DIVA Laboratories 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	494.03	589.14	536.93	346.37	299.28
Trading Asset Securities	0.07	-	-	-	-
Cash & Short-Term Investments	494.1	589.14	536.93	346.37	299.28
Cash Growth	-16.13%	9.72%	55.02%	15.73%	-8.67%
Accounts Receivable	285.5	262.41	203.13	281.89	190.37
Other Receivables	22.94	23.45	10.08	19.55	13.31
Receivables	308.44	285.86	213.2	301.44	203.68
Inventory	249.82	151.42	196.21	319.3	352.32
Prepaid Expenses	27.27	3.88	4.86	8.42	11.5
Other Current Assets	4.74	0.75	5.21	0.86	7.8
Total Current Assets	1,084	1,031	956.41	976.39	874.57
Property, Plant & Equipment	217.38	222.96	231.46	225.57	227.56
Long-Term Investments	7.58	5.03	4.61	6.32	30.94
Goodwill	-	-	-	-	5.18
Other Intangible Assets	1	1.71	0.74	1.31	4.41
Long-Term Deferred Tax Assets	37.72	40.76	47.33	38.27	36.08
Other Long-Term Assets	5.64	3.92	3.19	3.94	2.94
Total Assets	1,354	1,305	1,244	1,252	1,182
Accounts Payable	77.47	70.69	61.07	85.15	103.88
Accrued Expenses	-	74.97	65.11	67.2	45.6
Current Portion of Leases	2.59	2.47	2.53	0.13	0.13
Current Income Taxes Payable	24.44	23.32	22.02	24.35	5.75
Current Unearned Revenue	8.19	6.51	9.11	8.81	6.2
Other Current Liabilities	210.76	68.95	43.47	48.95	30.72
Total Current Liabilities	323.45	246.92	203.31	234.59	192.27
Long-Term Leases	0.31	2.5	4.97	0.15	0.28
Pension & Post-Retirement Benefits	-	-	0.19	0.87	2.69
Long-Term Deferred Tax Liabilities	0.76	0.43	0.87	-	0.02
Other Long-Term Liabilities	-	0.1	1.59	-	-
Total Liabilities	324.52	249.94	210.93	235.62	195.27
Common Stock	586.68	600.91	600.91	617.59	617.59
Additional Paid-In Capital	347.14	382.33	393.58	400	400
Retained Earnings	101.61	124.06	92.02	107.76	78.75
Treasury Stock	-	-45.99	-45.99	-99.91	-99.91
Comprehensive Income & Other	-6.27	-5.8	-7.72	-9.26	-10
Total Common Equity	1,029	1,056	1,033	1,016	986.42
Shareholders' Equity	1,029	1,056	1,033	1,016	986.42
Total Liabilities & Equity	1,354	1,305	1,244	1,252	1,182
Total Debt	2.9	4.97	7.51	0.28	0.41
Net Cash (Debt)	491.2	584.17	529.42	346.08	298.86
Net Cash Growth	-15.92%	10.34%	52.98%	15.80%	-8.64%
Net Cash Per Share	8.35	9.91	8.99	5.88	5.08
Filing Date Shares Outstanding	59.16	58.67	58.67	58.67	58.67
Total Common Shares Outstanding	59.16	58.67	58.67	58.67	58.67
Working Capital	760.92	784.13	753.1	741.8	682.3
Book Value Per Share	17.39	17.99	17.60	17.32	16.81
Tangible Book Value	1,028	1,054	1,032	1,015	976.83
Tangible Book Value Per Share	17.38	17.96	17.59	17.30	16.65
Land	-	154.92	154.92	154.92	154.92
Buildings	-	85.42	85.42	85.42	85.42
Machinery	-	91.36	90.79	86.84	84.46

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