Cipherlab 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	99.5	101.16	129.69	182.77	216.78	189.78
Short-Term Investments	2.5	-	-	-	-	-
Trading Asset Securities	27.09	47.01	9.76	-	-	-
Cash & Short-Term Investments	129.09	148.17	139.45	182.77	216.78	189.78
Cash Growth	-23.75%	6.25%	-23.70%	-15.69%	14.23%	21.02%
Accounts Receivable	199.06	194.82	189.35	178.58	233.93	239.12
Other Receivables	10.05	6.09	12.59	35.04	56.63	29.99
Receivables	209.11	200.91	201.94	213.63	290.56	269.11
Inventory	480.1	439.22	539.29	527.42	559.52	572.87
Prepaid Expenses	-	-	-	-	44.57	25.96
Other Current Assets	57.26	50.9	45.36	45.47	1.5	1.5
Total Current Assets	875.56	839.19	926.04	969.29	1,113	1,059
Property, Plant & Equipment	126.59	133.57	169.22	147.2	161.39	154.77
Long-Term Investments	6.28	-	-	-	-	-
Other Intangible Assets	1.32	1.5	1.79	4.04	9.8	15.42
Long-Term Deferred Tax Assets	86.24	84.85	87.91	80.02	78.34	77.75
Other Long-Term Assets	12.85	13.72	8.69	7.64	10.24	10.56
Total Assets	1,109	1,073	1,194	1,208	1,373	1,318
Accounts Payable	41.09	43.29	59.23	121.13	107.94	133.54
Accrued Expenses	-	50.99	54.78	64.13	99.89	95.49
Short-Term Debt	228	168	130	80	160	182.34
Current Portion of Long-Term Debt	-	-	-	0.98	0.72	7.51
Current Portion of Leases	5.07	10.07	28	9.25	24.9	10.37
Current Income Taxes Payable	-	-	-	-	6.05	2.44
Current Unearned Revenue	43.66	44.27	63.27	47.84	43.58	18.67
Other Current Liabilities	91.63	35.64	40.99	37.15	29.99	21.91
Total Current Liabilities	409.45	352.26	376.27	360.48	473.08	472.27
Long-Term Debt	-	-	-	2.3	3.28	4.79
Long-Term Leases	18.32	18.96	24.9	21.19	29.19	24.54
Long-Term Unearned Revenue	42.71	44.19	46.03	45.47	42.7	9.68
Pension & Post-Retirement Benefits	-	4.75	6.08	8.37	8.76	11.6
Long-Term Deferred Tax Liabilities	7.02	6.83	6.78	4.34	3.91	2.58
Other Long-Term Liabilities	4.75	-	6.46	6.46	6.46	6.46
Total Liabilities	482.24	426.98	466.51	448.6	567.37	531.9
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	1.15
Retained Earnings	-63.79	-43.85	37.12	74.74	120.65	110.51
Comprehensive Income & Other	3.49	2.7	4.25	-0.87	-1.08	-11.51
Total Common Equity	625.75	644.89	727.41	759.91	805.61	785.04
Minority Interest	0.84	0.96	-0.26	-0.32	-0.28	0.78
Shareholders' Equity	626.59	645.85	727.15	759.59	805.33	785.82
Total Liabilities & Equity	1,109	1,073	1,194	1,208	1,373	1,318
Total Debt	251.39	197.03	182.9	113.72	218.09	229.54
Net Cash (Debt)	-122.3	-48.86	-43.45	69.05	-1.31	-39.76
Net Cash Per Share	-1.79	-0.71	-0.63	1.01	-0.02	-0.58
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	466.11	486.93	549.77	608.8	639.84	586.95
Book Value Per Share	9.14	9.42	10.62	11.10	11.76	11.46
Tangible Book Value	624.43	643.4	725.62	755.87	795.8	769.62
Tangible Book Value Per Share	9.12	9.39	10.59	11.04	11.62	11.24
Land	-	58	58	58	58	58
Buildings	-	55.49	55.49	55.49	55.49	55.49
Machinery	-	363.49	360.9	366.5	344.96	336.24