P-Two Industries 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	325.08	437.78	448.62	347.01	253.43
Trading Asset Securities	0.08	-	-	-	-
Cash & Short-Term Investments	325.16	437.78	448.62	347.01	253.43
Cash Growth	-25.73%	-2.42%	29.28%	36.92%	17.20%
Accounts Receivable	603.4	617.43	597.4	554.26	735.39
Other Receivables	12.34	2.98	25.55	20.26	37.83
Receivables	615.74	620.42	622.95	574.52	773.21
Inventory	296.83	307.04	251.08	262.07	368.55
Prepaid Expenses	33.33	27.17	23.11	20.48	16.11
Other Current Assets	21.81	29.7	17.41	6.72	40.95
Total Current Assets	1,293	1,422	1,363	1,211	1,452
Property, Plant & Equipment	802.68	829.13	744.59	788.21	760.93
Long-Term Investments	-	-	-	8.56	20.48
Other Intangible Assets	9.95	5.05	6.78	3.13	3.19
Long-Term Deferred Tax Assets	85.01	71.83	71.09	59.37	53.59
Other Long-Term Assets	24.17	23.77	24.52	54.51	53.4
Total Assets	2,215	2,352	2,210	2,125	2,344
Accounts Payable	274.66	274.22	222.48	184.64	309.55
Accrued Expenses	-	166.06	131.61	132.24	214.95
Short-Term Debt	398.5	438.5	528.5	448.5	468.5
Current Portion of Long-Term Debt	-	1	28.5	38.5	150
Current Portion of Leases	11.25	14.02	6.75	14.6	1.02
Current Income Taxes Payable	29.69	12.32	12.35	37.78	46.76
Other Current Liabilities	258.51	84.83	85.53	71.99	63.64
Total Current Liabilities	972.61	990.95	1,016	928.25	1,254
Long-Term Debt	43	19	29	46.5	45
Long-Term Leases	11.32	22.91	0.2	7.79	1.59
Pension & Post-Retirement Benefits	-	6.93	8.61	12.92	15.15
Long-Term Deferred Tax Liabilities	69.85	79.6	55.83	30.44	29.41
Other Long-Term Liabilities	5.41	1	2.86	1.94	8.9
Total Liabilities	1,102	1,120	1,112	1,028	1,354
Common Stock	557.07	549.79	550.31	550.48	550.48
Additional Paid-In Capital	90.13	79.79	80.46	80.85	80.85
Retained Earnings	637.79	686.25	672.67	656.04	645.48
Treasury Stock	-19.05	-	-	-	-
Comprehensive Income & Other	-153.44	-84.34	-205.51	-190.64	-287.42
Shareholders' Equity	1,112	1,231	1,098	1,097	989.4
Total Liabilities & Equity	2,215	2,352	2,210	2,125	2,344
Total Debt	464.06	495.42	592.95	555.89	666.11
Net Cash (Debt)	-138.91	-57.64	-144.34	-208.88	-412.68
Net Cash Per Share	-2.58	-1.06	-2.66	-3.86	-7.71
Filing Date Shares Outstanding	51.51	54.98	55.03	55.05	55.05
Total Common Shares Outstanding	51.51	54.98	55.03	55.05	55.05
Working Capital	320.25	431.15	347.44	282.55	197.84
Book Value Per Share	21.60	22.40	19.95	19.92	17.97
Tangible Book Value	1,103	1,226	1,091	1,094	986.21
Tangible Book Value Per Share	21.40	22.31	19.83	19.87	17.92
Land	-	35.28	35.28	35.28	35.28
Buildings	-	602.19	575.74	584.44	576.33
Machinery	-	2,443	2,166	2,293	2,142
Construction In Progress	-	141.92	129.69	118.27	111.04

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.