GCS Holdings 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	1,809	1,210	576.52	345.23	442.2	1,840
Short-Term Investments	-	2.66	134.52	0.03	-	-
Cash & Short-Term Investments	1,809	1,213	711.04	345.26	442.2	1,840
Cash Growth	180.09%	70.60%	105.94%	-21.92%	-75.97%	47.31%
Accounts Receivable	352.09	278.27	335.76	242.29	202.47	158.79
Other Receivables	272.77	90.4	4.42	57.56	44.31	50.58
Receivables	624.85	368.67	340.17	299.85	246.78	209.37
Inventory	480.09	457.87	307.17	257.71	338.17	280.45
Prepaid Expenses	75.95	94.21	42.58	-	33.56	30.72
Other Current Assets	398.93	144.84	36.8	134.64	33.31	29.96
Total Current Assets	3,389	2,279	1,438	1,037	1,094	2,390
Property, Plant & Equipment	797.18	754.47	1,106	745.5	720.12	579.13
Long-Term Investments	334.9	529.02	757.26	1,627	2,448	1,691
Goodwill	-	-	-	-	47.54	81.69
Other Intangible Assets	6.82	5.18	6.72	4.06	9.14	12.68
Long-Term Deferred Tax Assets	179.87	216.01	193.21	159.67	127.85	103.78
Other Long-Term Assets	152.79	62.54	4.79	16.66	70.24	43.9
Total Assets	4,860	3,846	3,506	3,590	4,517	4,902
Accounts Payable	12.58	27.52	39.36	39.61	7.81	1.68
Accrued Expenses	-	121.37	92.79	71.34	85.45	75.27
Short-Term Debt	85.79	76.57	20	20	20	20
Current Portion of Long-Term Debt	6.91	6.65	6.51	329.37	43.28	10.29
Current Portion of Leases	1.73	-	5.87	8.86	8.27	3.39
Current Income Taxes Payable	4.95	-	7.82	-	0.22	0.04
Current Unearned Revenue	44.88	26.24	8.01	11.82	12.52	21.75
Other Current Liabilities	157.75	82.64	22.39	34.94	228.04	22.48
Total Current Liabilities	314.59	340.99	202.75	515.94	405.58	154.91
Long-Term Debt	151.3	150.36	163.78	-	329.11	188.67
Long-Term Leases	17.08	-	-	6.33	15.97	-
Long-Term Deferred Tax Liabilities	113.32	110.08	117.8	83.46	65.54	59.17
Total Liabilities	596.29	601.43	484.33	605.73	816.19	402.75
Common Stock	1,209	1,139	1,123	1,113	1,108	1,107
Additional Paid-In Capital	2,916	2,013	1,959	2,673	2,825	2,937
Retained Earnings	213.56	17.47	-236.99	-785.42	-222.91	722.15
Treasury Stock	-	-	-	-	-	-12.96
Comprehensive Income & Other	-74.83	75.33	176.13	-15.99	-9.76	-254.04
Total Common Equity	4,264	3,244	3,021	2,985	3,701	4,499
Shareholders' Equity	4,264	3,244	3,021	2,985	3,701	4,499
Total Liabilities & Equity	4,860	3,846	3,506	3,590	4,517	4,902
Total Debt	262.8	233.58	196.16	364.56	416.63	222.36
Net Cash (Debt)	1,546	979.44	514.88	-19.3	25.57	1,617
Net Cash Growth	242.19%	90.23%	-	-	-98.42%	48.45%
Net Cash Per Share	13.40	8.57	4.64	-0.17	0.23	17.97
Filing Date Shares Outstanding	117.42	113.86	112.34	111.28	110.83	110.43
Total Common Shares Outstanding	117.42	113.86	112.34	111.28	110.83	110.43
Working Capital	3,074	1,938	1,235	521.52	688.44	2,235
Book Value Per Share	36.31	28.49	26.90	26.82	33.39	40.74
Tangible Book Value	4,257	3,239	3,015	2,981	3,644	4,405
Tangible Book Value Per Share	36.26	28.45	26.84	26.78	32.88	39.89
Land	-	144.74	151	141.42	141.42	127.47
Buildings	-	96.49	100.67	94.28	94.28	84.98
Machinery	-	1,794	1,947	1,636	1,526	1,331
Construction In Progress	-	60.93	375.58	128.74	87.3	36.34
Leasehold Improvements	-	242.01	327.3	306.57	306.57	269.21

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