HEP Tech 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	171.5	208.06	237.12	291.96	272.78
Short-Term Investments	4.76	4.77	5.38	-	15.23
Cash & Short-Term Investments	176.26	212.83	242.5	291.96	288.01
Cash Growth	-17.18%	-12.23%	-16.94%	1.37%	23.56%
Accounts Receivable	27.53	40.05	44.53	43.92	106.37
Other Receivables	5.32	15.09	20.57	0.14	1.83
Receivables	32.85	55.15	65.1	44.07	108.2
Inventory	441.07	382.61	392.99	438.32	229.67
Prepaid Expenses	25.61	27	23.77	16.3	11.03
Other Current Assets	47.84	169.47	27.56	31.93	3.54
Total Current Assets	723.63	847.05	751.92	822.57	640.45
Property, Plant & Equipment	169.45	139.91	321.09	304.75	232.62
Long-Term Investments	21	4.77	10.75	30.63	-
Other Intangible Assets	5.66	9.09	16.05	8.55	10.05
Long-Term Deferred Tax Assets	0.34	0.34	11.84	20.27	25.63
Other Long-Term Assets	112.58	64.27	44.15	43.97	39.66
Total Assets	1,033	1,065	1,156	1,231	948.4
Accounts Payable	53.47	55.89	80.51	36.22	107.9
Short-Term Debt	108.36	392.28	426.94	425.17	255.05
Current Portion of Long-Term Debt	39.09	54.52	31.95	-	-
Current Portion of Leases	15.21	16.15	15.08	19.14	8.97
Current Income Taxes Payable	2.1	2.1	2.1	2.1	5.04
Current Unearned Revenue	122.41	126.02	107.51	108.33	72.23
Other Current Liabilities	68.1	30.72	31.51	34.71	46.64
Total Current Liabilities	408.74	677.68	695.61	625.66	495.83
Long-Term Debt	28.06	77.5	48.57	-	-
Long-Term Leases	73.53	28.82	53.66	47.41	7.84
Long-Term Deferred Tax Liabilities	-	-	0.79	1.49	-
Other Long-Term Liabilities	0.16	0.15	2.06	0.72	0.44
Total Liabilities	510.48	784.15	800.7	675.28	504.11
Common Stock	384.19	384.19	352.79	352.79	306.79
Additional Paid-In Capital	359.86	359.86	291.16	291.16	139.18
Retained Earnings	-185.63	-432.15	-265.97	-63.72	26.32
Treasury Stock	-4.57	-	-	-	-
Comprehensive Income & Other	-31.68	-30.63	-22.88	-24.79	-28
Shareholders' Equity	522.18	281.28	355.1	555.45	444.29
Total Liabilities & Equity	1,033	1,065	1,156	1,231	948.4
Total Debt	264.24	569.27	576.22	491.72	271.86
Net Cash (Debt)	-87.98	-356.44	-333.72	-199.76	16.16
Net Cash Growth	-	-	-	-	-92.64%
Net Cash Per Share	-2.29	-10.10	-9.46	-6.13	0.53
Filing Date Shares Outstanding	38.42	38.42	35.28	35.28	30.68
Total Common Shares Outstanding	38.42	38.42	35.28	35.28	30.68
Working Capital	314.89	169.36	56.31	196.92	144.62
Book Value Per Share	13.59	7.32	10.07	15.74	14.48
Tangible Book Value	516.52	272.19	339.05	546.9	434.24
Tangible Book Value Per Share	13.44	7.08	9.61	15.50	14.15
Land	1.47	1.36	35.86	35.79	35.74
Buildings	36.57	51.55	253.88	254.87	255.24
Machinery	160.17	173.84	185.12	180.85	162.25
Construction In Progress	0.76	0.16	-	11.38	10.1
Leasehold Improvements	61.08	46.43	66.84	32.56	11.04

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