DIVA Laboratories Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	486.71	589.14	536.93	346.37	299.28	323.76
Trading Asset Securities	-	-	-	-	-	3.92
Cash & Short-Term Investments	486.71	589.14	536.93	346.37	299.28	327.67
Cash Growth	-10.89%	9.72%	55.02%	15.73%	-8.67%	-41.55%
Accounts Receivable	290.14	262.41	203.13	281.89	190.37	188.14
Other Receivables	31.54	23.45	10.08	19.55	13.31	8.2
Receivables	321.68	285.86	213.2	301.44	203.68	196.35
Inventory	226.99	151.42	196.21	319.3	352.32	250.19
Prepaid Expenses	-	3.88	4.86	8.42	11.5	11.78
Other Current Assets	9.33	0.75	5.21	0.86	7.8	5.55
Total Current Assets	1,045	1,031	956.41	976.39	874.57	791.53
Property, Plant & Equipment	217.34	222.96	231.46	225.57	227.56	232.92
Long-Term Investments	6.48	5.03	4.61	6.32	30.94	35.45
Goodwill	-	-	-	-	5.18	5.18
Other Intangible Assets	1.06	1.71	0.74	1.31	4.41	6.91
Long-Term Deferred Tax Assets	39.73	40.76	47.33	38.27	36.08	35.52
Other Long-Term Assets	4.34	3.92	3.19	3.94	2.94	5.71
Total Assets	1,314	1,305	1,244	1,252	1,182	1,113
Accounts Payable	81.19	70.69	61.07	85.15	103.88	46.41
Accrued Expenses	80.43	74.97	65.11	67.2	45.6	35.28
Current Portion of Leases	2.58	2.47	2.53	0.13	0.13	0.13
Current Income Taxes Payable	18.94	23.32	22.02	24.35	5.75	8.03
Current Unearned Revenue	6.9	6.51	9.11	8.81	6.2	5.6
Other Current Liabilities	123.44	68.95	43.47	48.95	30.72	27.28
Total Current Liabilities	313.49	246.92	203.31	234.59	192.27	122.72
Long-Term Leases	0.96	2.5	4.97	0.15	0.28	0.41
Pension & Post-Retirement Benefits	-	-	0.19	0.87	2.69	0.91
Long-Term Deferred Tax Liabilities	0.51	0.43	0.87	-	0.02	0.3
Other Long-Term Liabilities	0.57	0.1	1.59	-	-	-
Total Liabilities	315.52	249.94	210.93	235.62	195.27	124.34
Common Stock	586.68	600.91	600.91	617.59	617.59	617.59
Additional Paid-In Capital	347.14	382.33	393.58	400	400	400
Retained Earnings	70.88	124.06	92.02	107.76	78.75	73.95
Treasury Stock	-	-45.99	-45.99	-99.91	-99.91	-99.91
Comprehensive Income & Other	-6.56	-5.8	-7.72	-9.26	-10	-2.74
Total Common Equity	998.14	1,056	1,033	1,016	986.42	988.89
Shareholders' Equity	998.14	1,056	1,033	1,016	986.42	988.89
Total Liabilities & Equity	1,314	1,305	1,244	1,252	1,182	1,113
Total Debt	3.54	4.97	7.51	0.28	0.41	0.54
Net Cash (Debt)	483.17	584.17	529.42	346.08	298.86	327.13
Net Cash Growth	-10.62%	10.34%	52.98%	15.80%	-8.64%	-41.65%
Net Cash Per Share	8.20	9.91	8.99	5.88	5.08	4.91
Filing Date Shares Outstanding	58.67	58.67	58.67	58.67	58.67	58.67
Total Common Shares Outstanding	58.67	58.67	58.67	58.67	58.67	58.67
Working Capital	731.23	784.13	753.1	741.8	682.3	668.81
Book Value Per Share	17.01	17.99	17.60	17.32	16.81	16.86
Tangible Book Value	997.08	1,054	1,032	1,015	976.83	976.8
Tangible Book Value Per Share	17.00	17.96	17.59	17.30	16.65	16.65
Land	154.92	154.92	154.92	154.92	154.92	154.92
Buildings	85.42	85.42	85.42	85.42	85.42	85.42
Machinery	75.04	91.36	90.79	86.84	84.46	83.14

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