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 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	292.17	777.87	722.54	561.08	154.09	286.13
Short-Term Investments	95.99	62.86	48.07	18.06	243.63	-
Trading Asset Securities	231.96	-	100.82	124.18	107.21	120.97
Cash & Short-Term Investments	620.11	840.73	871.43	703.32	504.93	407.1
Cash Growth	-29.92%	-3.52%	23.90%	39.29%	24.03%	-40.27%
Accounts Receivable	648.89	319.63	113.49	201.48	231.47	406.94
Other Receivables	15.9	69.01	26.28	31.3	45.42	40.07
Receivables	664.79	388.63	139.77	232.78	276.89	447.01
Inventory	401.2	165.94	132.04	236.04	495.13	474.88
Prepaid Expenses	27.41	15.25	3.46	1.63	1.48	6.32
Other Current Assets	0.23	0.1	150.31	102.26	19.51	41.56
Total Current Assets	1,714	1,411	1,297	1,276	1,298	1,377
Property, Plant & Equipment	86.03	86.6	87.94	93.1	99.44	96.39
Long-Term Investments	2.21	1.46	1.6	1.71	1.12	5.36
Other Intangible Assets	0.11	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	135.37	134.78	143.87	148.6	159.62	168.17
Total Assets	1,937	1,634	1,539	1,537	1,569	1,653
Accounts Payable	105.49	145.79	42.3	50.63	55.26	131.91
Short-Term Debt	115	30	100	85	30	67.73
Current Portion of Leases	-	-	-	1.9	1.87	1.07
Current Income Taxes Payable	52.57	-	2.03	4.88	11.65	-
Current Unearned Revenue	0.86	-	-	-	-	-
Other Current Liabilities	19.97	15.17	30.62	73.55	74.93	71.88
Total Current Liabilities	293.89	190.96	174.95	215.96	173.72	272.58
Long-Term Leases	-	-	-	2.5	4.4	-
Long-Term Deferred Tax Liabilities	3.97	4.56	7.99	1.37	2.3	1.02
Other Long-Term Liabilities	1.88	2.28	2.12	4.51	2.6	2.6
Total Liabilities	299.75	197.81	185.05	224.34	183.01	276.19
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	207.66	9.89	-69.76	-94.39	-25.71	-35.76
Comprehensive Income & Other	-65.34	-69.45	-71.91	-87.98	-84.07	-82.8
Shareholders' Equity	1,638	1,436	1,354	1,313	1,386	1,377
Total Liabilities & Equity	1,937	1,634	1,539	1,537	1,569	1,653
Total Debt	115	30	100	89.4	36.28	68.79
Net Cash (Debt)	505.11	810.73	771.43	613.92	468.66	338.31
Net Cash Growth	-35.65%	5.09%	25.66%	31.00%	38.53%	-50.11%
Net Cash Per Share	3.67	6.88	6.53	5.20	3.97	2.86
Filing Date Shares Outstanding	197.77	117.16	118.17	118.17	118.17	118.17
Total Common Shares Outstanding	197.77	117.16	118.17	118.17	118.17	118.17
Working Capital	1,420	1,220	1,122	1,060	1,124	1,104
Book Value Per Share	8.28	12.26	11.46	11.11	11.73	11.65
Tangible Book Value	1,638	1,436	1,353	1,312	1,384	1,374
Tangible Book Value Per Share	8.28	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

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