Leo Systems 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	273.62	1,197	816.54	533.87	307.14	221.52
Short-Term Investments	11.14	10.88	8.03	11.82	7.42	15.14
Trading Asset Securities	20.07	-	200.09	100	-	30.83
Cash & Short-Term Investments	304.83	1,208	1,025	645.69	314.56	267.49
Cash Growth	-37.64%	17.90%	58.69%	105.27%	17.59%	-32.80%
Accounts Receivable	1,258	766.26	1,106	987.08	2,970	1,099
Other Receivables	0.1	524.92	26.92	1.62	33.91	2.87
Receivables	1,258	1,291	1,133	988.71	3,004	1,102
Inventory	287.82	488.7	728.68	262.61	424.63	170.16
Prepaid Expenses	-	139.7	30.49	45.88	37.51	40.14
Other Current Assets	1,112	6.96	7.75	3.81	3.32	6.26
Total Current Assets	2,963	3,135	2,925	1,947	3,784	1,586
Property, Plant & Equipment	87	87.06	93.04	110.74	139.29	222.51
Long-Term Investments	237.49	238.14	228.7	220.12	197.9	207.43
Goodwill	-	94.75	94.75	94.75	94.75	94.75
Other Intangible Assets	108.53	8.55	0.98	1.55	0.24	0.46
Long-Term Accounts Receivable	-	91.34	97.2	149.09	144.5	131.45
Long-Term Deferred Tax Assets	0.01	0.01	0.27	1.19	0.38	2.4
Other Long-Term Assets	567.15	359.58	336.8	411.27	388.58	293.35
Total Assets	3,963	4,014	3,776	2,935	4,750	2,538
Accounts Payable	1,164	1,016	1,782	910.77	2,221	736.63
Accrued Expenses	-	404.48	140.3	144.8	161.8	133.78
Short-Term Debt	100	-	-	10.17	557.4	19.55
Current Portion of Leases	11.46	13.55	14.71	14.02	14.75	12.63
Current Income Taxes Payable	59.04	30.8	10.51	13.59	49.27	24.84
Current Unearned Revenue	-	277.6	217.91	237.01	121.14	104.99
Other Current Liabilities	853.87	635.94	72.85	57.17	71.27	63.14
Total Current Liabilities	2,189	2,379	2,238	1,388	3,197	1,096
Long-Term Leases	7.01	6.81	15.42	30.12	43.4	50.46
Pension & Post-Retirement Benefits	-	51.39	52.53	57.62	52.38	60.26
Long-Term Deferred Tax Liabilities	19.01	19.01	18.95	18.95	18.95	17.89
Other Long-Term Liabilities	52.16	1	1.39	1.39	1.39	1.81
Total Liabilities	2,267	2,457	2,326	1,496	3,313	1,226
Common Stock	920.56	920.56	912.71	891.48	882.3	873.7
Additional Paid-In Capital	53.88	53.06	43.47	20.26	15.32	10.77
Retained Earnings	697.17	561.08	483.42	521.8	560.12	431.73
Comprehensive Income & Other	24.61	22.24	9.81	5.13	-22.03	-3.83
Total Common Equity	1,696	1,557	1,449	1,439	1,436	1,312
Minority Interest	0.26	0.25	0.74	1.12	0.98	-
Shareholders' Equity	1,696	1,557	1,450	1,440	1,437	1,312
Total Liabilities & Equity	3,963	4,014	3,776	2,935	4,750	2,538
Total Debt	118.47	20.36	30.12	54.32	615.55	82.64
Net Cash (Debt)	186.36	1,188	994.54	591.37	-300.99	184.86
Net Cash Growth	-48.59%	19.42%	68.17%	-	-	-39.26%
Net Cash Per Share	1.79	12.75	10.73	6.43	-3.34	2.08
Filing Date Shares Outstanding	136.09	92.06	91.27	89.15	88.23	87.37
Total Common Shares Outstanding	136.09	92.06	91.27	89.15	88.23	87.37
Working Capital	774.48	755.99	686.7	559.16	587.18	490.44
Book Value Per Share	12.46	16.91	15.88	16.14	16.27	15.02
Tangible Book Value	1,588	1,454	1,354	1,342	1,341	1,217
Tangible Book Value Per Share	11.67	15.79	14.83	15.06	15.20	13.93
Land	-	48.67	48.67	48.67	48.67	48.67
Buildings	-	11.73	11.73	11.73	11.73	11.73
Machinery	-	55.77	48.33	48.09	48.33	49.01

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