Perfect Medical Industry 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	265.39	207.18	161.41	92.74	119.25
Short-Term Investments	0.24	32.28	19.01	-	-
Cash & Short-Term Investments	265.63	239.45	180.41	92.74	119.25
Cash Growth	10.93%	32.72%	94.53%	-22.23%	-16.59%
Accounts Receivable	136.01	102.91	109.88	107.21	103.95
Other Receivables	0.27	0.59	-	-	-
Receivables	136.27	103.49	109.88	107.21	103.95
Inventory	200.2	198.36	153.62	180.03	239.67
Prepaid Expenses	12.1	10.9	28.91	33.01	48.24
Other Current Assets	44.75	10.42	6.43	6.62	3.49
Total Current Assets	658.94	562.62	479.26	419.62	514.59
Property, Plant & Equipment	548.13	426.39	379.17	401.37	387.39
Long-Term Investments	4.56	2.09	6.13	6.13	6.13
Other Intangible Assets	5.05	2.77	-	-	-
Long-Term Deferred Tax Assets	2.4	4.22	7.69	4.83	1.65
Long-Term Deferred Charges	14.22	6.31	-	-	-
Other Long-Term Assets	110.73	110.35	116.23	125.14	126.68
Total Assets	1,344	1,115	988.48	957.08	1,036
Accounts Payable	36.53	33.35	26.98	21.93	33.31
Accrued Expenses	41.51	37.98	30.62	27.25	31.76
Short-Term Debt	159.88	10	90	44.65	215.29
Current Portion of Long-Term Debt	51.63	47.35	71.52	49.04	31.44
Current Portion of Leases	0.94	2.86	1.79	4.7	3.99
Current Income Taxes Payable	13.31	15.43	20.81	16.57	30.05
Current Unearned Revenue	15	1.19	2.28	3.74	2.7
Other Current Liabilities	66.91	38.72	35.49	31.18	39.91
Total Current Liabilities	385.7	186.88	279.49	199.04	388.46
Long-Term Debt	132.63	123.44	44.97	107.39	63.38
Long-Term Leases	2.02	0.4	0.26	1.04	6.59
Long-Term Deferred Tax Liabilities	0.6	0.17	-	-	-
Total Liabilities	520.95	310.89	324.72	307.47	458.42
Common Stock	558.55	526.63	456.63	456.63	412.2
Additional Paid-In Capital	140.23	122.3	79.91	76.74	69.35
Retained Earnings	210.64	202.21	178.23	155.04	161.38
Comprehensive Income & Other	-86.33	-47.28	-51.01	-38.78	-64.91
Shareholders' Equity	823.08	803.86	663.76	649.62	578.02
Total Liabilities & Equity	1,344	1,115	988.48	957.08	1,036
Total Debt	347.09	184.05	208.53	206.81	320.69
Net Cash (Debt)	-81.46	55.4	-28.12	-114.07	-201.44
Net Cash Per Share	-1.42	1.08	-0.61	-2.58	-4.96
Filing Date Shares Outstanding	55.86	52.66	45.66	45.66	42.56
Total Common Shares Outstanding	55.86	52.66	45.66	45.66	42.56
Working Capital	273.24	375.74	199.76	220.58	126.13
Book Value Per Share	14.74	15.26	14.54	14.23	13.58
Tangible Book Value	818.03	801.09	663.76	649.62	578.02
Tangible Book Value Per Share	14.65	15.21	14.54	14.23	13.58
Land	10.8	10.8	10.8	10.8	10.8
Buildings	170.09	132.37	93.13	92.54	64.57
Machinery	609.98	460.51	430.31	479.26	428.57
Construction In Progress	16.77	41.81	41.41	39.91	56.3

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