Topview Optronics 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	392.76	484.21	453.33	330.2	221.71
Short-Term Investments	160	155	-	-	-
Trading Asset Securities	0.03	-	1.74	0.56	1.24
Cash & Short-Term Investments	552.79	639.21	455.07	330.76	222.95
Cash Growth	-13.52%	40.47%	37.58%	48.36%	-38.56%
Accounts Receivable	364.48	332.17	359.18	632.13	531.98
Other Receivables	-	2.29	2.24	-	-
Receivables	364.48	334.46	361.42	632.13	531.98
Inventory	271.63	220.51	316.74	572.66	539.08
Prepaid Expenses	15.52	12.11	6.71	8.64	24.91
Other Current Assets	10.92	5.02	5.8	14.01	15.14
Total Current Assets	1,215	1,211	1,146	1,558	1,334
Property, Plant & Equipment	749.47	762.72	771.74	778.23	793.14
Other Intangible Assets	1.91	0.47	0.74	0.03	0.16
Long-Term Deferred Tax Assets	12.94	15.91	22.6	10.48	14.57
Other Long-Term Assets	133.99	137.73	125.46	127.79	125.06
Total Assets	2,114	2,128	2,066	2,475	2,267
Accounts Payable	224.35	151.85	164.59	432.87	455.45
Accrued Expenses	-	166.94	135.96	123.43	103.35
Short-Term Debt	-	35	105	245	220
Current Portion of Long-Term Debt	-	16.21	29.94	27.14	27.19
Current Portion of Leases	-	5.09	1.72	3.39	3.01
Current Income Taxes Payable	22.79	30.83	28.11	52.83	24.26
Current Unearned Revenue	61.65	69.33	56.93	60.26	78.17
Other Current Liabilities	157.36	24.33	23.25	25.19	23.32
Total Current Liabilities	466.14	499.56	545.51	970.12	934.76
Long-Term Debt	-	51.69	125.39	145.21	172.15
Long-Term Leases	2.09	7.13	4.61	7.04	3.93
Pension & Post-Retirement Benefits	-	-	4.09	3.67	8.42
Long-Term Deferred Tax Liabilities	1.13	0.7	-	-	-
Other Long-Term Liabilities	16.34	14.14	11.21	12.47	15.4
Total Liabilities	485.72	573.22	690.81	1,139	1,135
Common Stock	287.5	287.5	287.5	287.5	287.5
Additional Paid-In Capital	-	407.1	407.1	407.1	407.1
Retained Earnings	897.08	824.11	654.19	622.54	427.42
Comprehensive Income & Other	408.09	1.57	0.67	0.67	-0.44
Total Common Equity	1,593	1,520	1,349	1,318	1,122
Minority Interest	35.28	34.65	26	18.41	10.76
Shareholders' Equity	1,628	1,555	1,375	1,336	1,132
Total Liabilities & Equity	2,114	2,128	2,066	2,475	2,267
Total Debt	2.09	115.12	266.67	427.79	426.29
Net Cash (Debt)	550.7	524.09	188.4	-97.02	-203.34
Net Cash Growth	5.08%	178.18%	-	-	-
Net Cash Per Share	18.99	18.08	6.52	-3.35	-7.04
Filing Date Shares Outstanding	28.72	28.75	28.75	28.75	28.75
Total Common Shares Outstanding	28.72	28.75	28.75	28.75	28.75
Working Capital	749.2	711.76	600.22	588.08	399.3
Book Value Per Share	55.46	52.88	46.94	45.84	39.01
Tangible Book Value	1,591	1,520	1,349	1,318	1,121
Tangible Book Value Per Share	55.39	52.86	46.91	45.84	39.01
Land	-	463.66	463.33	463.33	462.84
Buildings	-	344.1	341.81	345.05	340.64
Machinery	-	122.76	111.69	126.07	115.65

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