iBase Solution CO., LTD 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	147.77	189.48	199.63	99.13	107.58	833.37
Short-Term Investments	1	-	4.24	49.99	65.45	125.59
Trading Asset Securities	-	-	-	-	-	70.01
Cash & Short-Term Investments	148.77	189.48	203.87	149.13	173.03	1,029
Cash Growth	-35.50%	-7.06%	36.71%	-13.81%	-83.18%	15.28%
Accounts Receivable	47.27	34.78	137	320.74	212.93	147.47
Other Receivables	2.14	2.02	1.84	94.45	18.27	23.24
Receivables	49.41	36.8	138.84	415.19	231.19	170.71
Inventory	356.51	339.57	376.94	434.88	333.27	323.55
Prepaid Expenses	18.83	17.12	5.47	9.4	48.31	4.59
Other Current Assets	54.03	80.69	124.34	94.47	56.59	536.88
Total Current Assets	627.55	663.65	849.46	1,103	842.39	2,065
Property, Plant & Equipment	854.16	865.37	909.7	904.25	899.83	539.67
Long-Term Investments	40.45	45.2	40.88	47.42	14.62	10.54
Other Intangible Assets	8.18	9.37	13.48	15.73	6.64	8.44
Long-Term Deferred Tax Assets	53.51	53.51	53.59	36.12	27.59	27.28
Other Long-Term Assets	16.05	16.33	13.68	15.2	34.34	14.68
Total Assets	1,600	1,653	1,881	2,122	1,825	2,665
Accounts Payable	61.1	54.87	45.4	214.88	58.45	53.22
Accrued Expenses	-	-	-	17.32	16.58	12.69
Short-Term Debt	526	500	425	355	363	-
Current Portion of Long-Term Debt	-	-	-	-	-	874.62
Current Portion of Leases	13.92	13.85	14.61	-	14.54	16.03
Current Income Taxes Payable	-	-	-	-	-	15.03
Current Unearned Revenue	9.11	9.94	33.1	81	39.8	54.05
Other Current Liabilities	23.53	31.63	46.25	19.16	16.88	24.79
Total Current Liabilities	633.66	610.29	564.35	687.36	509.26	1,050
Long-Term Debt	-	-	-	-	265	313.5
Long-Term Leases	8.92	12.41	23.19	-	9.95	24.41
Long-Term Unearned Revenue	-	-	-	0.54	-	-
Long-Term Deferred Tax Liabilities	0.48	-	0.65	-	-	-
Other Long-Term Liabilities	0.08	0.08	0.04	0.13	-	-
Total Liabilities	643.13	622.78	588.24	688.03	784.21	1,388
Common Stock	533.19	533.19	533.19	533.19	433.19	424.35
Additional Paid-In Capital	763.68	763.68	899.11	968.52	607.44	590.68
Retained Earnings	-347.07	-274.44	-141.04	-68.89	1.09	-0.71
Comprehensive Income & Other	-0.23	-0.23	-0.26	-0.59	-0.51	4.35
Total Common Equity	949.56	1,022	1,291	1,432	1,041	1,019
Minority Interest	7.19	8.45	1.53	1.53	-	258.31
Shareholders' Equity	956.75	1,031	1,293	1,434	1,041	1,277
Total Liabilities & Equity	1,600	1,653	1,881	2,122	1,825	2,665
Total Debt	548.83	526.26	462.8	355	652.49	1,229
Net Cash (Debt)	-400.06	-336.78	-258.93	-205.87	-479.47	-199.59
Net Cash Per Share	-6.88	-6.32	-4.86	-4.16	-11.08	-4.70
Filing Date Shares Outstanding	72.64	53.32	53.32	53.32	43.32	42.43
Total Common Shares Outstanding	72.64	53.32	53.32	53.32	43.32	42.43
Working Capital	-6.11	53.36	285.1	415.71	333.13	1,014
Book Value Per Share	13.07	19.17	24.21	26.86	24.04	24.01
Tangible Book Value	941.39	1,013	1,278	1,416	1,035	1,010
Tangible Book Value Per Share	12.96	19.00	23.96	26.57	23.88	23.81
Land	-	329.75	329.75	329.75	329.75	183.66
Buildings	-	450.77	450.77	450.77	450.77	271.35
Machinery	-	272.33	268.98	235.57	176.13	95.89

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