Pan Asia Chemical Co. 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	500.49	546.27	477.29	542.64	516.15
Trading Asset Securities	52.27	45.38	27.85	21.61	76.54
Cash & Short-Term Investments	552.76	591.65	505.14	564.25	592.69
Cash Growth	-6.57%	17.13%	-10.48%	-4.80%	-14.67%
Accounts Receivable	120.31	137.91	147.91	153.21	194.69
Other Receivables	10.73	11.63	12.21	12.9	7.79
Receivables	131.04	149.54	160.12	166.12	202.48
Inventory	139.29	235.07	214.29	232.39	217.6
Prepaid Expenses	8.88	17.54	14.3	14.57	29.8
Other Current Assets	18.4	17.45	31.63	16.11	14.64
Total Current Assets	850.37	1,011	925.48	993.44	1,057
Property, Plant & Equipment	709.38	771.47	825.21	871.63	934.1
Long-Term Investments	7,110	6,580	6,296	5,941	5,971
Other Intangible Assets	0.34	0.51	0.05	0.12	0.18
Long-Term Deferred Tax Assets	4.57	1.01	5.12	0.1	9.11
Other Long-Term Assets	5.22	326.81	359.12	671.2	818.2
Total Assets	8,680	8,691	8,411	8,478	8,790
Accounts Payable	132.15	184.65	234.78	292.24	171.95
Accrued Expenses	-	39.07	32.69	56.17	46.76
Short-Term Debt	1,770	1,750	1,829	1,884	1,460
Current Portion of Long-Term Debt	148.08	140	173	160	519
Current Portion of Leases	3.74	5.65	2.72	-	2.88
Current Income Taxes Payable	-	1.92	1.98	16.93	5.44
Other Current Liabilities	48.43	19.39	16.78	16.24	39.88
Total Current Liabilities	2,102	2,140	2,291	2,426	2,246
Long-Term Debt	326	466	50	319	653
Long-Term Leases	3.42	13.88	8.47	-	-
Pension & Post-Retirement Benefits	-	0.43	4.15	11.26	22.16
Long-Term Deferred Tax Liabilities	40.9	40.9	40.9	40.9	40.9
Other Long-Term Liabilities	2	2	2	2	2
Total Liabilities	2,474	2,664	2,397	2,799	2,964
Common Stock	4,037	4,037	3,791	3,526	3,280
Additional Paid-In Capital	883.02	872.73	872.73	872.73	872.73
Retained Earnings	1,671	1,410	1,371	1,239	1,127
Comprehensive Income & Other	-385.52	-292.37	-20.49	40.73	546.14
Shareholders' Equity	6,206	6,027	6,014	5,679	5,826
Total Liabilities & Equity	8,680	8,691	8,411	8,478	8,790
Total Debt	2,251	2,375	2,064	2,363	2,635
Net Cash (Debt)	-1,698	-1,784	-1,558	-1,799	-2,042
Net Cash Per Share	-4.20	-4.41	-3.86	-4.45	-5.05
Filing Date Shares Outstanding	408.02	403.72	403.72	403.71	403.71
Total Common Shares Outstanding	408.02	403.72	403.72	403.71	403.71
Working Capital	-1,252	-1,129	-1,366	-1,432	-1,189
Book Value Per Share	15.21	14.93	14.90	14.07	14.43
Tangible Book Value	6,205	6,027	6,014	5,679	5,826
Tangible Book Value Per Share	15.21	14.93	14.90	14.07	14.43
Land	-	242.53	242.53	242.53	242.53
Buildings	-	265.88	265.88	265.88	265.88
Machinery	-	1,417	1,420	1,414	1,407
Construction In Progress	-	-	-	3.6	5.08

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.