Kuen Chaang Uppertech 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	677.17	722.54	561.08	154.09	286.13	337.02
Short-Term Investments	-	48.07	18.06	243.63	-	255.54
Trading Asset Securities	58.56	100.82	124.18	107.21	120.97	89.01
Cash & Short-Term Investments	735.73	871.43	703.32	504.93	407.1	681.57
Cash Growth	-14.06%	23.90%	39.29%	24.03%	-40.27%	1.34%
Accounts Receivable	250.17	113.49	201.48	231.47	406.94	295.14
Other Receivables	8.51	26.28	31.3	45.42	40.07	33.51
Receivables	258.68	139.77	232.78	276.89	447.01	328.64
Inventory	124.74	132.04	236.04	495.13	474.88	184.81
Prepaid Expenses	21.52	3.46	1.63	1.48	6.32	1.74
Other Current Assets	61.1	150.31	102.26	19.51	41.56	37.78
Total Current Assets	1,202	1,297	1,276	1,298	1,377	1,235
Property, Plant & Equipment	86.88	87.94	93.1	99.44	96.39	102.35
Long-Term Investments	1.55	1.6	1.71	1.12	5.36	3.31
Other Intangible Assets	0.17	0.53	0.7	1.57	2.41	5.63
Long-Term Deferred Tax Assets	-	7.85	17.23	8.95	3.83	8.67
Other Long-Term Assets	132.02	143.87	148.6	159.62	168.17	177.38
Total Assets	1,422	1,539	1,537	1,569	1,653	1,532
Accounts Payable	70.21	42.3	50.63	55.26	131.91	90.56
Short-Term Debt	-	100	85	30	67.73	-
Current Portion of Leases	-	-	1.9	1.87	1.07	2.73
Current Income Taxes Payable	-	2.03	4.88	11.65	-	-
Current Unearned Revenue	3.96	-	-	-	-	-
Other Current Liabilities	23.28	30.62	73.55	74.93	71.88	132.98
Total Current Liabilities	97.45	174.95	215.96	173.72	272.58	226.26
Long-Term Leases	-	-	2.5	4.4	-	0.77
Long-Term Deferred Tax Liabilities	1.2	7.99	1.37	2.3	1.02	1.1
Other Long-Term Liabilities	2.18	2.12	4.51	2.6	2.6	2.62
Total Liabilities	100.82	185.05	224.34	183.01	276.19	230.74
Common Stock	1,182	1,182	1,182	1,182	1,182	1,182
Additional Paid-In Capital	313.68	313.68	313.68	313.68	313.68	313.68
Retained Earnings	-99.24	-69.76	-94.39	-25.71	-35.76	-111.46
Comprehensive Income & Other	-74.57	-71.91	-87.98	-84.07	-82.8	-82.81
Shareholders' Equity	1,322	1,354	1,313	1,386	1,377	1,301
Total Liabilities & Equity	1,422	1,539	1,537	1,569	1,653	1,532
Total Debt	-	100	89.4	36.28	68.79	3.5
Net Cash (Debt)	735.73	771.43	613.92	468.66	338.31	678.08
Net Cash Growth	-2.65%	25.66%	31.00%	38.53%	-50.11%	1.84%
Net Cash Per Share	6.23	6.53	5.20	3.97	2.86	5.74
Filing Date Shares Outstanding	118.17	118.17	118.17	118.17	118.17	118.17
Total Common Shares Outstanding	118.17	118.17	118.17	118.17	118.17	118.17
Working Capital	1,104	1,122	1,060	1,124	1,104	1,008
Book Value Per Share	11.18	11.46	11.11	11.73	11.65	11.01
Tangible Book Value	1,321	1,353	1,312	1,384	1,374	1,296
Tangible Book Value Per Share	11.18	11.45	11.11	11.71	11.63	10.96
Land	36.3	36.3	36.3	36.3	36.3	36.3
Buildings	83.33	84.38	83.61	84.02	90.41	90.64
Machinery	24.98	22.56	21.44	24.51	24.66	24.73
Leasehold Improvements	4.57	4.63	4.59	4.61	4.36	4.55

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.