Chang Jia M&E Engineering 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	455.2	418.97	368.98	309.68	284.73
Short-Term Investments	85	24.5	24.5	24.5	44.5
Cash & Short-Term Investments	540.2	443.47	393.48	334.18	329.23
Cash Growth	21.81%	12.71%	17.75%	1.50%	-19.64%
Accounts Receivable	298.29	498.9	773.36	734.42	811.98
Other Receivables	2.51	6.72	4.67	2.47	19.06
Receivables	300.8	505.62	778.03	736.89	831.03
Prepaid Expenses	-	10.89	7.65	8.35	7.17
Other Current Assets	58.34	52.34	51.15	55.61	46.04
Total Current Assets	899.34	1,012	1,230	1,135	1,213
Property, Plant & Equipment	370.03	376.7	381.92	391.02	399.52
Long-Term Investments	3.81	8.21	3.97	5.64	13.28
Other Intangible Assets	391.9	304.69	381.89	160.69	211.26
Long-Term Deferred Tax Assets	6.48	10.1	9.96	18.06	11.83
Other Long-Term Assets	40.38	45.86	22.57	25.34	25.81
Total Assets	1,712	1,758	2,031	1,736	1,875
Accounts Payable	269.31	266.76	422.21	436.42	526.89
Accrued Expenses	-	126.23	158.09	117.52	108.08
Short-Term Debt	-	-	80	35	140
Current Portion of Leases	2	1.57	1.13	1.88	2.69
Current Income Taxes Payable	3.76	20.99	11.61	31.96	16.08
Current Unearned Revenue	119.23	159.78	168.54	101.12	98.39
Other Current Liabilities	168.28	38.4	66.14	32.24	34.21
Total Current Liabilities	562.58	613.73	907.72	756.14	926.33
Long-Term Leases	0.72	1.33	-	1.13	3.36
Long-Term Deferred Tax Liabilities	2.55	2.52	1.87	2.69	1.63
Other Long-Term Liabilities	196.38	161.88	181.94	90.44	121.25
Total Liabilities	762.22	779.46	1,092	850.39	1,053
Common Stock	378.39	378.39	378.39	378.39	378.39
Additional Paid-In Capital	116.85	116.85	116.85	116.85	116.85
Retained Earnings	469.01	493.47	451.1	398.24	331.62
Comprehensive Income & Other	-14.54	-10.29	-7.26	-8.11	-4.26
Shareholders' Equity	949.71	978.41	939.07	885.37	822.6
Total Liabilities & Equity	1,712	1,758	2,031	1,736	1,875
Total Debt	2.72	2.9	81.13	38.01	146.05
Net Cash (Debt)	537.49	440.57	312.35	296.17	183.18
Net Cash Growth	22.00%	41.05%	5.46%	61.68%	-40.43%
Net Cash Per Share	14.13	11.60	8.23	7.79	4.81
Filing Date Shares Outstanding	37.49	37.84	37.84	37.84	37.84
Total Common Shares Outstanding	37.49	37.84	37.84	37.84	37.84
Working Capital	336.77	398.59	322.59	378.89	287.14
Book Value Per Share	25.34	25.86	24.82	23.40	21.74
Tangible Book Value	557.81	673.73	557.19	724.68	611.34
Tangible Book Value Per Share	14.88	17.81	14.73	19.15	16.16
Land	-	210.26	210.26	210.26	210.26
Buildings	-	199.95	199.77	199.77	199.65
Machinery	-	3.51	6.91	9.57	8.36

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