Topview Optronics 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	319.36	484.21	453.33	330.2	221.71	359.95
Short-Term Investments	160	155	-	-	-	-
Trading Asset Securities	0.14	-	1.74	0.56	1.24	2.91
Cash & Short-Term Investments	479.5	639.21	455.07	330.76	222.95	362.86
Cash Growth	-0.26%	40.47%	37.58%	48.36%	-38.56%	-4.97%
Accounts Receivable	368.16	332.17	359.18	632.13	531.98	361.89
Other Receivables	-	2.29	2.24	-	-	-
Receivables	368.16	334.46	361.42	632.13	531.98	361.89
Inventory	273.44	220.51	316.74	572.66	539.08	235.62
Prepaid Expenses	14.75	12.11	6.71	8.64	24.91	15.11
Other Current Assets	10.25	5.02	5.8	14.01	15.14	11.11
Total Current Assets	1,146	1,211	1,146	1,558	1,334	986.59
Property, Plant & Equipment	759.4	762.72	771.74	778.23	793.14	799.77
Other Intangible Assets	2.08	0.47	0.74	0.03	0.16	0.64
Long-Term Deferred Tax Assets	13.75	15.91	22.6	10.48	14.57	13.24
Other Long-Term Assets	124.45	137.73	125.46	127.79	125.06	126.08
Total Assets	2,046	2,128	2,066	2,475	2,267	1,926
Accounts Payable	231.51	151.85	164.59	432.87	455.45	297.29
Accrued Expenses	130.29	166.94	135.96	123.43	103.35	69.16
Short-Term Debt	-	35	105	245	220	190.28
Current Portion of Long-Term Debt	-	16.21	29.94	27.14	27.19	26.89
Current Portion of Leases	5.12	5.09	1.72	3.39	3.01	0.92
Current Income Taxes Payable	9.77	30.83	28.11	52.83	24.26	9.67
Current Unearned Revenue	55.68	69.33	56.93	60.26	78.17	40.87
Other Current Liabilities	21.05	24.33	23.25	25.19	23.32	17.22
Total Current Liabilities	453.42	499.56	545.51	970.12	934.76	652.3
Long-Term Debt	-	51.69	125.39	145.21	172.15	199.35
Long-Term Leases	3.29	7.13	4.61	7.04	3.93	0.93
Pension & Post-Retirement Benefits	-	-	4.09	3.67	8.42	10.32
Long-Term Deferred Tax Liabilities	2.3	0.7	-	-	-	-
Other Long-Term Liabilities	13.36	14.14	11.21	12.47	15.4	3.45
Total Liabilities	472.37	573.22	690.81	1,139	1,135	866.34
Common Stock	287.5	287.5	287.5	287.5	287.5	287.5
Additional Paid-In Capital	407.1	407.1	407.1	407.1	407.1	407.1
Retained Earnings	844.71	824.11	654.19	622.54	427.42	356.48
Comprehensive Income & Other	0.56	1.57	0.67	0.67	-0.44	-0.25
Total Common Equity	1,540	1,520	1,349	1,318	1,122	1,051
Minority Interest	33.55	34.65	26	18.41	10.76	9.14
Shareholders' Equity	1,573	1,555	1,375	1,336	1,132	1,060
Total Liabilities & Equity	2,046	2,128	2,066	2,475	2,267	1,926
Total Debt	8.41	115.12	266.67	427.79	426.29	418.37
Net Cash (Debt)	471.09	524.09	188.4	-97.02	-203.34	-55.51
Net Cash Growth	53.23%	178.18%	-	-	-	-
Net Cash Per Share	16.25	18.08	6.52	-3.35	-7.04	-1.92
Filing Date Shares Outstanding	28.75	28.75	28.75	28.75	28.75	28.75
Total Common Shares Outstanding	28.75	28.75	28.75	28.75	28.75	28.75
Working Capital	692.68	711.76	600.22	588.08	399.3	334.28
Book Value Per Share	53.56	52.88	46.94	45.84	39.01	36.55
Tangible Book Value	1,538	1,520	1,349	1,318	1,121	1,050
Tangible Book Value Per Share	53.49	52.86	46.91	45.84	39.01	36.53
Land	463.29	463.66	463.33	463.33	462.84	462.95
Buildings	342.83	344.1	341.81	345.05	340.64	307.9
Machinery	139.56	122.76	111.69	126.07	115.65	136.15
Construction In Progress	-	-	-	-	-	54.76

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