P-Two Industries 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	486.07	325.08	437.78	448.62	347.01	253.43
Cash & Short-Term Investments	486.07	325.08	437.78	448.62	347.01	253.43
Cash Growth	-17.95%	-25.74%	-2.42%	29.28%	36.92%	17.20%
Accounts Receivable	557.64	603.4	617.43	597.4	554.26	735.39
Other Receivables	6.53	12.34	2.98	25.55	20.26	37.83
Receivables	564.17	615.74	620.42	622.95	574.52	773.21
Inventory	265.14	296.83	307.04	251.08	262.07	368.55
Prepaid Expenses	26.69	-	-	23.11	20.48	16.11
Other Current Assets	23.34	55.22	56.87	17.41	6.72	40.95
Total Current Assets	1,365	1,293	1,422	1,363	1,211	1,452
Property, Plant & Equipment	815.44	802.68	829.13	744.59	788.21	760.93
Long-Term Investments	-	-	-	-	8.56	20.48
Other Intangible Assets	9.27	9.95	5.05	6.78	3.13	3.19
Long-Term Deferred Tax Assets	99.35	85.01	71.83	71.09	59.37	53.59
Other Long-Term Assets	13.98	24.17	23.77	24.52	54.51	53.4
Total Assets	2,303	2,215	2,352	2,210	2,125	2,344
Accounts Payable	240.96	274.66	274.22	222.48	184.64	309.55
Accrued Expenses	-	142.62	172.24	131.61	132.24	214.95
Short-Term Debt	568.5	398.5	438.5	528.5	448.5	468.5
Current Portion of Long-Term Debt	-	54.5	1	28.5	38.5	150
Current Portion of Leases	8.77	11.25	14.02	6.75	14.6	1.02
Current Income Taxes Payable	30.86	29.69	12.32	12.35	37.78	46.76
Other Current Liabilities	228.44	61.39	78.66	85.53	71.99	63.64
Total Current Liabilities	1,078	972.61	990.95	1,016	928.25	1,254
Long-Term Debt	36	43	19	29	46.5	45
Long-Term Leases	9.99	11.32	22.91	0.2	7.79	1.59
Pension & Post-Retirement Benefits	-	4.42	6.93	8.61	12.92	15.15
Long-Term Deferred Tax Liabilities	60.29	69.85	79.6	55.83	30.44	29.41
Other Long-Term Liabilities	5.66	0.98	1	2.86	1.94	8.9
Total Liabilities	1,189	1,102	1,120	1,112	1,028	1,354
Common Stock	556.98	557.07	549.79	550.31	550.48	550.48
Additional Paid-In Capital	90	-	-	80.46	80.85	80.85
Retained Earnings	577.91	637.79	686.25	672.67	656.04	645.48
Treasury Stock	-19.05	-19.05	-	-	-	-
Comprehensive Income & Other	-91.85	-63.31	-4.55	-205.51	-190.64	-287.42
Shareholders' Equity	1,114	1,112	1,231	1,098	1,097	989.4
Total Liabilities & Equity	2,303	2,215	2,352	2,210	2,125	2,344
Total Debt	623.26	518.56	495.42	592.95	555.89	666.11
Net Cash (Debt)	-137.19	-193.48	-57.64	-144.34	-208.88	-412.68
Net Cash Per Share	-2.46	-3.55	-1.06	-2.66	-3.86	-7.71
Filing Date Shares Outstanding	59.88	55.71	54.98	55.03	55.05	55.05
Total Common Shares Outstanding	59.88	55.71	54.98	55.03	55.05	55.05
Working Capital	287.88	320.25	431.15	347.44	282.55	197.84
Book Value Per Share	18.60	19.97	22.40	19.95	19.92	17.97
Tangible Book Value	1,105	1,103	1,226	1,091	1,094	986.21
Tangible Book Value Per Share	18.45	19.79	22.31	19.83	19.87	17.92
Land	-	35.28	35.28	35.28	35.28	35.28
Buildings	-	591.73	602.19	575.74	584.44	576.33
Machinery	-	2,424	2,443	2,166	2,293	2,142
Construction In Progress	-	126.03	141.92	129.69	118.27	111.04

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