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 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	454.6	455.2	418.97	368.98	309.68	284.73
Short-Term Investments	110	85	24.5	24.5	24.5	44.5
Cash & Short-Term Investments	564.6	540.2	443.47	393.48	334.18	329.23
Cash Growth	11.88%	21.81%	12.71%	17.75%	1.50%	-19.64%
Accounts Receivable	231.29	298.29	498.9	773.36	734.42	811.98
Other Receivables	0.76	2.51	6.72	4.67	2.47	19.06
Receivables	232.05	300.8	505.62	778.03	736.89	831.03
Prepaid Expenses	-	10.25	10.89	7.65	8.35	7.17
Other Current Assets	56.63	48.09	52.34	51.15	55.61	46.04
Total Current Assets	853.28	899.34	1,012	1,230	1,135	1,213
Property, Plant & Equipment	368.14	370.03	376.7	381.92	391.02	399.52
Long-Term Investments	2.99	3.81	8.21	3.97	5.64	13.28
Other Intangible Assets	369.5	391.9	304.69	381.89	160.69	211.26
Long-Term Deferred Tax Assets	6.44	6.48	10.1	9.96	18.06	11.83
Other Long-Term Assets	40.45	40.38	45.86	22.57	25.34	25.81
Total Assets	1,641	1,712	1,758	2,031	1,736	1,875
Accounts Payable	224.87	269.31	266.76	422.21	436.42	526.89
Accrued Expenses	-	122.27	126.23	158.09	117.52	108.08
Short-Term Debt	10	-	-	80	35	140
Current Portion of Leases	1.55	2	1.57	1.13	1.88	2.69
Current Income Taxes Payable	9.45	3.76	20.99	11.61	31.96	16.08
Current Unearned Revenue	96.37	119.23	159.78	168.54	101.12	98.39
Other Current Liabilities	133.91	46.02	38.4	66.14	32.24	34.21
Total Current Liabilities	476.16	562.58	613.73	907.72	756.14	926.33
Long-Term Leases	0.51	0.72	1.33	-	1.13	3.36
Long-Term Deferred Tax Liabilities	2.56	2.55	2.52	1.87	2.69	1.63
Other Long-Term Liabilities	188.41	196.38	161.88	181.94	90.44	121.25
Total Liabilities	667.63	762.22	779.46	1,092	850.39	1,053
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
Retained Earnings	492.52	469.01	493.47	451.1	398.24	331.62
Comprehensive Income & Other	102.26	-14.54	-10.29	-7.26	-8.11	-4.26
Shareholders' Equity	973.17	949.71	978.41	939.07	885.37	822.6
Total Liabilities & Equity	1,641	1,712	1,758	2,031	1,736	1,875
Total Debt	12.07	2.72	2.9	81.13	38.01	146.05
Net Cash (Debt)	552.54	537.49	440.57	312.35	296.17	183.18
Net Cash Growth	10.04%	22.00%	41.05%	5.46%	61.68%	-40.43%
Net Cash Per Share	14.58	14.16	11.60	8.23	7.79	4.81
Filing Date Shares Outstanding	37.91	37.84	37.84	37.84	37.84	37.84
Total Common Shares Outstanding	37.91	37.84	37.84	37.84	37.84	37.84
Working Capital	377.12	336.77	398.59	322.59	378.89	287.14
Book Value Per Share	25.67	25.10	25.86	24.82	23.40	21.74
Tangible Book Value	603.67	557.81	673.73	557.19	724.68	611.34
Tangible Book Value Per Share	15.92	14.74	17.81	14.73	19.15	16.16
Land	-	210.26	210.26	210.26	210.26	210.26
Buildings	-	199.95	199.95	199.77	199.77	199.65
Machinery	-	2.04	3.51	6.91	9.57	8.36