Value Valves 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	1,160	1,334	1,106	661.65	650.03
Short-Term Investments	-	-	-	92.13	-
Trading Asset Securities	-	-	3.92	3.76	5.16
Cash & Short-Term Investments	1,160	1,334	1,110	757.55	655.2
Cash Growth	-13.05%	20.21%	46.51%	15.62%	26.21%
Accounts Receivable	509.88	477.04	389.43	428.25	535
Other Receivables	9.45	2.24	2.42	0.71	0.95
Receivables	519.33	479.27	391.84	428.96	535.95
Inventory	744.59	761.07	721.54	1,052	761.85
Prepaid Expenses	5.18	7.46	7.17	5.03	5.7
Other Current Assets	1.38	1.29	2.46	1.65	4.45
Total Current Assets	2,431	2,583	2,233	2,245	1,963
Property, Plant & Equipment	1,060	1,094	1,128	1,161	1,001
Long-Term Investments	194.7	48.03	59.76	-	-
Other Intangible Assets	1.91	2.52	2.79	1.17	1.67
Long-Term Deferred Tax Assets	67.25	68.21	82.96	78.48	63.63
Other Long-Term Assets	24.65	23.66	18.29	25.26	98.75
Total Assets	3,779	3,819	3,525	3,510	3,128
Accounts Payable	195.84	250.45	208.06	270.63	353.47
Accrued Expenses	177.83	162.59	149.36	135.12	135.39
Short-Term Debt	210	210	210	210	492
Current Portion of Long-Term Debt	-	214.19	-	-	-
Current Portion of Leases	5.42	5.01	4.93	4.6	6.52
Current Income Taxes Payable	25.61	45.13	34.99	67.26	42.22
Current Unearned Revenue	21.71	13.05	15.59	16.91	16.07
Other Current Liabilities	52.59	60.51	51.98	78.54	63.49
Total Current Liabilities	688.99	960.93	674.91	783.05	1,109
Long-Term Debt	-	-	292.84	287.71	-
Long-Term Leases	167.48	171.38	176.39	179.95	241.53
Long-Term Deferred Tax Liabilities	162.7	152.71	129.96	101.81	86.04
Other Long-Term Liabilities	8.11	-	-	-	-
Total Liabilities	1,027	1,285	1,274	1,353	1,437
Common Stock	468.03	437.54	431.33	431.32	391.32
Additional Paid-In Capital	1,056	867.66	794.26	794.17	482.68
Retained Earnings	1,221	1,223	1,046	941.35	833.36
Comprehensive Income & Other	6.65	6.29	-20.77	-9.05	-15.76
Total Common Equity	2,751	2,534	2,251	2,158	1,692
Shareholders' Equity	2,751	2,534	2,251	2,158	1,692
Total Liabilities & Equity	3,779	3,819	3,525	3,510	3,128
Total Debt	382.9	600.58	684.16	682.26	740.05
Net Cash (Debt)	777.24	733.65	425.73	75.29	-84.85
Net Cash Growth	5.94%	72.33%	465.45%	-	-
Net Cash Per Share	16.59	15.65	9.12	1.70	-2.17
Filing Date Shares Outstanding	46.8	43.75	43.13	43.13	39.13
Total Common Shares Outstanding	46.8	43.75	43.13	43.13	39.13
Working Capital	1,742	1,622	1,558	1,462	853.99
Book Value Per Share	58.79	57.92	52.19	50.03	43.23
Tangible Book Value	2,749	2,532	2,248	2,157	1,690
Tangible Book Value Per Share	58.75	57.86	52.12	50.00	43.19
Land	251.46	251.46	251.46	251.46	14.9
Buildings	740.2	739.71	736.2	729.7	724.37
Machinery	417.82	399.45	382.23	373.18	361.12
Construction In Progress	4.2	7.39	4.38	3.26	2.29

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