Spectrum Electrics 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	220.59	402.01	394.81	257.67	309.24	384.44
Short-Term Investments	71.65	-	-	-	-	100
Cash & Short-Term Investments	292.24	402.01	394.81	257.67	309.24	484.44
Cash Growth	-62.01%	1.82%	53.22%	-16.68%	-36.17%	-2.97%
Accounts Receivable	505.77	353.79	333.64	166.35	92.06	117.87
Other Receivables	97.91	10.74	2.59	15.98	1.52	2.83
Receivables	603.68	406.8	336.24	182.33	93.58	120.7
Inventory	488.24	536.72	677.88	880.84	66.45	75.69
Prepaid Expenses	38.25	14.66	5.84	28.46	7.16	14.57
Other Current Assets	0.01	77.11	26.05	50.44	10.1	7.08
Total Current Assets	1,422	1,437	1,441	1,400	486.52	702.48
Property, Plant & Equipment	1,807	1,790	611.76	656.54	45.71	60.57
Long-Term Investments	969.63	411.16	19.81	88.7	327.75	17.14
Goodwill	-	494.07	494.07	494.07	-	-
Other Intangible Assets	647.28	156.42	169.28	194.88	13	15.12
Long-Term Deferred Tax Assets	11.24	10.96	10.83	8.72	1.18	1.21
Other Long-Term Assets	71.63	616.99	562.21	598.63	12.05	11.83
Total Assets	4,930	4,917	3,309	3,441	886.2	808.35
Accounts Payable	232.19	296.43	309.42	358.26	8.08	11.7
Accrued Expenses	-	1.97	2.03	46.06	19.16	15.98
Short-Term Debt	822.2	771.54	282.36	663.22	-	-
Current Portion of Long-Term Debt	167.53	206.53	44.82	79.62	-	-
Current Portion of Leases	23.91	16.87	27.93	24.75	12.41	13.42
Current Income Taxes Payable	57.59	40.42	51.6	22.46	-	-
Current Unearned Revenue	3.32	0.61	0.04	-	0.14	0.1
Other Current Liabilities	72.52	86.05	76.27	500.86	0.49	1.14
Total Current Liabilities	1,379	1,420	794.46	1,695	40.28	42.33
Long-Term Debt	1,109	1,088	256.89	338.21	-	-
Long-Term Leases	23.1	8.37	30.19	45.36	30.41	42.82
Long-Term Deferred Tax Liabilities	75.77	76.45	79.21	81.63	2.79	2.66
Other Long-Term Liabilities	5.01	5.35	3.46	3.34	0.68	0.68
Total Liabilities	2,592	2,598	1,164	2,164	74.16	88.49
Common Stock	2,078	2,078	2,437	2,102	1,802	1,802
Additional Paid-In Capital	110.01	76.69	496.52	12.26	8.7	8.7
Retained Earnings	30.38	-15.05	-975.99	-1,167	-1,073	-1,090
Comprehensive Income & Other	51.33	117.44	128.65	285.68	74.43	-
Total Common Equity	2,270	2,257	2,086	1,233	812.04	719.86
Minority Interest	67.68	61.01	58.11	44.92	-	-
Shareholders' Equity	2,338	2,318	2,145	1,278	812.04	719.86
Total Liabilities & Equity	4,930	4,917	3,309	3,441	886.2	808.35
Total Debt	2,145	2,091	642.19	1,151	42.82	56.24
Net Cash (Debt)	-1,853	-1,689	-247.38	-893.49	266.42	428.2
Net Cash Growth	-	-	-	-	-37.78%	-11.70%
Net Cash Per Share	-9.33	-8.16	-1.34	-5.11	1.74	2.80
Filing Date Shares Outstanding	206.49	207.84	207.17	178.63	153.13	153.13
Total Common Shares Outstanding	206.49	207.84	207.17	178.63	153.13	153.13
Working Capital	43.16	16.88	646.35	-295.48	446.24	660.14
Book Value Per Share	10.99	10.86	10.07	6.90	5.30	4.70
Tangible Book Value	1,623	1,607	1,423	543.64	799.05	704.74
Tangible Book Value Per Share	7.86	7.73	6.87	3.04	5.22	4.60
Land	-	1,625	493.29	521.62	-	-
Buildings	-	120.43	45.49	68.59	-	-
Machinery	-	180.93	161.74	136.13	120.75	119.48