ETREND Hightech 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	140.15	153.07	132.57	100.64	63.59
Short-Term Investments	15	15	15	12	12
Cash & Short-Term Investments	155.15	168.07	147.57	112.64	75.59
Cash Growth	-7.69%	13.89%	31.00%	49.01%	-26.85%
Accounts Receivable	78.1	69.86	93.2	62.45	112.32
Other Receivables	0.08	1.23	0.06	0.05	0.59
Receivables	78.17	71.09	93.26	62.5	112.9
Prepaid Expenses	3.89	5.51	5.08	3.13	4.29
Total Current Assets	237.21	244.68	245.91	178.27	192.79
Property, Plant & Equipment	349.86	382.08	434.89	499.99	552.13
Long-Term Investments	7.8	11.21	14.26	11.82	30.62
Long-Term Deferred Tax Assets	1.51	1.31	1.9	1.21	1.22
Other Long-Term Assets	21.75	9.3	9.3	6.3	15.26
Total Assets	618.13	648.58	706.25	697.59	792.03
Accounts Payable	5.93	4.91	9.7	8.76	15.83
Accrued Expenses	-	21.74	30.58	27.11	36.67
Short-Term Debt	-	-	-	-	20
Current Portion of Long-Term Debt	-	-	-	6.47	11.14
Current Portion of Leases	1.08	0.98	1.02	1.01	0.62
Current Income Taxes Payable	1.75	1.88	16.67	7.82	15.73
Other Current Liabilities	25.1	7.71	8.19	7.85	26.26
Total Current Liabilities	33.85	37.22	66.17	59.02	126.25
Long-Term Debt	-	-	-	32.36	66.38
Long-Term Leases	0.64	0.9	1.17	2.2	1
Pension & Post-Retirement Benefits	-	6.98	7.99	7.01	8.18
Long-Term Deferred Tax Liabilities	0.04	0.06	0.24	0.11	0.21
Other Long-Term Liabilities	7.62	-	-	-	-
Total Liabilities	42.15	45.15	75.57	100.69	202.02
Common Stock	339.54	339.54	339.54	341.27	341.27
Additional Paid-In Capital	51.29	51.29	51.29	51.52	51.52
Retained Earnings	190.47	215.44	241.91	212.82	201.17
Treasury Stock	-	-	-	-3.37	-3.37
Comprehensive Income & Other	-5.31	-2.84	-2.07	-5.33	-0.58
Shareholders' Equity	575.98	603.43	630.68	596.91	590.01
Total Liabilities & Equity	618.13	648.58	706.25	697.59	792.03
Total Debt	1.72	1.88	2.2	42.03	99.14
Net Cash (Debt)	161.24	177.41	159.63	82.44	7.07
Net Cash Growth	-9.11%	11.14%	93.64%	1066.00%	-94.46%
Net Cash Per Share	4.73	5.17	4.64	2.39	0.20
Filing Date Shares Outstanding	34.55	33.95	33.95	33.95	33.95
Total Common Shares Outstanding	34.55	33.95	33.95	33.95	33.95
Working Capital	203.36	207.46	179.74	119.25	66.54
Book Value Per Share	16.67	17.77	18.57	17.58	17.38
Tangible Book Value	575.98	603.43	630.68	596.91	590.01
Tangible Book Value Per Share	16.67	17.77	18.57	17.58	17.38
Land	-	188.93	188.93	188.93	188.93
Buildings	-	180.85	181.34	181.34	178.32
Machinery	-	1,564	1,555	1,549	1,526
Leasehold Improvements	-	11.8	11.8	11.89	14.29

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