WiseChip Semiconductor Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	224.14	205.19	146.68	348.13	225.74	123.39
Short-Term Investments	3	59.5	73.5	-	-	-
Trading Asset Securities	15.71	25.19	71.29	53.41	-	-
Cash & Short-Term Investments	242.85	289.88	291.47	401.54	225.74	123.39
Cash Growth	3.03%	-0.54%	-27.41%	77.88%	82.95%	-7.95%
Accounts Receivable	87.43	78.51	87	136.79	146.6	178.82
Other Receivables	3.23	1.88	3.11	5.75	5.8	5.23
Receivables	90.66	80.4	90.1	142.54	152.4	184.05
Inventory	273.68	198.38	216.87	285.34	226.01	141.93
Prepaid Expenses	9.43	14.79	23.03	11.99	10.73	4.43
Other Current Assets	0.38	0.73	0.45	0.01	0.01	0.03
Total Current Assets	616.99	584.18	621.92	841.41	614.9	453.83
Property, Plant & Equipment	873.28	928.68	1,011	996.47	1,062	1,157
Long-Term Investments	204.14	212.45	81.45	45.03	-	-
Goodwill	8.74	8.74	8.74	-	-	-
Other Intangible Assets	21.98	21.59	25.58	2.43	0.94	2.08
Long-Term Deferred Tax Assets	17.97	18.66	24.27	17.36	18.46	23.81
Other Long-Term Assets	19.26	23.75	22.27	26.19	16.13	11.54
Total Assets	1,762	1,798	1,795	1,929	1,713	1,648
Accounts Payable	84.12	109.85	96.91	132.09	154.27	149.14
Accrued Expenses	62.12	82.47	73.89	117.26	99.33	74.18
Short-Term Debt	290	75	70	-	-	43.48
Current Portion of Long-Term Debt	25.4	170.14	312.41	-	49.25	65.12
Current Portion of Leases	5.52	5.71	7.81	5.74	9.87	6.64
Current Income Taxes Payable	-	-	-	21.99	33.69	19.43
Current Unearned Revenue	12.43	14.57	20.49	12.31	19.91	10.43
Other Current Liabilities	22.09	25.36	32.26	37.49	28.93	20.45
Total Current Liabilities	501.68	483.09	613.76	326.88	395.25	388.86
Long-Term Debt	416.26	324.57	65.8	285.48	31.69	37.82
Long-Term Leases	70.93	74.47	101.42	99.6	103.81	100.31
Long-Term Deferred Tax Liabilities	-	0.52	-	-	0.88	-
Other Long-Term Liabilities	1.88	1.7	-	1.65	-	-
Total Liabilities	990.75	884.35	780.97	713.61	531.63	526.99
Common Stock	449.9	449.9	449.9	449.9	449.9	449.9
Additional Paid-In Capital	530.05	526.93	505.74	505.74	467.7	467.7
Retained Earnings	-155.37	-15.55	92.53	339.28	356.16	203.29
Treasury Stock	-84.69	-84.69	-84.69	-84.69	-92.56	-
Comprehensive Income & Other	1.37	-	12.05	5.07	-	-
Total Common Equity	741.26	876.59	975.53	1,215	1,181	1,121
Minority Interest	30.35	37.11	38.27	-	-	-
Shareholders' Equity	771.61	913.7	1,014	1,215	1,181	1,121
Total Liabilities & Equity	1,762	1,798	1,795	1,929	1,713	1,648
Total Debt	808.11	649.89	557.43	390.82	194.62	253.37
Net Cash (Debt)	-565.26	-360	-265.96	10.72	31.12	-129.97
Net Cash Growth	-	-	-	-65.56%	-	-
Net Cash Per Share	-13.09	-8.34	-6.16	0.24	0.70	-2.87
Filing Date Shares Outstanding	43.16	43.16	43.16	43.16	43.16	44.99
Total Common Shares Outstanding	43.16	43.16	43.16	43.16	43.16	44.99
Working Capital	115.31	101.09	8.17	514.54	219.65	64.97
Book Value Per Share	17.17	20.31	22.60	28.16	27.37	24.91
Tangible Book Value	710.54	846.26	941.21	1,213	1,180	1,119
Tangible Book Value Per Share	16.46	19.61	21.81	28.10	27.35	24.87
Land	39.23	39.23	39.23	-	-	-
Buildings	302.33	297.58	290.8	270.72	263.15	262.66
Machinery	1,831	1,808	1,761	1,721	1,683	1,675

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.