ATrack Technology 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	69.7	96.72	69.92	54.52	204.97
Short-Term Investments	79	26.23	-	-	-
Trading Asset Securities	36.03	27.86	24.36	28.93	39.27
Cash & Short-Term Investments	184.73	150.8	94.28	83.45	244.24
Cash Growth	22.49%	59.95%	12.98%	-65.83%	1.54%
Accounts Receivable	10.8	29.12	19.65	14.48	20.18
Other Receivables	0.8	1.03	1.53	1.2	4.5
Receivables	11.6	30.14	21.18	15.68	24.68
Inventory	79.66	51.75	111.06	154.81	111.95
Prepaid Expenses	2.48	9.44	21.17	24.47	8.38
Other Current Assets	6.09	6.09	2.19	27.35	30.65
Total Current Assets	284.56	248.22	249.88	305.76	419.91
Property, Plant & Equipment	255.87	206.28	215.77	215.88	218.34
Long-Term Investments	2.13	2.56	3.03	3.8	4.2
Other Intangible Assets	5.06	1.46	2.89	1.67	3.26
Long-Term Deferred Tax Assets	16.68	25.03	19.66	15.34	12.17
Other Long-Term Assets	3.09	10.76	14.05	4.01	1.6
Total Assets	567.39	494.31	505.28	546.45	659.48
Accounts Payable	9.42	10.01	20.66	3.85	45.85
Accrued Expenses	17.8	12.49	13.65	12.96	11.97
Short-Term Debt	-	-	70	35.99	-
Current Portion of Long-Term Debt	-	-	13.4	35.09	242.91
Current Portion of Leases	3.24	0.06	2.58	2.01	2.62
Current Unearned Revenue	2.44	13.66	4.27	14.75	9.49
Other Current Liabilities	10.55	5.26	10.4	6.35	4.75
Total Current Liabilities	43.45	41.48	134.98	110.99	317.59
Long-Term Debt	-	-	172.08	185.48	-
Long-Term Leases	31.88	0.24	2.23	0.11	2.11
Long-Term Deferred Tax Liabilities	0.85	1.25	0.56	0.67	-
Total Liabilities	76.17	42.96	309.84	297.25	319.69
Common Stock	470.74	522.82	322.82	322.82	328.26
Additional Paid-In Capital	0.4	205.28	83.28	83.46	105.38
Retained Earnings	23	-247.85	-182.19	-129.3	-20.27
Treasury Stock	-	-26.55	-26.55	-26.55	-72.09
Comprehensive Income & Other	-2.92	-2.35	-1.92	-1.22	-1.49
Shareholders' Equity	491.21	451.34	195.44	249.2	339.79
Total Liabilities & Equity	567.39	494.31	505.28	546.45	659.48
Total Debt	35.12	0.3	260.29	258.67	247.65
Net Cash (Debt)	149.61	150.51	-166.01	-175.22	-3.4
Net Cash Growth	-0.60%	-	-	-	-
Net Cash Per Share	3.50	3.34	-5.74	-6.06	-0.13
Filing Date Shares Outstanding	42.7	47.07	28.93	28.93	28.93
Total Common Shares Outstanding	42.7	47.07	28.93	28.93	28.93
Working Capital	241.11	206.75	114.9	194.77	102.33
Book Value Per Share	11.50	9.59	6.75	8.61	11.74
Tangible Book Value	486.15	449.89	192.54	247.53	336.53
Tangible Book Value Per Share	11.39	9.56	6.65	8.56	11.63
Land	159.75	159.75	159.75	159.75	159.75
Buildings	53.85	53.85	53.85	53.85	53.85
Machinery	23.97	18.1	17.75	15.39	15.31
Leasehold Improvements	14.13	1.97	1.97	1.97	1.8

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