DIVA Laboratories 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	475.64	494.03	589.14	536.93	346.37	299.28
Cash & Short-Term Investments	475.64	494.03	589.14	536.93	346.37	299.28
Cash Growth	-19.73%	-16.14%	9.72%	55.02%	15.73%	-8.67%
Accounts Receivable	300.67	285.5	262.41	203.13	281.89	190.37
Other Receivables	24.48	22.94	23.45	10.08	19.55	13.31
Receivables	325.15	308.44	285.86	213.2	301.44	203.68
Inventory	305.01	249.82	151.42	196.21	319.3	352.32
Prepaid Expenses	4.72	27.27	3.88	4.86	8.42	11.5
Other Current Assets	6.65	4.81	0.75	5.21	0.86	7.8
Total Current Assets	1,117	1,084	1,031	956.41	976.39	874.57
Property, Plant & Equipment	215.72	217.38	222.96	231.46	225.57	227.56
Long-Term Investments	6.34	7.58	5.03	4.61	6.32	30.94
Goodwill	-	-	-	-	-	5.18
Other Intangible Assets	0.82	1	1.71	0.74	1.31	4.41
Long-Term Deferred Tax Assets	37.64	37.72	40.76	47.33	38.27	36.08
Other Long-Term Assets	5.78	5.64	3.92	3.19	3.94	2.94
Total Assets	1,383	1,354	1,305	1,244	1,252	1,182
Accounts Payable	92.25	77.47	70.69	61.07	85.15	103.88
Accrued Expenses	-	73.95	74.97	65.11	67.2	45.6
Current Portion of Leases	1.97	2.59	2.47	2.53	0.13	0.13
Current Income Taxes Payable	26.74	24.44	23.32	22.02	24.35	5.75
Current Unearned Revenue	8.39	8.19	6.51	9.11	8.81	6.2
Other Current Liabilities	316.99	136.81	68.95	43.47	48.95	30.72
Total Current Liabilities	446.33	323.45	246.92	203.31	234.59	192.27
Long-Term Leases	0.28	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	0.79	0.76	0.43	0.87	-	0.02
Other Long-Term Liabilities	-	-	0.1	1.59	-	-
Total Liabilities	447.4	324.52	249.94	210.93	235.62	195.27
Common Stock	586.68	586.68	600.91	600.91	617.59	617.59
Additional Paid-In Capital	287.1	347.14	382.33	393.58	400	400
Retained Earnings	69.09	101.61	124.06	92.02	107.76	78.75
Treasury Stock	-	-	-45.99	-45.99	-99.91	-99.91
Comprehensive Income & Other	-6.8	-6.27	-5.8	-7.72	-9.26	-10
Total Common Equity	936.07	1,029	1,056	1,033	1,016	986.42
Shareholders' Equity	936.07	1,029	1,056	1,033	1,016	986.42
Total Liabilities & Equity	1,383	1,354	1,305	1,244	1,252	1,182
Total Debt	2.26	2.9	4.97	7.51	0.28	0.41
Net Cash (Debt)	473.38	491.13	584.17	529.42	346.08	298.86
Net Cash Growth	-19.46%	-15.93%	10.34%	52.98%	15.80%	-8.64%
Net Cash Per Share	8.07	8.33	9.91	8.99	5.88	5.08
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	670.84	760.92	784.13	753.1	741.8	682.3
Book Value Per Share	15.96	17.54	17.99	17.60	17.32	16.81
Tangible Book Value	935.25	1,028	1,054	1,032	1,015	976.83
Tangible Book Value Per Share	15.94	17.53	17.96	17.59	17.30	16.65
Land	-	154.92	154.92	154.92	154.92	154.92
Buildings	-	85.42	85.42	85.42	85.42	85.42
Machinery	-	75.47	91.36	90.79	86.84	84.46