Epoch Chemtronics 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	1,054	797.54	687.01	620.42	489.84
Short-Term Investments	-	111.35	47.31	66.14	44.6
Cash & Short-Term Investments	1,054	908.89	734.32	686.56	534.44
Cash Growth	15.95%	23.77%	6.96%	28.46%	-25.56%
Accounts Receivable	1,754	2,135	2,047	1,856	1,541
Other Receivables	8.61	8.1	1.37	3.34	5.19
Receivables	1,763	2,143	2,048	1,859	1,546
Inventory	364.67	351.45	501.66	375.23	318
Prepaid Expenses	33.21	38.64	33.94	45.97	35.26
Other Current Assets	149.54	0.06	0.06	0.54	0.03
Total Current Assets	3,364	3,442	3,318	2,968	2,434
Property, Plant & Equipment	351.95	402.65	448.82	478.63	384.4
Long-Term Investments	-	14.3	13.2	14.76	17.87
Other Intangible Assets	5.42	5.97	5.56	6.98	8.5
Long-Term Deferred Tax Assets	33.84	29.98	34.27	26.07	16.6
Other Long-Term Assets	31.46	12.64	37	8.17	8.31
Total Assets	3,787	3,908	3,857	3,502	2,869
Accounts Payable	1,545	1,728	1,849	1,397	1,217
Accrued Expenses	-	2.88	2.88	2.88	2.88
Short-Term Debt	-	35	35	213.71	30
Current Portion of Leases	58.16	55.35	54.42	42.43	35.68
Current Income Taxes Payable	43.15	52.98	50.77	54.42	30.01
Current Unearned Revenue	0.18	-	0.17	1.41	0.66
Other Current Liabilities	325.39	258.45	240.53	243.98	216.09
Total Current Liabilities	1,972	2,132	2,232	1,956	1,532
Long-Term Leases	76.07	127.13	160.87	201.51	160.71
Pension & Post-Retirement Benefits	-	-	0.16	0.49	1.2
Other Long-Term Liabilities	95.02	92.63	83.02	54.71	11.04
Total Liabilities	2,143	2,352	2,476	2,212	1,705
Common Stock	340.24	340.24	340.24	340.24	340.24
Additional Paid-In Capital	184.25	184.25	184.25	184.22	184.22
Retained Earnings	1,120	1,048	897.97	794.49	674.6
Comprehensive Income & Other	-	-16.56	-41.71	-29.2	-34.93
Shareholders' Equity	1,644	1,556	1,381	1,290	1,164
Total Liabilities & Equity	3,787	3,908	3,857	3,502	2,869
Total Debt	134.23	217.48	250.29	457.64	226.39
Net Cash (Debt)	919.62	691.42	484.04	228.92	308.06
Net Cash Growth	33.01%	42.84%	111.44%	-25.69%	-44.15%
Net Cash Per Share	26.34	19.87	13.95	6.56	8.94
Filing Date Shares Outstanding	34.02	34.02	34.02	34.02	34.02
Total Common Shares Outstanding	34.02	34.02	34.02	34.02	34.02
Working Capital	1,393	1,310	1,086	1,012	901.4
Book Value Per Share	48.33	45.72	40.58	37.91	34.21
Tangible Book Value	1,639	1,550	1,375	1,283	1,156
Tangible Book Value Per Share	48.18	45.55	40.42	37.70	33.97
Machinery	-	610.9	648.93	823.42	496.78
Leasehold Improvements	-	211.97	205.01	196.35	124.56

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