Spectrum Electrics Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	402.01	394.81	257.67	309.24	384.44
Short-Term Investments	-	-	-	-	100
Cash & Short-Term Investments	402.01	394.81	257.67	309.24	484.44
Cash Growth	1.82%	53.22%	-16.68%	-36.17%	-2.97%
Accounts Receivable	353.79	333.64	166.35	92.06	117.87
Other Receivables	10.74	2.59	15.98	1.52	2.83
Receivables	406.8	336.24	182.33	93.58	120.7
Inventory	536.72	677.88	880.84	66.45	75.69
Prepaid Expenses	14.66	5.84	28.46	7.16	14.57
Other Current Assets	77.11	26.05	50.44	10.1	7.08
Total Current Assets	1,437	1,441	1,400	486.52	702.48
Property, Plant & Equipment	1,790	611.76	656.54	45.71	60.57
Long-Term Investments	411.16	19.81	88.7	327.75	17.14
Goodwill	494.07	494.07	494.07	-	-
Other Intangible Assets	156.42	169.28	194.88	13	15.12
Long-Term Deferred Tax Assets	10.96	10.83	8.72	1.18	1.21
Other Long-Term Assets	616.99	562.21	598.63	12.05	11.83
Total Assets	4,917	3,309	3,441	886.2	808.35
Accounts Payable	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	771.54	282.36	663.22	-	-
Current Portion of Long-Term Debt	206.53	44.82	79.62	-	-
Current Portion of Leases	16.87	27.93	24.75	12.41	13.42
Current Income Taxes Payable	40.42	51.6	22.46	-	-
Current Unearned Revenue	0.61	0.04	-	0.14	0.1
Other Current Liabilities	86.05	76.27	500.86	0.49	1.14
Total Current Liabilities	1,420	794.46	1,695	40.28	42.33
Long-Term Debt	1,088	256.89	338.21	-	-
Long-Term Leases	8.37	30.19	45.36	30.41	42.82
Long-Term Deferred Tax Liabilities	76.45	79.21	81.63	2.79	2.66
Other Long-Term Liabilities	5.35	3.46	3.34	0.68	0.68
Total Liabilities	2,598	1,164	2,164	74.16	88.49
Common Stock	2,078	2,437	2,102	1,802	1,802
Additional Paid-In Capital	76.69	496.52	12.26	8.7	8.7
Retained Earnings	-15.05	-975.99	-1,167	-1,073	-1,090
Comprehensive Income & Other	117.44	128.65	285.68	74.43	-
Total Common Equity	2,257	2,086	1,233	812.04	719.86
Minority Interest	61.01	58.11	44.92	-	-
Shareholders' Equity	2,318	2,145	1,278	812.04	719.86
Total Liabilities & Equity	4,917	3,309	3,441	886.2	808.35
Total Debt	2,091	642.19	1,151	42.82	56.24
Net Cash (Debt)	-1,689	-247.38	-893.49	266.42	428.2
Net Cash Growth	-	-	-	-37.78%	-11.70%
Net Cash Per Share	-8.16	-1.34	-5.11	1.74	2.80
Filing Date Shares Outstanding	207.84	207.17	178.63	153.13	153.13
Total Common Shares Outstanding	207.84	207.17	178.63	153.13	153.13
Working Capital	16.88	646.35	-295.48	446.24	660.14
Book Value Per Share	10.86	10.07	6.90	5.30	4.70
Tangible Book Value	1,607	1,423	543.64	799.05	704.74
Tangible Book Value Per Share	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

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