Episil Technologies 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	4,006	5,545	3,532	4,734	2,401
Short-Term Investments	-	10	-	-	400
Cash & Short-Term Investments	4,006	5,555	3,532	4,734	2,801
Cash Growth	-27.89%	57.31%	-25.41%	69.00%	77.03%
Accounts Receivable	1,107	1,035	1,151	1,395	1,588
Other Receivables	66.85	40.91	50.56	59.03	34.23
Receivables	1,173	1,076	1,202	1,455	1,622
Inventory	958.65	1,234	1,594	1,840	1,455
Prepaid Expenses	176.04	162.61	135.36	162.75	119.51
Other Current Assets	31.96	160.63	11.59	11.95	13.45
Total Current Assets	6,346	8,189	6,474	8,203	6,011
Property, Plant & Equipment	6,200	5,366	4,589	3,917	3,184
Long-Term Investments	0.76	8.55	203.71	198.22	225.99
Goodwill	-	-	29.69	29.69	29.69
Other Intangible Assets	37.92	48.76	22.13	27.33	17.22
Long-Term Deferred Tax Assets	142.69	131.36	137.2	131.23	133.15
Other Long-Term Assets	152.49	171.87	337.93	342.18	279.27
Total Assets	12,880	13,915	11,793	12,849	9,881
Accounts Payable	424.94	427.03	355.85	554.93	635.89
Accrued Expenses	562.84	603.79	637.11	890.72	584.7
Short-Term Debt	493.19	45.16	266.95	178.62	663.79
Current Portion of Long-Term Debt	-	1,496	88.77	-	46.88
Current Portion of Leases	36.66	16.8	19.86	21.28	21.43
Current Income Taxes Payable	4.84	27.22	58.28	121.88	96.41
Current Unearned Revenue	58.3	87.86	157	330.39	272.43
Other Current Liabilities	347.48	342.53	440.67	411.58	136.98
Total Current Liabilities	1,928	3,046	2,025	2,509	2,459
Long-Term Debt	1,119	468.87	1,481	1,556	112.7
Long-Term Leases	514	578.89	449.03	474.97	486.63
Long-Term Unearned Revenue	-	-	-	77.07	95.3
Pension & Post-Retirement Benefits	89.68	126.99	166.29	189.58	256.17
Long-Term Deferred Tax Liabilities	32.36	33.72	34.87	36.15	36.55
Other Long-Term Liabilities	30.94	33.87	67.37	16.91	65.48
Total Liabilities	3,714	4,289	4,223	4,860	3,511
Common Stock	3,901	3,832	3,332	3,332	3,307
Additional Paid-In Capital	3,818	3,539	1,538	1,538	955.57
Retained Earnings	-502.82	248.32	754.66	1,006	283.43
Comprehensive Income & Other	-112.24	-104.11	-99.12	-101.82	-72.14
Total Common Equity	7,104	7,515	5,526	5,774	4,474
Minority Interest	2,061	2,111	2,043	2,215	1,896
Shareholders' Equity	9,166	9,626	7,570	7,989	6,369
Total Liabilities & Equity	12,880	13,915	11,793	12,849	9,881
Total Debt	2,163	2,606	2,306	2,231	1,331
Net Cash (Debt)	1,843	2,950	1,225	2,504	1,470
Net Cash Growth	-37.52%	140.70%	-51.05%	70.32%	-
Net Cash Per Share	4.80	8.51	3.68	7.40	4.62
Filing Date Shares Outstanding	390.15	383.22	333.22	333.2	330.67
Total Common Shares Outstanding	390.15	383.22	333.22	333.2	330.67
Working Capital	4,417	5,142	4,449	5,694	3,553
Book Value Per Share	18.21	19.61	16.58	17.33	13.53
Tangible Book Value	7,067	7,466	5,474	5,717	4,427
Tangible Book Value Per Share	18.11	19.48	16.43	17.16	13.39
Buildings	5,574	5,259	4,535	4,360	4,119
Machinery	10,465	9,805	9,098	9,498	8,554
Construction In Progress	1,456	873.99	1,516	-	-

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