HEP Tech 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	145.12	171.5	208.06	237.12	291.96	272.78
Short-Term Investments	36.88	4.76	4.77	5.38	-	15.23
Cash & Short-Term Investments	182	176.26	212.83	242.5	291.96	288.01
Cash Growth	-28.41%	-17.18%	-12.23%	-16.94%	1.37%	23.56%
Accounts Receivable	34.91	27.53	40.05	44.53	43.92	106.37
Other Receivables	3.35	5.32	15.09	20.57	0.14	1.83
Receivables	38.26	32.85	55.15	65.1	44.07	108.2
Inventory	424.04	441.07	382.61	392.99	438.32	229.67
Prepaid Expenses	32.82	25.61	27	23.77	16.3	11.03
Other Current Assets	19.38	47.84	169.47	27.56	31.93	3.54
Total Current Assets	696.5	723.63	847.05	751.92	822.57	640.45
Property, Plant & Equipment	186.06	169.45	139.91	321.09	304.75	232.62
Long-Term Investments	33.03	21	4.77	10.75	30.63	-
Other Intangible Assets	5.36	5.66	9.09	16.05	8.55	10.05
Long-Term Deferred Tax Assets	0.36	0.34	0.34	11.84	20.27	25.63
Other Long-Term Assets	97.65	112.58	64.27	44.15	43.97	39.66
Total Assets	1,019	1,033	1,065	1,156	1,231	948.4
Accounts Payable	52	53.47	55.89	80.51	36.22	107.9
Short-Term Debt	108.87	108.36	392.28	426.94	425.17	255.05
Current Portion of Long-Term Debt	37	39.09	54.52	31.95	-	-
Current Portion of Leases	19.86	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	126.2	122.41	126.02	107.51	108.33	72.23
Other Current Liabilities	63.71	68.1	30.72	31.51	34.71	46.64
Total Current Liabilities	407.64	408.74	677.68	695.61	625.66	495.83
Long-Term Debt	44.82	28.06	77.5	48.57	-	-
Long-Term Leases	87.34	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	0.16	0.15	2.06	0.72	0.44
Total Liabilities	539.95	510.48	784.15	800.7	675.28	504.11
Common Stock	384.19	384.19	384.19	352.79	352.79	306.79
Additional Paid-In Capital	359.86	359.86	359.86	291.16	291.16	139.18
Retained Earnings	-225.84	-185.63	-432.15	-265.97	-63.72	26.32
Treasury Stock	-6.63	-4.57	-	-	-	-
Comprehensive Income & Other	-32.58	-31.68	-30.63	-22.88	-24.79	-28
Shareholders' Equity	479.01	522.18	281.28	355.1	555.45	444.29
Total Liabilities & Equity	1,019	1,033	1,065	1,156	1,231	948.4
Total Debt	297.89	264.24	569.27	576.22	491.72	271.86
Net Cash (Debt)	-115.9	-87.98	-356.44	-333.72	-199.76	16.16
Net Cash Growth	-	-	-	-	-	-92.64%
Net Cash Per Share	-3.02	-2.29	-10.10	-9.46	-6.13	0.53
Filing Date Shares Outstanding	38.42	38.42	38.42	35.28	35.28	30.68
Total Common Shares Outstanding	38.42	38.42	38.42	35.28	35.28	30.68
Working Capital	288.86	314.89	169.36	56.31	196.92	144.62
Book Value Per Share	12.47	13.59	7.32	10.07	15.74	14.48
Tangible Book Value	473.64	516.52	272.19	339.05	546.9	434.24
Tangible Book Value Per Share	12.33	13.44	7.08	9.61	15.50	14.15
Land	1.46	1.47	1.36	35.86	35.79	35.74
Buildings	36.32	36.57	51.55	253.88	254.87	255.24
Machinery	134.05	160.17	173.84	185.12	180.85	162.25
Construction In Progress	0.23	0.76	0.16	-	11.38	10.1
Leasehold Improvements	66.26	61.08	46.43	66.84	32.56	11.04