Value Valves 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	1,205	1,160	1,334	1,106	661.65	650.03
Short-Term Investments	0.36	-	-	-	92.13	-
Trading Asset Securities	-	-	-	3.92	3.76	5.16
Cash & Short-Term Investments	1,205	1,160	1,334	1,110	757.55	655.2
Cash Growth	-5.72%	-13.05%	20.21%	46.51%	15.62%	26.21%
Accounts Receivable	527.17	509.88	477.04	389.43	428.25	535
Other Receivables	9.3	9.45	2.24	2.42	0.71	0.95
Receivables	536.47	519.33	479.27	391.84	428.96	535.95
Inventory	664.08	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	56.14	1.38	1.29	2.46	1.65	4.45
Total Current Assets	2,462	2,431	2,583	2,233	2,245	1,963
Property, Plant & Equipment	1,051	1,060	1,094	1,128	1,161	1,001
Long-Term Investments	285.69	194.7	48.03	59.76	-	-
Other Intangible Assets	1.5	1.91	2.52	2.79	1.17	1.67
Long-Term Deferred Tax Assets	63.36	67.25	68.21	82.96	78.48	63.63
Other Long-Term Assets	26.86	24.65	23.66	18.29	25.26	98.75
Total Assets	3,891	3,779	3,819	3,525	3,510	3,128
Accounts Payable	233.63	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	210	492
Current Portion of Long-Term Debt	-	-	214.19	-	-	-
Current Portion of Leases	5.44	5.42	5.01	4.93	4.6	6.52
Current Income Taxes Payable	37.25	25.61	45.13	34.99	67.26	42.22
Current Unearned Revenue	20.32	21.71	13.05	15.59	16.91	16.07
Other Current Liabilities	185.58	52.59	60.51	51.98	78.54	63.49
Total Current Liabilities	692.22	688.99	960.93	674.91	783.05	1,109
Long-Term Debt	-	-	-	292.84	287.71	-
Long-Term Leases	166.11	167.48	171.38	176.39	179.95	241.53
Long-Term Deferred Tax Liabilities	166.66	162.7	152.71	129.96	101.81	86.04
Other Long-Term Liabilities	8.35	8.11	-	-	-	-
Total Liabilities	1,033	1,027	1,285	1,274	1,353	1,437
Common Stock	468.03	468.03	437.54	431.33	431.32	391.32
Additional Paid-In Capital	1,056	1,056	867.66	794.26	794.17	482.68
Retained Earnings	1,303	1,221	1,223	1,046	941.35	833.36
Comprehensive Income & Other	30.19	6.65	6.29	-20.77	-9.05	-15.76
Total Common Equity	2,857	2,751	2,534	2,251	2,158	1,692
Shareholders' Equity	2,857	2,751	2,534	2,251	2,158	1,692
Total Liabilities & Equity	3,891	3,779	3,819	3,525	3,510	3,128
Total Debt	381.55	382.9	600.58	684.16	682.26	740.05
Net Cash (Debt)	823.88	777.24	733.65	425.73	75.29	-84.85
Net Cash Growth	0.35%	5.94%	72.33%	465.45%	-	-
Net Cash Per Share	14.77	16.59	15.65	9.12	1.70	-2.17
Filing Date Shares Outstanding	82.54	46.8	43.75	43.13	43.13	39.13
Total Common Shares Outstanding	82.54	46.8	43.75	43.13	43.13	39.13
Working Capital	1,770	1,742	1,622	1,558	1,462	853.99
Book Value Per Share	34.62	58.79	57.92	52.19	50.03	43.23
Tangible Book Value	2,856	2,749	2,532	2,248	2,157	1,690
Tangible Book Value Per Share	34.60	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