Kuen Chaang Uppertech 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	777.87	722.54	561.08	154.09	286.13
Short-Term Investments	62.86	48.07	18.06	243.63	-
Trading Asset Securities	-	100.82	124.18	107.21	120.97
Cash & Short-Term Investments	840.73	871.43	703.32	504.93	407.1
Cash Growth	-3.52%	23.90%	39.29%	24.03%	-40.27%
Accounts Receivable	319.63	113.49	201.48	231.47	406.94
Other Receivables	69.01	26.28	31.3	45.42	40.07
Receivables	388.63	139.77	232.78	276.89	447.01
Inventory	165.94	132.04	236.04	495.13	474.88
Prepaid Expenses	15.25	3.46	1.63	1.48	6.32
Other Current Assets	0.1	150.31	102.26	19.51	41.56
Total Current Assets	1,411	1,297	1,276	1,298	1,377
Property, Plant & Equipment	86.6	87.94	93.1	99.44	96.39
Long-Term Investments	1.46	1.6	1.71	1.12	5.36
Other Intangible Assets	0.14	0.53	0.7	1.57	2.41
Long-Term Deferred Tax Assets	-	7.85	17.23	8.95	3.83
Other Long-Term Assets	134.78	143.87	148.6	159.62	168.17
Total Assets	1,634	1,539	1,537	1,569	1,653
Accounts Payable	145.79	42.3	50.63	55.26	131.91
Short-Term Debt	30	100	85	30	67.73
Current Portion of Leases	-	-	1.9	1.87	1.07
Current Income Taxes Payable	-	2.03	4.88	11.65	-
Other Current Liabilities	15.17	30.62	73.55	74.93	71.88
Total Current Liabilities	190.96	174.95	215.96	173.72	272.58
Long-Term Leases	-	-	2.5	4.4	-
Long-Term Deferred Tax Liabilities	4.56	7.99	1.37	2.3	1.02
Other Long-Term Liabilities	2.28	2.12	4.51	2.6	2.6
Total Liabilities	197.81	185.05	224.34	183.01	276.19
Common Stock	1,182	1,182	1,182	1,182	1,182
Additional Paid-In Capital	313.68	313.68	313.68	313.68	313.68
Retained Earnings	9.89	-69.76	-94.39	-25.71	-35.76
Comprehensive Income & Other	-69.45	-71.91	-87.98	-84.07	-82.8
Shareholders' Equity	1,436	1,354	1,313	1,386	1,377
Total Liabilities & Equity	1,634	1,539	1,537	1,569	1,653
Total Debt	30	100	89.4	36.28	68.79
Net Cash (Debt)	810.73	771.43	613.92	468.66	338.31
Net Cash Growth	5.09%	25.66%	31.00%	38.53%	-50.11%
Net Cash Per Share	6.88	6.53	5.20	3.97	2.86
Filing Date Shares Outstanding	117.16	118.17	118.17	118.17	118.17
Total Common Shares Outstanding	117.16	118.17	118.17	118.17	118.17
Working Capital	1,220	1,122	1,060	1,124	1,104
Book Value Per Share	12.26	11.46	11.11	11.73	11.65
Tangible Book Value	1,436	1,353	1,312	1,384	1,374
Tangible Book Value Per Share	12.25	11.45	11.11	11.71	11.63
Land	-	36.3	36.3	36.3	36.3
Buildings	-	84.38	83.61	84.02	90.41
Machinery	-	22.56	21.44	24.51	24.66
Leasehold Improvements	-	4.63	4.59	4.61	4.36

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