WiseChip Semiconductor 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	225.92	205.19	146.68	348.13	225.74
Short-Term Investments	3	59.5	73.5	-	-
Trading Asset Securities	14.61	25.19	71.29	53.41	-
Cash & Short-Term Investments	243.53	289.88	291.47	401.54	225.74
Cash Growth	-15.99%	-0.54%	-27.41%	77.88%	82.95%
Accounts Receivable	80.68	78.51	87	136.79	146.6
Other Receivables	0.61	1.88	3.11	5.75	5.8
Receivables	81.29	80.4	90.1	142.54	152.4
Inventory	256.87	198.38	216.87	285.34	226.01
Prepaid Expenses	10.18	14.79	23.03	11.99	10.73
Other Current Assets	0.17	0.73	0.45	0.01	0.01
Total Current Assets	592.05	584.18	621.92	841.41	614.9
Property, Plant & Equipment	854.31	928.68	1,011	996.47	1,062
Long-Term Investments	192.73	212.45	81.45	45.03	-
Goodwill	-	8.74	8.74	-	-
Other Intangible Assets	29.83	21.59	25.58	2.43	0.94
Long-Term Deferred Tax Assets	18.2	18.66	24.27	17.36	18.46
Other Long-Term Assets	17.88	23.75	22.27	26.19	16.13
Total Assets	1,705	1,798	1,795	1,929	1,713
Accounts Payable	83.63	109.85	96.91	132.09	154.27
Accrued Expenses	-	82.47	73.89	117.26	99.33
Short-Term Debt	290	75	70	-	-
Current Portion of Long-Term Debt	306.47	170.14	312.41	-	49.25
Current Portion of Leases	7.89	5.71	7.81	5.74	9.87
Current Income Taxes Payable	-	-	-	21.99	33.69
Current Unearned Revenue	15.98	14.57	20.49	12.31	19.91
Other Current Liabilities	86.16	25.36	32.26	37.49	28.93
Total Current Liabilities	790.13	483.09	613.76	326.88	395.25
Long-Term Debt	143.97	324.57	65.8	285.48	31.69
Long-Term Leases	80.69	74.47	101.42	99.6	103.81
Long-Term Deferred Tax Liabilities	0.31	0.52	-	-	0.88
Other Long-Term Liabilities	-	1.7	-	1.65	-
Total Liabilities	1,015	884.35	780.97	713.61	531.63
Common Stock	451.27	449.9	449.9	449.9	449.9
Additional Paid-In Capital	530.05	526.93	505.74	505.74	467.7
Retained Earnings	-227.46	-15.55	92.53	339.28	356.16
Treasury Stock	-84.69	-84.69	-84.69	-84.69	-92.56
Comprehensive Income & Other	-	-	12.05	5.07	-
Total Common Equity	669.17	876.59	975.53	1,215	1,181
Minority Interest	20.72	37.11	38.27	-	-
Shareholders' Equity	689.9	913.7	1,014	1,215	1,181
Total Liabilities & Equity	1,705	1,798	1,795	1,929	1,713
Total Debt	829.02	649.89	557.43	390.82	194.62
Net Cash (Debt)	-585.49	-360	-265.96	10.72	31.12
Net Cash Growth	-	-	-	-65.56%	-
Net Cash Per Share	-13.54	-8.34	-6.16	0.24	0.70
Filing Date Shares Outstanding	43.45	43.16	43.16	43.16	43.16
Total Common Shares Outstanding	43.45	43.16	43.16	43.16	43.16
Working Capital	-198.08	101.09	8.17	514.54	219.65
Book Value Per Share	15.40	20.31	22.60	28.16	27.37
Tangible Book Value	639.35	846.26	941.21	1,213	1,180
Tangible Book Value Per Share	14.71	19.61	21.81	28.10	27.35
Land	-	39.23	39.23	-	-
Buildings	-	297.58	290.8	270.72	263.15
Machinery	-	1,808	1,761	1,721	1,683

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.