Topview Optronics 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	432.92	392.76	484.21	453.33	330.2	221.71
Short-Term Investments	160	160	155	-	-	-
Trading Asset Securities	-	0.03	-	1.74	0.56	1.24
Cash & Short-Term Investments	592.92	552.79	639.21	455.07	330.76	222.95
Cash Growth	-7.42%	-13.52%	40.47%	37.58%	48.36%	-38.56%
Accounts Receivable	391.07	364.48	332.17	359.18	632.13	531.98
Other Receivables	1.03	1.1	2.29	2.24	-	-
Receivables	392.1	365.58	334.46	361.42	632.13	531.98
Inventory	299.06	271.63	220.51	316.74	572.66	539.08
Prepaid Expenses	24.64	15.52	12.11	6.71	8.64	24.91
Other Current Assets	9.94	9.82	5.02	5.8	14.01	15.14
Total Current Assets	1,319	1,215	1,211	1,146	1,558	1,334
Property, Plant & Equipment	742.08	749.47	762.72	771.74	778.23	793.14
Other Intangible Assets	4.61	1.91	0.47	0.74	0.03	0.16
Long-Term Deferred Tax Assets	13.26	12.94	15.91	22.6	10.48	14.57
Other Long-Term Assets	133.81	133.99	137.73	125.46	127.79	125.06
Total Assets	2,212	2,114	2,128	2,066	2,475	2,267
Accounts Payable	260.53	224.35	151.85	164.59	432.87	455.45
Accrued Expenses	116.62	140	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	4.99	5.04	5.09	1.72	3.39	3.01
Current Income Taxes Payable	35.07	22.79	30.83	28.11	52.83	24.26
Current Unearned Revenue	65.97	56.61	69.33	56.93	60.26	78.17
Other Current Liabilities	126.96	17.36	24.33	23.25	25.19	23.32
Total Current Liabilities	610.14	466.14	499.56	545.51	970.12	934.76
Long-Term Debt	-	-	51.69	125.39	145.21	172.15
Long-Term Leases	3.53	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	1.02	1.13	0.7	-	-	-
Other Long-Term Liabilities	18	16.34	14.14	11.21	12.47	15.4
Total Liabilities	632.68	485.72	573.22	690.81	1,139	1,135
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	845.81	897.08	824.11	654.19	622.54	427.42
Comprehensive Income & Other	1.24	0.99	1.57	0.67	0.67	-0.44
Total Common Equity	1,542	1,593	1,520	1,349	1,318	1,122
Minority Interest	38.09	35.28	34.65	26	18.41	10.76
Shareholders' Equity	1,580	1,628	1,555	1,375	1,336	1,132
Total Liabilities & Equity	2,212	2,114	2,128	2,066	2,475	2,267
Total Debt	8.52	7.13	115.12	266.67	427.79	426.29
Net Cash (Debt)	584.4	545.66	524.09	188.4	-97.02	-203.34
Net Cash Growth	-1.70%	4.12%	178.18%	-	-	-
Net Cash Per Share	20.15	18.82	18.08	6.52	-3.35	-7.04
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	708.53	749.2	711.76	600.22	588.08	399.3
Book Value Per Share	53.62	55.40	52.88	46.94	45.84	39.01
Tangible Book Value	1,537	1,591	1,520	1,349	1,318	1,121
Tangible Book Value Per Share	53.46	55.33	52.86	46.91	45.84	39.01
Land	463.54	463.44	463.66	463.33	463.33	462.84
Buildings	329.25	343.36	344.1	341.81	345.05	340.64
Machinery	110.28	140.22	122.76	111.69	126.07	115.65