LEATEC Fine Ceramics 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	132.7	135.91	156.97	180.04	122.6	284.57
Short-Term Investments	175.47	-	-	66.14	-	-
Cash & Short-Term Investments	308.17	135.91	156.97	246.18	122.6	284.57
Cash Growth	112.91%	-13.41%	-36.24%	100.80%	-56.92%	104.31%
Accounts Receivable	352.67	397.96	283.04	254.49	388.33	362.01
Other Receivables	18.62	30.87	108.29	20.2	6.18	0.1
Receivables	371.29	428.82	391.32	274.69	394.51	362.11
Inventory	354.61	309.22	292.66	308.58	202.44	181.09
Prepaid Expenses	35.18	44.34	45.53	25.39	25.03	27.41
Other Current Assets	261.5	273.17	243.25	404.13	232.53	184.95
Total Current Assets	1,331	1,191	1,130	1,259	977.1	1,040
Property, Plant & Equipment	1,661	1,717	1,582	1,529	1,634	1,559
Long-Term Investments	16.01	84.89	57.94	74.73	78.52	67.81
Other Intangible Assets	1.56	2.29	2.51	4.11	5.1	5.89
Long-Term Deferred Tax Assets	59.91	45.44	42.63	28.22	20.04	18.98
Other Long-Term Assets	398.88	471.01	463.41	547.46	481.61	470.06
Total Assets	3,468	3,512	3,278	3,442	3,196	3,162
Accounts Payable	57.1	46.72	65.93	38.81	37.38	46.83
Accrued Expenses	90.32	25.32	39.87	63.8	69.3	54.94
Short-Term Debt	683.27	550.36	472.34	409.51	373.38	445.26
Current Portion of Long-Term Debt	469.97	472.82	107.1	140.17	532.24	249.76
Current Portion of Leases	-	0.89	1.15	1.12	1.08	1.05
Current Income Taxes Payable	-	-	-	2.17	4.36	4.73
Other Current Liabilities	21.26	80.03	86.49	466.13	87.24	80.89
Total Current Liabilities	1,322	1,176	772.88	1,122	1,105	883.45
Long-Term Debt	878.39	999.16	1,129	1,032	807.22	1,051
Long-Term Leases	-	-	0.89	2.04	3.16	4.24
Pension & Post-Retirement Benefits	16.91	18.96	23.78	22.07	24.82	22.26
Long-Term Deferred Tax Liabilities	83.38	169.59	156.45	113.57	100.34	86.18
Other Long-Term Liabilities	15.37	14.59	13.37	13.63	6.92	6.68
Total Liabilities	2,316	2,378	2,096	2,305	2,047	2,054
Common Stock	1,081	1,081	1,081	1,081	1,081	1,081
Additional Paid-In Capital	56.55	56.55	99.78	102.3	353.09	353.27
Retained Earnings	52.43	-45.72	25.79	-34.15	-250.15	-298.84
Comprehensive Income & Other	-37.8	42.36	-24.47	-12.03	-35.12	-27.32
Shareholders' Equity	1,152	1,134	1,182	1,137	1,149	1,108
Total Liabilities & Equity	3,468	3,512	3,278	3,442	3,196	3,162
Total Debt	2,032	2,023	1,710	1,585	1,717	1,751
Net Cash (Debt)	-1,723	-1,887	-1,553	-1,339	-1,594	-1,467
Net Cash Per Share	-15.94	-17.46	-14.37	-12.38	-14.75	-13.57
Filing Date Shares Outstanding	108.08	108.08	108.08	108.08	108.08	108.08
Total Common Shares Outstanding	108.08	108.08	108.08	108.08	108.08	108.08
Working Capital	8.84	15.33	356.85	137.27	-127.89	156.67
Book Value Per Share	10.66	10.49	10.94	10.52	10.63	10.25
Tangible Book Value	1,150	1,132	1,179	1,133	1,144	1,102
Tangible Book Value Per Share	10.64	10.47	10.91	10.48	10.58	10.20
Land	119.79	119.79	119.79	119.79	119.79	119.79
Buildings	915.39	956.34	921.54	927.25	1,100	1,022
Machinery	1,522	1,411	1,358	1,392	1,853	1,781
Construction In Progress	52.89	133.82	70.53	99.78	89.22	85.47

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