WiseChip Semiconductor 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	230.95	225.92	205.19	146.68	348.13	225.74
Short-Term Investments	-	3	59.5	73.5	-	-
Trading Asset Securities	11.88	14.61	25.19	71.29	53.41	-
Cash & Short-Term Investments	242.83	243.53	289.88	291.47	401.54	225.74
Cash Growth	9.54%	-15.99%	-0.54%	-27.41%	77.88%	82.95%
Accounts Receivable	82.43	80.68	78.51	87	136.79	146.6
Other Receivables	2.68	0.61	1.88	3.11	5.75	5.8
Receivables	85.1	81.29	80.4	90.1	142.54	152.4
Inventory	252.98	256.87	198.38	216.87	285.34	226.01
Prepaid Expenses	8.53	10.18	14.79	23.03	11.99	10.73
Other Current Assets	0.53	0.17	0.73	0.45	0.01	0.01
Total Current Assets	589.96	592.05	584.18	621.92	841.41	614.9
Property, Plant & Equipment	831.81	854.31	928.68	1,011	996.47	1,062
Long-Term Investments	192.91	192.73	212.45	81.45	45.03	-
Goodwill	-	8.74	8.74	8.74	-	-
Other Intangible Assets	28.97	21.09	21.59	25.58	2.43	0.94
Long-Term Deferred Tax Assets	16.55	18.2	18.66	24.27	17.36	18.46
Other Long-Term Assets	22.02	17.88	23.75	22.27	26.19	16.13
Total Assets	1,682	1,705	1,798	1,795	1,929	1,713
Accounts Payable	71.65	83.63	109.85	96.91	132.09	154.27
Accrued Expenses	-	61.19	82.47	73.89	117.26	99.33
Short-Term Debt	330	290	75	70	-	-
Current Portion of Long-Term Debt	309.05	305.63	170.14	312.41	-	49.25
Current Portion of Leases	7.93	7.89	5.71	7.81	5.74	9.87
Current Income Taxes Payable	-	-	-	-	21.99	33.69
Current Unearned Revenue	14.15	15.98	14.57	20.49	12.31	19.91
Other Current Liabilities	76.82	25.81	25.36	32.26	37.49	28.93
Total Current Liabilities	809.6	790.13	483.09	613.76	326.88	395.25
Long-Term Debt	140.53	143.97	324.57	65.8	285.48	31.69
Long-Term Leases	78.69	80.69	74.47	101.42	99.6	103.81
Long-Term Deferred Tax Liabilities	1.15	0.31	0.52	-	-	0.88
Other Long-Term Liabilities	-	-	1.7	-	1.65	-
Total Liabilities	1,030	1,015	884.35	780.97	713.61	531.63
Common Stock	451.27	451.27	449.9	449.9	449.9	449.9
Additional Paid-In Capital	530.05	530.05	526.93	505.74	505.74	467.7
Retained Earnings	-261.63	-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	635	669.17	876.59	975.53	1,215	1,181
Minority Interest	17.25	20.72	37.11	38.27	-	-
Shareholders' Equity	652.25	689.9	913.7	1,014	1,215	1,181
Total Liabilities & Equity	1,682	1,705	1,798	1,795	1,929	1,713
Total Debt	866.2	828.18	649.89	557.43	390.82	194.62
Net Cash (Debt)	-623.37	-584.65	-360	-265.96	10.72	31.12
Net Cash Growth	-	-	-	-	-65.56%	-
Net Cash Per Share	-14.40	-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	-219.64	-198.08	101.09	8.17	514.54	219.65
Book Value Per Share	14.67	15.46	20.31	22.60	28.16	27.37
Tangible Book Value	606.03	639.35	846.26	941.21	1,213	1,180
Tangible Book Value Per Share	14.00	14.77	19.61	21.81	28.10	27.35
Land	-	39.23	39.23	39.23	-	-
Buildings	-	298.97	297.58	290.8	270.72	263.15
Machinery	-	1,834	1,808	1,761	1,721	1,683

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