ETREND Hightech 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	144.37	140.15	153.07	132.57	100.64	63.59
Short-Term Investments	15	15	15	15	12	12
Cash & Short-Term Investments	159.37	155.15	168.07	147.57	112.64	75.59
Cash Growth	-13.78%	-7.69%	13.89%	31.00%	49.01%	-26.85%
Accounts Receivable	67.47	78.1	69.86	93.2	62.45	112.32
Other Receivables	0.08	0.08	1.23	0.06	0.05	0.59
Receivables	67.55	78.17	71.09	93.26	62.5	112.9
Prepaid Expenses	4.86	3.89	5.51	5.08	3.13	4.29
Total Current Assets	231.78	237.21	244.68	245.91	178.27	192.79
Property, Plant & Equipment	364.94	349.86	382.08	434.89	499.99	552.13
Long-Term Investments	7.8	7.8	11.21	14.26	11.82	30.62
Long-Term Deferred Tax Assets	1.51	1.51	1.31	1.9	1.21	1.22
Other Long-Term Assets	13.18	21.75	9.3	9.3	6.3	15.26
Total Assets	619.2	618.13	648.58	706.25	697.59	792.03
Accounts Payable	4.97	5.93	4.91	9.7	8.76	15.83
Accrued Expenses	-	15.16	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	0.92	1.08	0.98	1.02	1.01	0.62
Current Income Taxes Payable	2.94	1.75	1.88	16.67	7.82	15.73
Other Current Liabilities	21.5	9.93	7.71	8.19	7.85	26.26
Total Current Liabilities	30.33	33.85	37.22	66.17	59.02	126.25
Long-Term Debt	-	-	-	-	32.36	66.38
Long-Term Leases	0.5	0.64	0.9	1.17	2.2	1
Pension & Post-Retirement Benefits	-	7.62	6.98	7.99	7.01	8.18
Long-Term Deferred Tax Liabilities	0.04	0.04	0.06	0.24	0.11	0.21
Total Liabilities	38.67	42.15	45.15	75.57	100.69	202.02
Common Stock	339.54	339.54	339.54	339.54	341.27	341.27
Additional Paid-In Capital	51.29	51.29	51.29	51.29	51.52	51.52
Retained Earnings	195.02	190.47	215.44	241.91	212.82	201.17
Treasury Stock	-	-	-	-	-3.37	-3.37
Comprehensive Income & Other	-5.31	-5.31	-2.84	-2.07	-5.33	-0.58
Shareholders' Equity	580.54	575.98	603.43	630.68	596.91	590.01
Total Liabilities & Equity	619.2	618.13	648.58	706.25	697.59	792.03
Total Debt	1.41	1.72	1.88	2.2	42.03	99.14
Net Cash (Debt)	157.95	161.24	177.41	159.63	82.44	7.07
Net Cash Growth	-18.78%	-9.11%	11.14%	93.64%	1066.00%	-94.46%
Net Cash Per Share	4.65	4.71	5.17	4.64	2.39	0.20
Filing Date Shares Outstanding	33.95	33.95	33.95	33.95	33.95	33.95
Total Common Shares Outstanding	33.95	33.95	33.95	33.95	33.95	33.95
Working Capital	201.45	203.36	207.46	179.74	119.25	66.54
Book Value Per Share	17.10	16.96	17.77	18.57	17.58	17.38
Tangible Book Value	580.54	575.98	603.43	630.68	596.91	590.01
Tangible Book Value Per Share	17.10	16.96	17.77	18.57	17.58	17.38
Land	-	188.93	188.93	188.93	188.93	188.93
Buildings	-	180.85	180.85	181.34	181.34	178.32
Machinery	-	1,586	1,564	1,555	1,549	1,526
Leasehold Improvements	-	11.8	11.8	11.8	11.89	14.29

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