EPS Bio Technology 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	123.08	128.94	195.29	178.66	203.42
Cash & Short-Term Investments	123.08	128.94	195.29	178.66	203.42
Cash Growth	-4.55%	-33.97%	9.31%	-12.17%	-8.32%
Accounts Receivable	150.35	149.8	92.09	78.81	101.23
Other Receivables	5.98	4.88	2.97	2.27	2.78
Receivables	156.33	154.67	95.05	81.08	104.01
Inventory	73.24	81.06	72.67	86.45	81.56
Prepaid Expenses	-	3.15	3.18	1.54	4.06
Other Current Assets	2.82	0.17	0.15	0.06	0.05
Total Current Assets	355.47	368	366.33	347.77	393.1
Property, Plant & Equipment	169.51	167.86	163.14	172.32	173.57
Other Intangible Assets	2.97	1.84	1.96	3.64	5.41
Long-Term Deferred Tax Assets	2.19	1.59	3.38	1.85	2.38
Other Long-Term Assets	3.1	2.61	8.36	2.18	3
Total Assets	533.25	541.9	543.16	527.76	577.45
Accounts Payable	72.73	80.64	74.54	58.31	81.38
Accrued Expenses	-	25.02	27.02	26.33	26.88
Short-Term Debt	40	-	-	-	-
Current Portion of Long-Term Debt	-	2.59	2.55	2.52	2.54
Current Portion of Leases	3.09	3.16	3.14	3.08	3.01
Current Income Taxes Payable	-	-	7.28	6.65	8.96
Current Unearned Revenue	8.54	13.19	3.79	1.6	29.29
Other Current Liabilities	30.25	5.26	6.71	4.83	5.12
Total Current Liabilities	154.62	129.85	125.03	103.32	157.17
Long-Term Debt	7.76	10.4	12.98	15.52	18.02
Long-Term Leases	87.26	93.99	97.15	100.28	102.91
Long-Term Unearned Revenue	1.62	2.35	1.78	-	-
Long-Term Deferred Tax Liabilities	0.88	0.76	0.18	0.28	0.08
Total Liabilities	252.14	237.34	237.13	219.41	278.18
Common Stock	238	238	238	238	238
Additional Paid-In Capital	31.6	31.6	31.6	31.6	31.6
Retained Earnings	11.51	34.95	36.44	38.76	29.67
Shareholders' Equity	281.11	304.55	306.04	308.36	299.27
Total Liabilities & Equity	533.25	541.9	543.16	527.76	577.45
Total Debt	138.11	110.14	115.82	121.4	126.47
Net Cash (Debt)	-15.03	18.81	79.47	57.26	76.95
Net Cash Growth	-	-76.34%	38.80%	-25.60%	-14.45%
Net Cash Per Share	-0.63	0.79	3.33	2.40	3.22
Filing Date Shares Outstanding	23.95	23.8	23.8	23.8	23.8
Total Common Shares Outstanding	23.95	23.8	23.8	23.8	23.8
Working Capital	200.86	238.15	241.3	244.45	235.93
Book Value Per Share	11.74	12.80	12.86	12.96	12.57
Tangible Book Value	278.14	302.71	304.08	304.72	293.86
Tangible Book Value Per Share	11.62	12.72	12.78	12.80	12.35
Buildings	-	67.87	67.87	68.54	68.86
Machinery	-	45.01	39.21	49.02	50.26
Construction In Progress	-	2.35	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.