EPS Bio Technology 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	95.36	123.08	128.94	195.29	178.66	203.42
Cash & Short-Term Investments	95.36	123.08	128.94	195.29	178.66	203.42
Cash Growth	-26.04%	-4.55%	-33.97%	9.31%	-12.17%	-8.32%
Accounts Receivable	118.99	150.35	149.8	92.09	78.81	101.23
Other Receivables	6.54	5.98	4.88	2.97	2.27	2.78
Receivables	125.53	156.33	154.67	95.05	81.08	104.01
Inventory	95.42	73.24	81.06	72.67	86.45	81.56
Prepaid Expenses	-	2.76	3.15	3.18	1.54	4.06
Other Current Assets	1.83	0.06	0.17	0.15	0.06	0.05
Total Current Assets	318.14	355.47	368	366.33	347.77	393.1
Property, Plant & Equipment	165.89	169.51	167.86	163.14	172.32	173.57
Other Intangible Assets	2.87	2.97	1.84	1.96	3.64	5.41
Long-Term Deferred Tax Assets	2.46	2.19	1.59	3.38	1.85	2.38
Other Long-Term Assets	5.95	3.1	2.61	8.36	2.18	3
Total Assets	495.31	533.25	541.9	543.16	527.76	577.45
Accounts Payable	59.73	72.73	80.64	74.54	58.31	81.38
Accrued Expenses	-	20.94	25.02	27.02	26.33	26.88
Short-Term Debt	40	40	-	-	-	-
Current Portion of Long-Term Debt	-	2.64	2.59	2.55	2.52	2.54
Current Portion of Leases	3.1	3.09	3.16	3.14	3.08	3.01
Current Income Taxes Payable	-	-	-	7.28	6.65	8.96
Current Unearned Revenue	4.78	8.54	13.19	3.79	1.6	29.29
Other Current Liabilities	23.07	6.67	5.26	6.71	4.83	5.12
Total Current Liabilities	130.68	154.62	129.85	125.03	103.32	157.17
Long-Term Debt	7.09	7.76	10.4	12.98	15.52	18.02
Long-Term Leases	86.48	87.26	93.99	97.15	100.28	102.91
Long-Term Unearned Revenue	1.44	1.62	2.35	1.78	-	-
Long-Term Deferred Tax Liabilities	0.79	0.88	0.76	0.18	0.28	0.08
Total Liabilities	226.49	252.14	237.34	237.13	219.41	278.18
Common Stock	238	238	238	238	238	238
Additional Paid-In Capital	31.6	31.6	31.6	31.6	31.6	31.6
Retained Earnings	-0.79	11.51	34.95	36.44	38.76	29.67
Shareholders' Equity	268.82	281.11	304.55	306.04	308.36	299.27
Total Liabilities & Equity	495.31	533.25	541.9	543.16	527.76	577.45
Total Debt	136.68	140.75	110.14	115.82	121.4	126.47
Net Cash (Debt)	-41.31	-17.67	18.81	79.47	57.26	76.95
Net Cash Growth	-	-	-76.34%	38.80%	-25.60%	-14.45%
Net Cash Per Share	-1.74	-0.74	0.79	3.33	2.40	3.22
Filing Date Shares Outstanding	23.8	23.8	23.8	23.8	23.8	23.8
Total Common Shares Outstanding	23.8	23.8	23.8	23.8	23.8	23.8
Working Capital	187.46	200.86	238.15	241.3	244.45	235.93
Book Value Per Share	11.29	11.81	12.80	12.86	12.96	12.57
Tangible Book Value	265.95	278.14	302.71	304.08	304.72	293.86
Tangible Book Value Per Share	11.17	11.69	12.72	12.78	12.80	12.35
Buildings	-	68.68	67.87	67.87	68.54	68.86
Machinery	-	57.87	45.01	39.21	49.02	50.26
Construction In Progress	-	3.14	2.35	-	-	-

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