ATrack Technology 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	19.45	96.72	69.92	54.52	204.97	186.7
Short-Term Investments	51.01	26.23	-	-	-	-
Trading Asset Securities	27.69	27.86	24.36	28.93	39.27	53.84
Cash & Short-Term Investments	98.15	150.8	94.28	83.45	244.24	240.54
Cash Growth	51.29%	59.95%	12.98%	-65.83%	1.54%	-28.82%
Accounts Receivable	22.74	29.12	19.65	14.48	20.18	16.94
Other Receivables	2.02	1.03	1.53	1.2	4.5	1.24
Receivables	24.76	30.14	21.18	15.68	24.68	18.17
Inventory	66.51	51.75	111.06	154.81	111.95	31.44
Prepaid Expenses	4.19	9.44	21.17	24.47	8.38	4.26
Other Current Assets	0.24	6.09	2.19	27.35	30.65	0.71
Total Current Assets	193.84	248.22	249.88	305.76	419.91	295.11
Property, Plant & Equipment	257.16	206.28	215.77	215.88	218.34	217.69
Long-Term Investments	2.25	2.56	3.03	3.8	4.2	4.2
Other Intangible Assets	5.72	1.46	2.89	1.67	3.26	4.52
Long-Term Deferred Tax Assets	24.29	25.03	19.66	15.34	12.17	12.19
Other Long-Term Assets	7.3	10.76	14.05	4.01	1.6	8.3
Total Assets	490.57	494.31	505.28	546.45	659.48	542.01
Accounts Payable	16.72	10.01	20.66	3.85	45.85	9.12
Accrued Expenses	10.84	12.49	13.65	12.96	11.97	13.2
Short-Term Debt	-	-	70	35.99	-	13.31
Current Portion of Long-Term Debt	-	-	13.4	35.09	242.91	-
Current Portion of Leases	3.28	0.06	2.58	2.01	2.62	3.68
Current Unearned Revenue	2.89	13.66	4.27	14.75	9.49	5.94
Other Current Liabilities	7.65	5.26	10.4	6.35	4.75	3.84
Total Current Liabilities	41.38	41.48	134.98	110.99	317.59	49.09
Long-Term Debt	-	-	172.08	185.48	-	238.36
Long-Term Leases	32.89	0.24	2.23	0.11	2.11	1.65
Long-Term Deferred Tax Liabilities	0.79	1.25	0.56	0.67	-	-
Total Liabilities	75.05	42.96	309.84	297.25	319.69	289.1
Common Stock	470.74	522.82	322.82	322.82	328.26	329.74
Additional Paid-In Capital	0.4	205.28	83.28	83.46	105.38	70.38
Retained Earnings	-52.73	-247.85	-182.19	-129.3	-20.27	-73.81
Treasury Stock	-	-26.55	-26.55	-26.55	-72.09	-72.09
Comprehensive Income & Other	-2.89	-2.35	-1.92	-1.22	-1.49	-1.31
Shareholders' Equity	415.52	451.34	195.44	249.2	339.79	252.91
Total Liabilities & Equity	490.57	494.31	505.28	546.45	659.48	542.01
Total Debt	36.16	0.3	260.29	258.67	247.65	257
Net Cash (Debt)	61.99	150.51	-166.01	-175.22	-3.4	-16.47
Net Cash Growth	-0.01%	-	-	-	-	-
Net Cash Per Share	1.32	3.32	-5.74	-6.06	-0.13	-0.75
Filing Date Shares Outstanding	42.7	47.07	28.93	28.93	28.93	22.01
Total Common Shares Outstanding	42.7	47.07	28.93	28.93	28.93	22.01
Working Capital	152.47	206.75	114.9	194.77	102.33	246.03
Book Value Per Share	9.73	9.59	6.75	8.61	11.74	11.49
Tangible Book Value	409.8	449.89	192.54	247.53	336.53	248.39
Tangible Book Value Per Share	9.60	9.56	6.65	8.56	11.63	11.29
Land	159.75	159.75	159.75	159.75	159.75	159.75
Buildings	53.85	53.85	53.85	53.85	53.85	52.98
Machinery	23.97	18.1	17.75	15.39	15.31	11.67
Leasehold Improvements	2.71	1.97	1.97	1.97	1.8	-

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