Atech OEM Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	346.19	415.72	445.94	377.34	234.63	344.73
Short-Term Investments	-	-	-	-	-	22.69
Trading Asset Securities	1	1.01	1.49	1.59	3.36	8.34
Cash & Short-Term Investments	347.2	416.73	447.43	378.93	237.99	375.76
Cash Growth	-25.20%	-6.86%	18.08%	59.22%	-36.66%	35.77%
Accounts Receivable	240.32	174.27	211.85	394.43	358.35	308.22
Other Receivables	7.16	7.72	4.22	5.5	5.92	7.13
Receivables	247.48	181.99	216.07	399.94	364.27	315.35
Inventory	114.83	109.16	185.57	269.13	317.42	247.52
Prepaid Expenses	9.17	10.69	9.18	10.38	9.58	7.59
Other Current Assets	24.14	12.38	7.51	11.63	6.48	25.23
Total Current Assets	742.82	730.94	865.75	1,070	935.74	971.45
Property, Plant & Equipment	140.44	105.27	122.59	143.28	140.78	166.4
Long-Term Investments	0.62	0.58	0.55	0.52	0.55	0.57
Goodwill	39.3	39.49	64.65	64.72	64.66	78.39
Other Intangible Assets	2.66	3.33	2.71	3.23	0.14	0.17
Long-Term Deferred Tax Assets	40.84	30.11	24.72	18.28	20.71	18
Other Long-Term Assets	28.62	27.98	28.53	28.45	29.6	30.6
Total Assets	995.29	937.69	1,110	1,328	1,192	1,266
Accounts Payable	152.52	92.2	120.35	266.79	272.61	346.82
Accrued Expenses	57.89	54.16	58.46	72.25	75.16	52.78
Short-Term Debt	146.22	111.2	122.31	138.91	180.9	94.94
Current Portion of Long-Term Debt	-	-	-	-	12.5	6.25
Current Portion of Leases	13.51	8.93	15.64	16.87	17.66	18.5
Current Income Taxes Payable	5.05	5.3	5.8	12.56	3.07	4.03
Other Current Liabilities	11.49	11.87	6.31	15.35	8.81	9.89
Total Current Liabilities	386.68	283.65	328.86	522.72	570.7	533.21
Long-Term Debt	-	-	-	-	33.33	43.75
Long-Term Leases	48.38	10.28	18.87	35.11	43.46	57.99
Long-Term Deferred Tax Liabilities	0.59	0.76	4.58	0.09	0.15	0.02
Other Long-Term Liabilities	0.17	0.17	0.17	0.17	0.17	1.8
Total Liabilities	435.82	294.86	352.47	558.09	647.82	636.77
Common Stock	678.25	678.25	675.74	666.99	594	594
Additional Paid-In Capital	1.13	41.19	40.24	37.03	6.19	4.41
Retained Earnings	-69.87	-43.8	88.12	106.21	-10.64	71.65
Comprehensive Income & Other	-49.64	-32.19	-46.17	-38.65	-43.78	-40.09
Total Common Equity	559.87	643.45	757.94	771.58	545.78	629.98
Minority Interest	-0.4	-0.62	-0.91	-1.2	-1.41	-1.16
Shareholders' Equity	559.47	642.83	757.03	770.39	544.38	628.82
Total Liabilities & Equity	995.29	937.69	1,110	1,328	1,192	1,266
Total Debt	208.11	130.41	156.82	190.89	287.85	221.43
Net Cash (Debt)	139.09	286.31	290.61	188.04	-49.86	154.33
Net Cash Growth	-53.61%	-1.48%	54.54%	-	-	-14.48%
Net Cash Per Share	2.05	4.23	4.27	3.28	-0.92	2.89
Filing Date Shares Outstanding	67.83	67.83	67.57	66.7	54.4	52.57
Total Common Shares Outstanding	67.83	67.83	67.57	66.7	54.4	52.57
Working Capital	356.14	447.29	536.9	547.27	365.04	438.24
Book Value Per Share	8.25	9.49	11.22	11.57	10.03	11.98
Tangible Book Value	517.91	600.62	690.58	703.63	480.98	551.41
Tangible Book Value Per Share	7.64	8.86	10.22	10.55	8.84	10.49
Buildings	69.98	73.37	70.9	72.64	59.52	59.97
Machinery	152.13	148.36	145.65	143.95	165.14	201.13
Leasehold Improvements	1.46	1.13	1.13	21.88	22.21	22.37

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