ATrack Technology 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	50.49	69.7	96.72	69.92	54.52	204.97
Short-Term Investments	112.03	79	26.23	-	-	-
Trading Asset Securities	74.37	36.03	27.86	24.36	28.93	39.27
Cash & Short-Term Investments	236.89	184.73	150.8	94.28	83.45	244.24
Cash Growth	80.03%	22.49%	59.95%	12.98%	-65.83%	1.54%
Accounts Receivable	31.34	10.8	29.12	19.65	14.48	20.18
Other Receivables	0.46	0.8	1.03	1.53	1.2	4.5
Receivables	31.79	11.6	30.14	21.18	15.68	24.68
Inventory	87.02	79.66	51.75	111.06	154.81	111.95
Prepaid Expenses	3.7	2.48	9.44	21.17	24.47	8.38
Other Current Assets	0.18	6.09	6.09	2.19	27.35	30.65
Total Current Assets	359.58	284.56	248.22	249.88	305.76	419.91
Property, Plant & Equipment	253.84	255.87	206.28	215.77	215.88	218.34
Long-Term Investments	4.13	2.13	2.56	3.03	3.8	4.2
Other Intangible Assets	4.4	5.06	1.46	2.89	1.67	3.26
Long-Term Deferred Tax Assets	15.11	16.68	25.03	19.66	15.34	12.17
Other Long-Term Assets	0.98	3.09	10.76	14.05	4.01	1.6
Total Assets	638.03	567.39	494.31	505.28	546.45	659.48
Accounts Payable	22.64	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	3.27	3.24	0.06	2.58	2.01	2.62
Current Unearned Revenue	2.57	2.44	13.66	4.27	14.75	9.49
Other Current Liabilities	34.32	10.55	5.26	10.4	6.35	4.75
Total Current Liabilities	62.81	43.45	41.48	134.98	110.99	317.59
Long-Term Debt	-	-	-	172.08	185.48	-
Long-Term Leases	31.05	31.88	0.24	2.23	0.11	2.11
Long-Term Deferred Tax Liabilities	1	0.85	1.25	0.56	0.67	-
Total Liabilities	94.86	76.17	42.96	309.84	297.25	319.69
Common Stock	470.74	470.74	522.82	322.82	322.82	328.26
Additional Paid-In Capital	0.01	0.4	205.28	83.28	83.46	105.38
Retained Earnings	75.01	23	-247.85	-182.19	-129.3	-20.27
Treasury Stock	-	-	-26.55	-26.55	-26.55	-72.09
Comprehensive Income & Other	-2.59	-2.92	-2.35	-1.92	-1.22	-1.49
Shareholders' Equity	543.17	491.21	451.34	195.44	249.2	339.79
Total Liabilities & Equity	638.03	567.39	494.31	505.28	546.45	659.48
Total Debt	34.32	35.12	0.3	260.29	258.67	247.65
Net Cash (Debt)	202.57	149.61	150.51	-166.01	-175.22	-3.4
Net Cash Growth	54.28%	-0.60%	-	-	-	-
Net Cash Per Share	4.37	3.50	3.34	-5.74	-6.06	-0.13
Filing Date Shares Outstanding	61.43	42.7	47.07	28.93	28.93	28.93
Total Common Shares Outstanding	61.43	42.7	47.07	28.93	28.93	28.93
Working Capital	296.77	241.11	206.75	114.9	194.77	102.33
Book Value Per Share	8.84	11.50	9.59	6.75	8.61	11.74
Tangible Book Value	538.77	486.15	449.89	192.54	247.53	336.53
Tangible Book Value Per Share	8.77	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