Higgstec 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	240.66	260.4	320.01	449.11	474.27	458.88
Short-Term Investments	3	-	-	-	30.67	-
Cash & Short-Term Investments	243.66	260.4	320.01	449.11	504.94	458.88
Cash Growth	-26.25%	-18.63%	-28.75%	-11.06%	10.04%	23.35%
Accounts Receivable	151	81.87	102.1	95.04	94.61	135.33
Other Receivables	10.59	8.6	7.04	1.97	5.21	6.51
Receivables	161.59	90.47	109.15	97.01	99.82	141.83
Inventory	148.1	148.91	133.16	113.47	125.26	169.62
Other Current Assets	5.75	8.96	9.86	5.51	4.95	4.73
Total Current Assets	559.1	508.73	572.18	665.11	734.97	775.06
Property, Plant & Equipment	521.55	529.71	557.25	586.55	591.17	598.89
Other Intangible Assets	1.18	1.3	1.64	2.79	4.3	6.29
Long-Term Deferred Tax Assets	10.26	9.69	6.61	7.21	5.94	4.62
Other Long-Term Assets	91.33	92.1	91.83	93.68	97.12	105.12
Total Assets	1,183	1,142	1,229	1,355	1,433	1,490
Accounts Payable	115.21	82.61	88.71	83.44	91.8	143.35
Accrued Expenses	-	39.26	38.84	44.77	55.29	55.25
Short-Term Debt	45	45	45	105	80	140
Current Portion of Long-Term Debt	26.05	24.8	24.33	28.7	26.51	19.97
Current Portion of Leases	1.05	1.01	1	0.29	1.16	2.39
Current Income Taxes Payable	1.38	-	1.2	12.25	30.22	30.21
Current Unearned Revenue	4.83	0.71	1.24	2.2	1.8	1.72
Other Current Liabilities	54.88	24.98	26.25	30.91	35.93	34.67
Total Current Liabilities	248.41	218.37	226.57	307.55	322.71	427.54
Long-Term Debt	183.96	190.23	215.03	239.27	267.76	245.71
Long-Term Leases	1.87	2.07	3.08	-	0.29	1.43
Long-Term Deferred Tax Liabilities	0.89	0.53	0.57	-	0.19	-
Other Long-Term Liabilities	-	-	2.2	2.2	2.37	2.37
Total Liabilities	435.13	411.2	447.46	549.02	593.31	677.04
Common Stock	396.67	396.67	396.67	396.67	396.67	396.67
Additional Paid-In Capital	45.83	43.97	43.97	45.83	45.83	45.83
Retained Earnings	311.85	294.02	339.47	364.02	397.78	370.62
Treasury Stock	-6.13	-6.13	-	-	-	-
Comprehensive Income & Other	0.06	1.79	1.93	-0.21	-0.11	-0.19
Shareholders' Equity	748.28	730.32	782.04	806.32	840.18	812.93
Total Liabilities & Equity	1,183	1,142	1,229	1,355	1,433	1,490
Total Debt	257.94	263.11	288.44	373.25	375.72	409.49
Net Cash (Debt)	-14.27	-2.71	31.57	75.86	129.22	49.39
Net Cash Growth	-	-	-58.38%	-41.30%	161.65%	-47.22%
Net Cash Per Share	-0.36	-0.07	0.79	1.90	3.22	1.23
Filing Date Shares Outstanding	39.36	39.36	39.67	39.67	39.67	39.67
Total Common Shares Outstanding	39.36	39.36	39.67	39.67	39.67	39.67
Working Capital	310.7	290.36	345.61	357.56	412.27	347.52
Book Value Per Share	19.01	18.55	19.72	20.33	21.18	20.49
Tangible Book Value	747.11	729.02	780.4	803.53	835.88	806.64
Tangible Book Value Per Share	18.98	18.52	19.67	20.26	21.07	20.34
Land	-	191.48	191.48	191.48	191.48	191.48
Buildings	-	386.63	383.32	381.66	384.15	374.52
Machinery	-	266.76	272.55	269.97	240.85	228.55
Construction In Progress	-	-	-	-	5.48	1.26
Leasehold Improvements	-	-	-	-	1.83	17.56