WiseChip Semiconductor Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	273.9	225.92	205.19	146.68	348.13	225.74
Short-Term Investments	-	3	59.5	73.5	-	-
Trading Asset Securities	15.92	14.61	25.19	71.29	53.41	-
Cash & Short-Term Investments	289.82	243.53	289.88	291.47	401.54	225.74
Cash Growth	27.82%	-15.99%	-0.54%	-27.41%	77.88%	82.95%
Accounts Receivable	106.31	80.68	78.51	87	136.79	146.6
Other Receivables	2.01	0.61	1.88	3.11	5.75	5.8
Receivables	108.32	81.29	80.4	90.1	142.54	152.4
Inventory	239.37	256.87	198.38	216.87	285.34	226.01
Prepaid Expenses	10.43	10.18	14.79	23.03	11.99	10.73
Other Current Assets	0.01	0.17	0.73	0.45	0.01	0.01
Total Current Assets	647.96	592.05	584.18	621.92	841.41	614.9
Property, Plant & Equipment	740.8	854.31	928.68	1,011	996.47	1,062
Long-Term Investments	201.79	192.73	212.45	81.45	45.03	-
Goodwill	-	8.74	8.74	8.74	-	-
Other Intangible Assets	2.2	21.09	21.59	25.58	2.43	0.94
Long-Term Deferred Tax Assets	16.97	18.2	18.66	24.27	17.36	18.46
Other Long-Term Assets	22.84	17.88	23.75	22.27	26.19	16.13
Total Assets	1,633	1,705	1,798	1,795	1,929	1,713

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	91.38	83.63	109.85	96.91	132.09	154.27
Accrued Expenses	59.33	61.19	82.47	73.89	117.26	99.33
Short-Term Debt	370	290	75	70	-	-
Current Portion of Long-Term Debt	306.49	305.63	170.14	312.41	-	49.25
Current Portion of Leases	4.91	7.89	5.71	7.81	5.74	9.87
Current Income Taxes Payable	-	-	-	-	21.99	33.69
Current Unearned Revenue	13.59	15.98	14.57	20.49	12.31	19.91
Other Current Liabilities	29.51	25.81	25.36	32.26	37.49	28.93
Total Current Liabilities	875.2	790.13	483.09	613.76	326.88	395.25
Long-Term Debt	79.56	143.97	324.57	65.8	285.48	31.69
Long-Term Leases	70.44	80.69	74.47	101.42	99.6	103.81
Long-Term Deferred Tax Liabilities	0.7	0.31	0.52	-	-	0.88
Other Long-Term Liabilities	-	-	1.7	-	1.65	-
Total Liabilities	1,026	1,015	884.35	780.97	713.61	531.63

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	451.27	451.27	449.9	449.9	449.9	449.9
Additional Paid-In Capital	302.59	530.05	526.93	505.74	505.74	467.7
Retained Earnings	-62.51	-227.46	-15.55	92.53	339.28	356.16
Treasury Stock	-84.69	-84.69	-84.69	-84.69	-84.69	-92.56
Comprehensive Income & Other	-	-	-	12.05	5.07	-
Total Common Equity	606.66	669.17	876.59	975.53	1,215	1,181
Minority Interest	-	20.72	37.11	38.27	-	-
Shareholders' Equity	606.66	689.9	913.7	1,014	1,215	1,181
Total Liabilities & Equity	1,633	1,705	1,798	1,795	1,929	1,713

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	831.39	828.18	649.89	557.43	390.82	194.62
Net Cash (Debt)	-541.57	-584.65	-360	-265.96	10.72	31.12
Net Cash Growth	-	-	-	-	-65.56%	-
Net Cash Per Share	-12.51	-13.53	-8.34	-6.16	0.24	0.70
Filing Date Shares Outstanding	43.3	43.3	43.16	43.16	43.16	43.16
Total Common Shares Outstanding	43.3	43.3	43.16	43.16	43.16	43.16
Working Capital	-227.25	-198.08	101.09	8.17	514.54	219.65
Book Value Per Share	14.01	15.46	20.31	22.60	28.16	27.37
Tangible Book Value	604.46	639.35	846.26	941.21	1,213	1,180
Tangible Book Value Per Share	13.96	14.77	19.61	21.81	28.10	27.35
Land	-	39.23	39.23	39.23	-	-
Buildings	284.1	298.97	297.58	290.8	270.72	263.15
Machinery	1,818	1,834	1,808	1,761	1,721	1,683