Toplus Global 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	452.43	183.77	190.7	539.73	64.47	131.09
Short-Term Investments	-	-	-	-	31.29	-
Trading Asset Securities	-	-	6.53	-	-	-
Cash & Short-Term Investments	452.43	183.77	197.23	539.73	95.76	131.09
Cash Growth	115.18%	-6.83%	-63.46%	463.61%	-26.95%	-39.35%
Accounts Receivable	36.02	40.93	23.07	9.38	9.02	12.31
Other Receivables	5.12	3.79	29.76	2.1	2.23	37.37
Receivables	41.14	44.72	52.82	11.48	11.26	49.68
Inventory	44.35	45.53	52.88	23.73	23.6	20.59
Prepaid Expenses	-	-	-	-	6.44	2.55
Other Current Assets	228.33	231.68	215.41	29.71	0.35	246.32
Total Current Assets	766.25	505.69	518.35	604.65	137.41	450.23
Property, Plant & Equipment	1,178	1,205	1,272	897.08	1,044	1,126
Long-Term Investments	55.01	59.02	39.89	28.34	25.24	27.83
Goodwill	-	303.29	316.96	295.71	295.71	295.71
Other Intangible Assets	345.48	44.38	47.97	51.95	61.78	62.88
Long-Term Deferred Tax Assets	50.92	50.92	53.47	66.41	66.41	66.41
Other Long-Term Assets	90.95	92.02	79.9	213.41	51.84	51.87
Total Assets	2,486	2,260	2,329	2,158	1,682	2,081
Accounts Payable	91.53	90.85	78	61.6	73.09	71.92
Accrued Expenses	-	-	-	-	2.18	2.75
Short-Term Debt	156.96	308.8	164.1	-	75.55	283.85
Current Portion of Long-Term Debt	190.69	71.29	80.54	79.96	85.22	114.75
Current Portion of Leases	195.03	198.84	200.45	172.57	176.7	170.41
Current Income Taxes Payable	1.86	1.43	0.09	-	1.79	-
Current Unearned Revenue	222.14	267.54	264.18	72.36	79.45	93.52
Other Current Liabilities	111.01	121.83	111.03	97.02	70.06	87.4
Total Current Liabilities	969.22	1,061	898.38	483.51	564.05	824.6
Long-Term Debt	152.82	160.25	189.73	351.4	165.46	147.26
Long-Term Leases	518.14	541.92	577.53	529.9	648.01	694.3
Long-Term Deferred Tax Liabilities	26.14	26.17	26.14	25.96	25.86	26.84
Other Long-Term Liabilities	14.59	16.47	15.25	17.04	15.31	17.67
Total Liabilities	1,681	1,805	1,707	1,408	1,419	1,711
Common Stock	1,041	840.96	836.22	825.25	425.25	726
Additional Paid-In Capital	153.08	41.15	41.98	191.9	-	187.69
Retained Earnings	-378.24	-417.58	-265.45	-251.16	-130.19	-472.01
Treasury Stock	-	-	-	-	-	-41.95
Comprehensive Income & Other	-15.01	-15.01	-16.81	-18.46	-31.58	-28.99
Total Common Equity	800.8	449.53	595.94	747.53	263.48	370.74
Minority Interest	4.79	5.42	25.6	2.22	-	-
Shareholders' Equity	805.59	454.95	621.53	749.74	263.48	370.74
Total Liabilities & Equity	2,486	2,260	2,329	2,158	1,682	2,081
Total Debt	1,214	1,281	1,212	1,134	1,151	1,411
Net Cash (Debt)	-761.21	-1,097	-1,015	-594.09	-1,055	-1,279
Net Cash Per Share	-9.05	-13.07	-12.26	-11.01	-24.81	-30.09
Filing Date Shares Outstanding	84.1	84.1	83.62	82.53	42.53	42.53
Total Common Shares Outstanding	84.1	84.1	83.62	82.53	42.53	42.53
Working Capital	-202.98	-554.88	-380.04	121.14	-426.64	-374.37
Book Value Per Share	9.52	5.35	7.13	9.06	6.20	8.72
Tangible Book Value	455.32	101.86	231.01	399.86	-94.01	12.15
Tangible Book Value Per Share	5.41	1.21	2.76	4.85	-2.21	0.29
Land	-	82.81	82.81	82.81	82.81	82.81
Buildings	-	30.65	23.78	23.78	23.78	23.78
Machinery	-	284.56	299.33	214.09	212.03	222.87
Construction In Progress	-	34.53	12.19	12.63	-	-
Leasehold Improvements	-	700.36	713.38	491.05	489.77	545.23

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