Cipherlab 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	164.78	129.69	182.77	216.78	189.78	156.82
Trading Asset Securities	34.9	9.76	-	-	-	-
Cash & Short-Term Investments	199.68	139.45	182.77	216.78	189.78	156.82
Cash Growth	93.69%	-23.70%	-15.69%	14.23%	21.02%	-24.47%
Accounts Receivable	151.41	189.35	178.58	233.93	239.12	213.22
Other Receivables	20.35	12.59	35.04	56.63	29.99	15
Receivables	171.76	201.94	213.63	290.56	269.11	228.21
Inventory	457.29	539.29	527.42	559.52	572.87	417.43
Prepaid Expenses	52.76	-	-	44.57	25.96	28.83
Other Current Assets	2.5	45.36	45.47	1.5	1.5	0.59
Total Current Assets	883.99	926.04	969.29	1,113	1,059	831.88
Property, Plant & Equipment	140.95	169.22	147.2	161.39	154.77	189.5
Other Intangible Assets	1.73	1.79	4.04	9.8	15.42	11.4
Long-Term Deferred Tax Assets	97.32	87.91	80.02	78.34	77.75	80.22
Other Long-Term Assets	9.65	8.69	7.64	10.24	10.56	14.58
Total Assets	1,134	1,194	1,208	1,373	1,318	1,128
Accounts Payable	69.08	59.23	121.13	107.94	133.54	98.53
Accrued Expenses	53.07	57.35	64.13	99.89	95.49	54.4
Short-Term Debt	150	130	80	160	182.34	101
Current Portion of Long-Term Debt	-	-	0.98	0.72	7.51	1.88
Current Portion of Leases	14.9	28	9.25	24.9	10.37	24.61
Current Income Taxes Payable	-	-	-	6.05	2.44	-
Current Unearned Revenue	61.8	63.27	47.84	43.58	18.67	13.31
Other Current Liabilities	25.38	38.42	37.15	29.99	21.91	21.2
Total Current Liabilities	374.23	376.27	360.48	473.08	472.27	314.93
Long-Term Debt	-	-	2.3	3.28	4.79	9.12
Long-Term Leases	18.51	24.9	21.19	29.19	24.54	31.08
Long-Term Unearned Revenue	41.53	46.03	45.47	42.7	9.68	-
Pension & Post-Retirement Benefits	6.08	6.08	8.37	8.76	11.6	13.44
Long-Term Deferred Tax Liabilities	5.98	6.78	4.34	3.91	2.58	1.27
Other Long-Term Liabilities	-	6.46	6.46	6.46	6.46	6.46
Total Liabilities	446.33	466.51	448.6	567.37	531.9	376.3
Common Stock	684.89	684.89	684.89	684.89	684.89	684.89
Additional Paid-In Capital	1.15	1.15	1.15	1.15	1.15	1.14
Retained Earnings	-0.78	37.12	74.74	120.65	110.51	74
Comprehensive Income & Other	1.3	4.25	-0.87	-1.08	-11.51	-8.99
Total Common Equity	686.56	727.41	759.91	805.61	785.04	751.05
Minority Interest	0.73	-0.26	-0.32	-0.28	0.78	0.24
Shareholders' Equity	687.3	727.15	759.59	805.33	785.82	751.29
Total Liabilities & Equity	1,134	1,194	1,208	1,373	1,318	1,128
Total Debt	183.42	182.9	113.72	218.09	229.54	167.7
Net Cash (Debt)	16.26	-43.45	69.05	-1.31	-39.76	-10.88
Net Cash Per Share	0.24	-0.63	1.01	-0.02	-0.58	-0.16
Filing Date Shares Outstanding	68.49	68.49	68.49	68.49	68.49	68.49
Total Common Shares Outstanding	68.49	68.49	68.49	68.49	68.49	68.49
Working Capital	509.76	549.77	608.8	639.84	586.95	516.95
Book Value Per Share	10.02	10.62	11.10	11.76	11.46	10.97
Tangible Book Value	684.83	725.62	755.87	795.8	769.62	739.64
Tangible Book Value Per Share	10.00	10.59	11.04	11.62	11.24	10.80
Land	58	58	58	58	58	58
Buildings	55.49	55.49	55.49	55.49	55.49	55.34
Machinery	362.14	360.9	366.5	344.96	336.24	328.64

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