Toplus Global 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	183.77	190.7	539.73	64.47	131.09
Short-Term Investments	-	-	-	31.29	-
Trading Asset Securities	0.04	6.53	-	-	-
Cash & Short-Term Investments	183.81	197.23	539.73	95.76	131.09
Cash Growth	-6.81%	-63.46%	463.61%	-26.95%	-39.35%
Accounts Receivable	40.93	23.07	9.38	9.02	12.31
Other Receivables	3.79	29.76	2.1	2.23	37.37
Receivables	44.72	52.82	11.48	11.26	49.68
Inventory	45.53	52.88	23.73	23.6	20.59
Prepaid Expenses	-	-	-	6.44	2.55
Other Current Assets	231.64	215.41	29.71	0.35	246.32
Total Current Assets	505.69	518.35	604.65	137.41	450.23
Property, Plant & Equipment	1,205	1,272	897.08	1,044	1,126
Long-Term Investments	59.02	39.89	28.34	25.24	27.83
Goodwill	-	316.96	295.71	295.71	295.71
Other Intangible Assets	347.67	47.97	51.95	61.78	62.88
Long-Term Deferred Tax Assets	50.92	53.47	66.41	66.41	66.41
Other Long-Term Assets	92.02	79.9	213.41	51.84	51.87
Total Assets	2,260	2,329	2,158	1,682	2,081
Accounts Payable	90.85	78	61.6	73.09	71.92
Accrued Expenses	-	-	-	2.18	2.75
Short-Term Debt	186.54	164.1	-	75.55	283.85
Current Portion of Long-Term Debt	195.18	80.54	79.96	85.22	114.75
Current Portion of Leases	198.84	200.45	172.57	176.7	170.41
Current Income Taxes Payable	1.43	-	-	1.79	-
Current Unearned Revenue	267.54	264.18	72.36	79.45	93.52
Other Current Liabilities	120.2	111.12	97.02	70.06	87.4
Total Current Liabilities	1,061	898.38	483.51	564.05	824.6
Long-Term Debt	160.25	189.73	351.4	165.46	147.26
Long-Term Leases	541.92	577.53	529.9	648.01	694.3
Long-Term Deferred Tax Liabilities	26.17	26.14	25.96	25.86	26.84
Other Long-Term Liabilities	16.47	15.25	17.04	15.31	17.67
Total Liabilities	1,805	1,707	1,408	1,419	1,711
Common Stock	840.96	836.22	825.25	425.25	726
Additional Paid-In Capital	41.15	41.98	191.9	-	187.69
Retained Earnings	-417.58	-265.45	-251.16	-130.19	-472.01
Treasury Stock	-	-	-	-	-41.95
Comprehensive Income & Other	-15.01	-16.81	-18.46	-31.58	-28.99
Total Common Equity	449.53	595.94	747.53	263.48	370.74
Minority Interest	5.42	25.6	2.22	-	-
Shareholders' Equity	454.95	621.53	749.74	263.48	370.74
Total Liabilities & Equity	2,260	2,329	2,158	1,682	2,081
Total Debt	1,283	1,212	1,134	1,151	1,411
Net Cash (Debt)	-1,099	-1,015	-594.09	-1,055	-1,279
Net Cash Per Share	-13.09	-12.26	-11.01	-24.81	-30.09
Filing Date Shares Outstanding	84.15	83.62	82.53	42.53	42.53
Total Common Shares Outstanding	84.15	83.62	82.53	42.53	42.53
Working Capital	-554.88	-380.04	121.14	-426.64	-374.37
Book Value Per Share	5.34	7.13	9.06	6.20	8.72
Tangible Book Value	101.86	231.01	399.86	-94.01	12.15
Tangible Book Value Per Share	1.21	2.76	4.85	-2.21	0.29
Land	-	82.81	82.81	82.81	82.81
Buildings	-	23.78	23.78	23.78	23.78
Machinery	-	299.33	214.09	212.03	222.87
Construction In Progress	-	12.19	12.63	-	-
Leasehold Improvements	-	713.38	491.05	489.77	545.23

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