CGS International 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	117.8	125.38	16.94	30.44	84.42	112.38
Short-Term Investments	0.56	-	-	-	-	-
Trading Asset Securities	192.69	184.68	246.57	59.48	89.93	58.08
Cash & Short-Term Investments	311.06	310.06	263.51	89.92	174.35	170.46
Cash Growth	2.04%	17.66%	193.06%	-48.43%	2.28%	192.21%
Accounts Receivable	0.13	0.1	0.42	2.96	0.25	13.25
Other Receivables	0.03	0.06	0.01	25.61	6.48	21.04
Receivables	0.16	0.16	0.43	28.57	6.73	34.29
Inventory	-	0.02	-	-	-	-
Prepaid Expenses	0.98	0.73	0.31	0.58	1.05	0.32
Other Current Assets	4.01	4.5	28.03	50.57	16.41	15.16
Total Current Assets	316.21	315.46	292.27	169.63	198.53	220.23
Property, Plant & Equipment	2.32	2.82	0.96	3.26	1.52	3.6
Long-Term Investments	2.39	2.39	3.02	5	-	-
Other Intangible Assets	-	-	-	-	-	0.75
Other Long-Term Assets	0.38	0.38	16.29	37.67	37.19	47.72
Total Assets	321.3	321.05	312.54	215.56	237.24	272.3
Accounts Payable	0.02	0.01	0.03	0.11	0.15	0.39
Accrued Expenses	-	6.9	3.78	2.72	3.33	-
Short-Term Debt	-	-	23.2	11	25.14	10
Current Portion of Long-Term Debt	-	6.14	5.98	5.83	3.85	5
Current Portion of Leases	1.99	1.99	0.85	1.99	0.81	1.92
Current Income Taxes Payable	21.49	19.14	5.46	-	-	-
Current Unearned Revenue	-	-	-	-	17.74	0.16
Other Current Liabilities	17.66	6.29	2.49	3.72	1.26	36.66
Total Current Liabilities	41.15	40.47	41.79	25.37	52.29	54.13
Long-Term Debt	5.25	6.81	12.95	18.91	14.88	2.54
Long-Term Leases	0.36	0.86	-	0.85	-	0.82
Other Long-Term Liabilities	-	-	-	-	-	13.83
Total Liabilities	46.76	48.13	54.73	45.14	67.17	71.31
Common Stock	289.44	289.44	289.44	289.44	289.44	289.44
Retained Earnings	-14.9	-16.52	-31.63	-119.08	-119.44	-88.44
Comprehensive Income & Other	-	-	-	0.07	0.07	-
Shareholders' Equity	274.54	272.92	257.81	170.43	170.07	200.99
Total Liabilities & Equity	321.3	321.05	312.54	215.56	237.24	272.3
Total Debt	7.6	15.79	42.97	38.59	44.69	20.27
Net Cash (Debt)	303.46	294.27	220.54	51.33	129.66	150.18
Net Cash Growth	9.53%	33.43%	329.65%	-60.41%	-13.66%	-
Net Cash Per Share	10.48	10.17	7.62	1.77	4.48	5.55
Filing Date Shares Outstanding	28.94	28.94	28.94	28.94	28.94	28.94
Total Common Shares Outstanding	28.94	28.94	28.94	28.94	28.94	28.94
Working Capital	275.06	274.99	250.48	144.26	146.24	166.1
Book Value Per Share	9.49	9.43	8.91	5.89	5.88	6.94
Tangible Book Value	274.54	272.92	257.81	170.43	170.07	200.24
Tangible Book Value Per Share	9.49	9.43	8.91	5.89	5.88	6.92
Machinery	-	-	0.23	1.09	1.73	1.5
Leasehold Improvements	-	0.4	0.4	0.4	0.4	0.4

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