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	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	448.47	418.97	368.98	309.68	284.73	345.19
Short-Term Investments	64.5	24.5	24.5	24.5	44.5	64.5
Cash & Short-Term Investments	512.97	443.47	393.48	334.18	329.23	409.69
Cash Growth	21.58%	12.71%	17.75%	1.50%	-19.64%	-2.22%
Accounts Receivable	228.49	498.9	773.36	734.42	811.98	681.37
Other Receivables	3.26	6.72	4.67	2.47	19.06	5.21
Receivables	231.75	505.62	778.03	736.89	831.03	686.57
Prepaid Expenses	8.27	10.89	7.65	8.35	7.17	8.19
Other Current Assets	49.35	52.34	51.15	55.61	46.04	38.68
Total Current Assets	802.33	1,012	1,230	1,135	1,213	1,143
Property, Plant & Equipment	370.3	376.7	381.92	391.02	399.52	403.56
Long-Term Investments	4.04	8.21	3.97	5.64	13.28	12.67
Other Intangible Assets	414.58	304.69	381.89	160.69	211.26	196.09
Long-Term Deferred Tax Assets	6.7	10.1	9.96	18.06	11.83	7.25
Other Long-Term Assets	39.86	45.86	22.57	25.34	25.81	26.29
Total Assets	1,638	1,758	2,031	1,736	1,875	1,789
Accounts Payable	199.97	266.76	422.21	436.42	526.89	518.14
Accrued Expenses	115.91	126.23	158.09	117.52	108.08	99.92
Short-Term Debt	-	-	80	35	140	100
Current Portion of Leases	1.29	1.57	1.13	1.88	2.69	1.45
Current Income Taxes Payable	0.04	20.99	11.61	31.96	16.08	19.68
Current Unearned Revenue	98.95	159.78	168.54	101.12	98.39	58.81
Other Current Liabilities	35.3	38.4	66.14	32.24	34.21	55.26
Total Current Liabilities	451.47	613.73	907.72	756.14	926.33	853.25
Long-Term Leases	0.44	1.33	-	1.13	3.36	0.75
Long-Term Deferred Tax Liabilities	2.33	2.52	1.87	2.69	1.63	1.71
Other Long-Term Liabilities	261.35	161.88	181.94	90.44	121.25	100.87
Total Liabilities	715.58	779.46	1,092	850.39	1,053	956.59
Common Stock	378.39	378.39	378.39	378.39	378.39	378.39
Additional Paid-In Capital	116.85	116.85	116.85	116.85	116.85	116.85
Retained Earnings	442.53	493.47	451.1	398.24	331.62	341.72
Comprehensive Income & Other	-15.53	-10.29	-7.26	-8.11	-4.26	-4.55
Shareholders' Equity	922.24	978.41	939.07	885.37	822.6	832.41
Total Liabilities & Equity	1,638	1,758	2,031	1,736	1,875	1,789
Total Debt	1.73	2.9	81.13	38.01	146.05	102.2
Net Cash (Debt)	511.24	440.57	312.35	296.17	183.18	307.49
Net Cash Growth	21.80%	41.05%	5.46%	61.68%	-40.43%	-26.02%
Net Cash Per Share	13.46	11.60	8.23	7.79	4.81	8.07
Filing Date Shares Outstanding	37.84	37.84	37.84	37.84	37.84	37.84
Total Common Shares Outstanding	37.84	37.84	37.84	37.84	37.84	37.84
Working Capital	350.87	398.59	322.59	378.89	287.14	289.88
Book Value Per Share	24.37	25.86	24.82	23.40	21.74	22.00
Tangible Book Value	507.66	673.73	557.19	724.68	611.34	636.32
Tangible Book Value Per Share	13.42	17.81	14.73	19.15	16.16	16.82
Land	210.26	210.26	210.26	210.26	210.26	210.26
Buildings	199.95	199.95	199.77	199.77	199.65	199.65
Machinery	2.36	3.51	6.91	9.57	8.36	10.91

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.