.36
Construction In Progress	7.21	12.19	12.63	-	-	-
Leasehold Improvements	727.86	713.38	491.05	489.77	545.23	825.31

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