HwaCom Systems 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	1,619	1,586	986.56	1,172	766.33	988.34
Short-Term Investments	19.04	19.04	28.04	110.04	-	-
Trading Asset Securities	11.69	14.13	17.31	8.18	5.02	5.5
Cash & Short-Term Investments	1,650	1,619	1,032	1,290	771.35	993.84
Cash Growth	34.49%	56.91%	-20.01%	67.24%	-22.39%	59.19%
Accounts Receivable	1,488	1,488	1,657	1,294	2,108	1,354
Other Receivables	22.06	6.93	1.82	25.51	1.02	15.21
Receivables	1,511	1,494	1,659	1,319	2,109	1,370
Inventory	1,908	2,149	2,224	1,262	1,407	2,076
Prepaid Expenses	271.56	26.04	17.13	14.46	13.97	16.83
Other Current Assets	385.22	498.7	302.27	338.37	213.23	235.47
Total Current Assets	5,725	5,788	5,234	4,224	4,514	4,692
Property, Plant & Equipment	355.12	295.66	294.3	317.78	278.94	281.84
Long-Term Investments	106.88	111.07	157.32	140.8	133.3	195.47
Other Intangible Assets	50	47.41	48.16	41.81	23.14	20.61
Long-Term Deferred Tax Assets	32.4	32.06	36.79	36.56	36.93	47.43
Other Long-Term Assets	503.53	580.78	368.85	428.23	341.69	315.57
Total Assets	6,773	6,855	6,139	5,189	5,328	5,553
Accounts Payable	964.21	1,011	1,001	1,153	1,081	766.19
Accrued Expenses	244.51	423.72	336.61	281.22	291.71	283.05
Short-Term Debt	1,159	917.25	1,087	327	421.32	509.04
Current Portion of Long-Term Debt	-	7.94	5.28	5.23	5.19	5.18
Current Portion of Leases	32.86	29.63	28.28	26.69	25	22.42
Current Income Taxes Payable	65.11	50.77	16.29	17.26	18.55	50.11
Current Unearned Revenue	926.62	1,136	940.04	741.16	902.64	1,412
Other Current Liabilities	50.28	33.63	17.54	48.32	17.36	15.17
Total Current Liabilities	3,443	3,610	3,432	2,599	2,762	3,063
Long-Term Debt	226.95	311.28	16.03	21.3	141.96	146.13
Long-Term Leases	40.09	38.16	18.06	24.82	23.88	21.58
Long-Term Deferred Tax Liabilities	16.4	16.13	23.68	19.65	17.78	33.52
Other Long-Term Liabilities	86.12	86.63	110.27	110.81	117.58	127.31
Total Liabilities	3,812	4,062	3,600	2,776	3,064	3,391
Common Stock	1,473	1,420	1,411	1,411	1,338	1,337
Additional Paid-In Capital	509.09	439.94	412.62	402.97	359.94	356.8
Retained Earnings	930.77	883.53	631.88	541.88	515.57	410.49
Treasury Stock	-	-	-	-13.25	-13.25	-59.8
Comprehensive Income & Other	46.42	46.45	84.08	70.84	64.84	117.16
Total Common Equity	2,959	2,790	2,539	2,413	2,265	2,162
Minority Interest	1.51	2.8	-	-	-	-
Shareholders' Equity	2,961	2,793	2,539	2,413	2,265	2,162
Total Liabilities & Equity	6,773	6,855	6,139	5,189	5,328	5,553
Total Debt	1,459	1,304	1,155	405.03	617.35	704.33
Net Cash (Debt)	190.73	314.94	-122.73	884.99	154	289.51
Net Cash Growth	57.64%	-	-	474.67%	-46.81%	-
Net Cash Per Share	1.34	2.17	-0.87	6.28	1.11	2.10
Filing Date Shares Outstanding	142.02	142.02	141.05	140.09	132.82	129.36
Total Common Shares Outstanding	142.02	142.02	141.05	140.09	132.82	129.36
Working Capital	2,282	2,178	1,802	1,624	1,752	1,629
Book Value Per Share	20.84	19.65	18.00	17.22	17.05	16.71
Tangible Book Value	2,909	2,743	2,491	2,371	2,242	2,141
Tangible Book Value Per Share	20.48	19.31	17.66	16.93	16.88	16.55
Land	-	111.72	111.72	111.72	111.72	111.72
Buildings	-	85.21	82.82	82.82	82.82	93.41
Machinery	-	233.36	225.29	190.64	138.3	127.83

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