Value Valves 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	994.46	1,334	1,106	661.65	650.03	512.48
Short-Term Investments	-	-	-	92.13	-	1.5
Trading Asset Securities	-	-	3.92	3.76	5.16	5.16
Cash & Short-Term Investments	994.46	1,334	1,110	757.55	655.2	519.14
Cash Growth	-7.95%	20.21%	46.51%	15.62%	26.21%	14.89%
Accounts Receivable	505.64	477.04	389.43	428.25	535	503.81
Other Receivables	4.31	2.24	2.42	0.71	0.95	4.01
Receivables	509.95	479.27	391.84	428.96	535.95	507.82
Inventory	743.46	761.07	721.54	1,052	761.85	527.7
Prepaid Expenses	7.8	7.46	7.17	5.03	5.7	46.8
Other Current Assets	1.81	1.29	2.46	1.65	4.45	0.61
Total Current Assets	2,257	2,583	2,233	2,245	1,963	1,602
Property, Plant & Equipment	1,066	1,094	1,128	1,161	1,001	1,021
Long-Term Investments	211.66	48.03	59.76	-	-	-
Other Intangible Assets	2.35	2.52	2.79	1.17	1.67	2.68
Long-Term Deferred Tax Assets	69.73	68.21	82.96	78.48	63.63	65.49
Other Long-Term Assets	27.16	23.66	18.29	25.26	98.75	23.76
Total Assets	3,635	3,819	3,525	3,510	3,128	2,715
Accounts Payable	196.03	250.45	208.06	270.63	353.47	234.87
Accrued Expenses	143.52	162.59	149.36	135.12	135.39	134.38
Short-Term Debt	210	210	210	210	492	357
Current Portion of Long-Term Debt	-	214.19	-	-	-	-
Current Portion of Leases	5.4	5.01	4.93	4.6	6.52	6.22
Current Income Taxes Payable	9.36	45.13	34.99	67.26	42.22	33.25
Current Unearned Revenue	18.76	13.05	15.59	16.91	16.07	10.66
Other Current Liabilities	43.14	60.51	51.98	78.54	63.49	42.02
Total Current Liabilities	626.2	960.93	674.91	783.05	1,109	818.39
Long-Term Debt	-	-	292.84	287.71	-	-
Long-Term Leases	168.84	171.38	176.39	179.95	241.53	247.76
Long-Term Deferred Tax Liabilities	164.45	152.71	129.96	101.81	86.04	68.82
Other Long-Term Liabilities	7.71	-	-	-	-	-
Total Liabilities	967.2	1,285	1,274	1,353	1,437	1,135
Common Stock	468.03	437.54	431.33	431.32	391.32	391.32
Additional Paid-In Capital	1,056	867.66	794.26	794.17	482.68	482.68
Retained Earnings	1,177	1,223	1,046	941.35	833.36	718.82
Comprehensive Income & Other	-32.83	6.29	-20.77	-9.05	-15.76	-12.79
Total Common Equity	2,668	2,534	2,251	2,158	1,692	1,580
Shareholders' Equity	2,668	2,534	2,251	2,158	1,692	1,580
Total Liabilities & Equity	3,635	3,819	3,525	3,510	3,128	2,715
Total Debt	384.24	600.58	684.16	682.26	740.05	610.99
Net Cash (Debt)	610.23	733.65	425.73	75.29	-84.85	-91.85
Net Cash Growth	39.55%	72.33%	465.45%	-	-	-
Net Cash Per Share	13.03	15.65	9.12	1.70	-2.17	-2.35
Filing Date Shares Outstanding	46.8	43.75	43.13	43.13	39.13	39.13
Total Common Shares Outstanding	46.8	43.75	43.13	43.13	39.13	39.13
Working Capital	1,631	1,622	1,558	1,462	853.99	783.67
Book Value Per Share	56.99	57.92	52.19	50.03	43.23	40.38
Tangible Book Value	2,665	2,532	2,248	2,157	1,690	1,577
Tangible Book Value Per Share	56.94	57.86	52.12	50.00	43.19	40.31
Land	251.46	251.46	251.46	251.46	14.9	14.9
Buildings	735.38	739.71	736.2	729.7	724.37	724.24
Machinery	408.86	399.45	382.23	373.18	361.12	339.49
Construction In Progress	3.53	7.39	4.38	3.26	2.29	4.66

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