Penpower Technology LTD. 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	48.84	48.82	85.69	132.54	124.21	124.39
Short-Term Investments	112.08	124.11	114.35	124.54	135.05	136.82
Trading Asset Securities	-	-	-	3.08	224.91	176.37
Cash & Short-Term Investments	160.92	172.93	200.04	260.16	484.17	437.58
Cash Growth	-12.73%	-13.55%	-23.11%	-46.27%	10.65%	46.87%
Accounts Receivable	24.62	20.83	16.23	18.11	13.45	17.59
Other Receivables	0.48	1.91	2.22	1.06	4.7	3.08
Receivables	25.1	22.74	18.45	19.17	18.15	20.66
Inventory	28.82	31.61	35.26	33.32	33.42	36.9
Prepaid Expenses	-	8.7	5.6	6.67	7.28	5.66
Other Current Assets	9.88	-	-	-	0.18	-
Total Current Assets	224.72	235.97	259.34	319.31	543.19	500.8
Property, Plant & Equipment	111.57	111	110.54	92.98	96.21	136.48
Long-Term Investments	-	-	2.51	4.15	4.53	4.53
Goodwill	-	2.99	2.99	2.99	2.99	2.99
Other Intangible Assets	4.29	1.15	0.63	0.6	0.51	0.32
Long-Term Deferred Tax Assets	28.04	27.99	28.18	33.85	-	1.64
Other Long-Term Assets	18.1	17.75	18.92	18.07	19.09	1.43
Total Assets	386.71	396.86	423.11	471.96	666.52	648.18
Accounts Payable	2.64	3.33	7.23	8.2	5.11	3.72
Accrued Expenses	-	10.95	11.13	13.68	25.17	41.68
Current Portion of Leases	1.61	1.75	0.42	1.48	1.93	0.8
Current Income Taxes Payable	-	-	-	-	4.43	-
Current Unearned Revenue	-	0.13	0.21	0.42	0.48	0.12
Other Current Liabilities	17.05	11.12	9.38	10.83	18.1	4.03
Total Current Liabilities	21.31	27.26	28.38	34.61	55.21	50.36
Long-Term Leases	0.21	0.5	-	0.42	0.65	0.4
Pension & Post-Retirement Benefits	-	13.9	15.41	24.87	25.1	26.86
Other Long-Term Liabilities	13.94	0.16	0.17	0.23	0.23	0.23
Total Liabilities	35.46	41.83	43.96	60.13	81.19	77.85
Common Stock	320.25	320.25	320.25	320.25	320.25	320.25
Additional Paid-In Capital	112.77	112.77	112.77	112.77	112.77	112.77
Retained Earnings	-91.16	-85.32	-61.57	-25.39	144.67	135.81
Comprehensive Income & Other	0.92	-1.22	2.05	-3.39	-2.55	-11.86
Total Common Equity	342.78	346.47	373.5	404.24	575.13	556.96
Minority Interest	8.47	8.56	5.66	7.59	10.19	13.36
Shareholders' Equity	351.25	355.03	379.16	411.83	585.32	570.32
Total Liabilities & Equity	386.71	396.86	423.11	471.96	666.52	648.18
Total Debt	1.83	2.25	0.42	1.9	2.57	1.21
Net Cash (Debt)	159.09	170.68	199.61	258.25	481.6	436.37
Net Cash Growth	-12.79%	-14.49%	-22.71%	-46.38%	10.36%	46.47%
Net Cash Per Share	4.97	5.33	6.23	8.06	14.84	13.41
Filing Date Shares Outstanding	32.02	32.02	32.02	32.02	32.02	32.02
Total Common Shares Outstanding	32.02	32.02	32.02	32.02	32.02	32.02
Working Capital	203.41	208.7	230.96	284.7	487.98	450.44
Book Value Per Share	10.70	10.82	11.66	12.62	17.96	17.39
Tangible Book Value	338.49	342.33	369.88	400.64	571.63	553.65
Tangible Book Value Per Share	10.57	10.69	11.55	12.51	17.85	17.29
Land	-	61.2	61.2	46.98	46.98	56.11
Buildings	-	81.21	82.55	74.43	74.75	116.56
Machinery	-	3.02	2.56	3.21	3.44	3.01