Pan Asia Chemical Co. 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	402.61	546.27	477.29	542.64	516.15	632.49
Trading Asset Securities	49.61	45.38	27.85	21.61	76.54	62.07
Cash & Short-Term Investments	452.22	591.65	505.14	564.25	592.69	694.56
Cash Growth	-2.53%	17.13%	-10.48%	-4.80%	-14.67%	43.54%
Accounts Receivable	178.53	137.91	147.91	153.21	194.69	216.95
Other Receivables	14.86	11.63	12.21	12.9	7.79	6.09
Receivables	193.39	149.54	160.12	166.12	202.48	223.03
Inventory	191.41	235.07	214.29	232.39	217.6	115.84
Prepaid Expenses	13.3	17.54	14.3	14.57	29.8	17.19
Other Current Assets	16.36	17.45	31.63	16.11	14.64	15
Total Current Assets	866.67	1,011	925.48	993.44	1,057	1,066
Property, Plant & Equipment	723.09	771.47	825.21	871.63	934.1	996.71
Long-Term Investments	6,506	6,580	6,296	5,941	5,971	5,688
Other Intangible Assets	0.38	0.51	0.05	0.12	0.18	0.06
Long-Term Deferred Tax Assets	6.62	1.01	5.12	0.1	9.11	6.1
Other Long-Term Assets	289.06	326.81	359.12	671.2	818.2	900.02
Total Assets	8,392	8,691	8,411	8,478	8,790	8,656
Accounts Payable	195.35	184.65	234.78	292.24	171.95	130.88
Accrued Expenses	37.75	39.07	32.69	56.17	46.76	42.09
Short-Term Debt	1,619	1,750	1,829	1,884	1,460	1,380
Current Portion of Long-Term Debt	107	140	173	160	519	579
Current Portion of Leases	3.72	5.65	2.72	-	2.88	5.71
Current Income Taxes Payable	1.63	1.92	1.98	16.93	5.44	0.04
Other Current Liabilities	15.45	19.39	16.78	16.24	39.88	27.31
Total Current Liabilities	1,980	2,140	2,291	2,426	2,246	2,165
Long-Term Debt	359	466	50	319	653	791
Long-Term Leases	4.36	13.88	8.47	-	-	2.88
Pension & Post-Retirement Benefits	-	0.43	4.15	11.26	22.16	20.73
Long-Term Deferred Tax Liabilities	40.9	40.9	40.9	40.9	40.9	40.9
Other Long-Term Liabilities	2	2	2	2	2	2
Total Liabilities	2,387	2,664	2,397	2,799	2,964	3,023
Common Stock	4,037	4,037	3,791	3,526	3,280	3,023
Additional Paid-In Capital	872.73	872.73	872.73	872.73	872.73	872.73
Retained Earnings	1,562	1,410	1,371	1,239	1,127	1,088
Comprehensive Income & Other	-466.37	-292.37	-20.49	40.73	546.14	649.38
Shareholders' Equity	6,006	6,027	6,014	5,679	5,826	5,634
Total Liabilities & Equity	8,392	8,691	8,411	8,478	8,790	8,656
Total Debt	2,094	2,375	2,064	2,363	2,635	2,759
Net Cash (Debt)	-1,641	-1,784	-1,558	-1,799	-2,042	-2,064
Net Cash Per Share	-4.06	-4.41	-3.86	-4.45	-5.05	-5.11
Filing Date Shares Outstanding	403.72	403.72	403.72	403.71	403.71	403.72
Total Common Shares Outstanding	403.72	403.72	403.72	403.71	403.71	403.72
Working Capital	-1,114	-1,129	-1,366	-1,432	-1,189	-1,099
Book Value Per Share	14.88	14.93	14.90	14.07	14.43	13.95
Tangible Book Value	6,005	6,027	6,014	5,679	5,826	5,634
Tangible Book Value Per Share	14.87	14.93	14.90	14.07	14.43	13.95
Land	242.53	242.53	242.53	242.53	242.53	242.53
Buildings	265.88	265.88	265.88	265.88	265.88	264.88
Machinery	1,424	1,417	1,420	1,414	1,407	1,402
Construction In Progress	-	-	-	3.6	5.08	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.