Penpower Technology LTD. 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	48.82	85.69	132.54	124.21	124.39
Short-Term Investments	124.11	114.35	124.54	135.05	136.82
Trading Asset Securities	-	-	3.08	224.91	176.37
Cash & Short-Term Investments	172.93	200.04	260.16	484.17	437.58
Cash Growth	-13.55%	-23.11%	-46.27%	10.65%	46.87%
Accounts Receivable	20.83	16.23	18.11	13.45	17.59
Other Receivables	1.91	2.22	1.06	4.7	3.08
Receivables	22.74	18.45	19.17	18.15	20.66
Inventory	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	-	-	-	0.18	-
Total Current Assets	235.97	259.34	319.31	543.19	500.8
Property, Plant & Equipment	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	1.15	0.63	0.6	0.51	0.32
Long-Term Deferred Tax Assets	27.99	28.18	33.85	-	1.64
Other Long-Term Assets	17.75	18.92	18.07	19.09	1.43
Total Assets	396.86	423.11	471.96	666.52	648.18
Accounts Payable	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	1.75	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	11.12	9.38	10.83	18.1	4.03
Total Current Liabilities	27.26	28.38	34.61	55.21	50.36
Long-Term Leases	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	0.16	0.17	0.23	0.23	0.23
Total Liabilities	41.83	43.96	60.13	81.19	77.85
Common Stock	320.25	320.25	320.25	320.25	320.25
Additional Paid-In Capital	112.77	112.77	112.77	112.77	112.77
Retained Earnings	-85.32	-61.57	-25.39	144.67	135.81
Comprehensive Income & Other	-1.22	2.05	-3.39	-2.55	-11.86
Total Common Equity	346.47	373.5	404.24	575.13	556.96
Minority Interest	8.56	5.66	7.59	10.19	13.36
Shareholders' Equity	355.03	379.16	411.83	585.32	570.32
Total Liabilities & Equity	396.86	423.11	471.96	666.52	648.18
Total Debt	2.25	0.42	1.9	2.57	1.21
Net Cash (Debt)	170.68	199.61	258.25	481.6	436.37
Net Cash Growth	-14.49%	-22.71%	-46.38%	10.36%	46.47%
Net Cash Per Share	5.33	6.23	8.06	14.84	13.41
Filing Date Shares Outstanding	32.02	32.02	32.02	32.02	32.02
Total Common Shares Outstanding	32.02	32.02	32.02	32.02	32.02
Working Capital	208.7	230.96	284.7	487.98	450.44
Book Value Per Share	10.82	11.66	12.62	17.96	17.39
Tangible Book Value	342.33	369.88	400.64	571.63	553.65
Tangible Book Value Per Share	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

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