Ecocera 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	140.72	126.3	258.62	183.02	143.23	231.89
Trading Asset Securities	56.49	42.43	-	-	-	-
Cash & Short-Term Investments	200.14	168.73	258.62	183.02	143.23	231.89
Cash Growth	-28.89%	-34.76%	41.31%	27.78%	-38.23%	821.50%
Accounts Receivable	247.52	280.04	293.07	250.27	165.49	137.16
Other Receivables	0.42	0.42	0.41	0.37	0.04	0
Receivables	247.94	280.46	293.48	250.63	165.53	137.16
Inventory	233.37	207.31	121.16	117.91	115.16	104.19
Prepaid Expenses	8.96	11.3	9.3	-	-	-
Other Current Assets	38.38	23.61	4.05	10.47	9.49	10.87
Total Current Assets	728.79	691.41	686.61	562.03	433.41	484.11
Property, Plant & Equipment	1,546	276.48	288.84	255.12	287.26	308.48
Other Intangible Assets	1.73	1.92	1.74	2.19	3.1	0.34
Long-Term Deferred Tax Assets	5.71	4.22	2.87	33.73	44.69	51.69
Other Long-Term Assets	12.93	296.22	5.39	2.41	2.41	2.41
Total Assets	2,295	1,270	985.44	855.48	770.87	847.02
Accounts Payable	53.39	67.2	77.68	73.03	53.66	44.08
Accrued Expenses	-	45.51	55.73	33.9	21.21	15.55
Short-Term Debt	273	243	190	195.55	153.26	233.01
Current Portion of Long-Term Debt	-	-	6.67	6.67	21.67	25
Current Portion of Leases	2.72	6.75	16.51	15.67	15.43	15.2
Current Income Taxes Payable	21.33	20.1	-	-	-	-
Current Unearned Revenue	1.8	0.07	0.1	0.12	0	0.52
Other Current Liabilities	168.64	70.01	61.55	19.24	21.48	41.48
Total Current Liabilities	520.87	452.63	408.24	344.18	286.72	374.83
Long-Term Debt	1,000	-	-	6.67	17.08	20
Long-Term Leases	0.99	-	6.75	22.6	38.26	53.69
Pension & Post-Retirement Benefits	-	0.2	0.12	-	-	-
Long-Term Deferred Tax Liabilities	0.94	1.42	2.04	-	-	0.16
Other Long-Term Liabilities	2.05	3.41	4.53	0.3	1.02	8.8
Total Liabilities	1,525	457.66	421.67	373.74	343.09	457.48
Common Stock	300.42	300.42	263.42	263.42	263.42	213.42
Additional Paid-In Capital	391.96	391.96	104.79	104.79	104.79	4.79
Retained Earnings	145.65	187.98	195.56	113.53	59.57	42.31
Treasury Stock	-67.78	-67.78	-	-	-	-
Comprehensive Income & Other	-	-	-	-	-	129.02
Shareholders' Equity	770.25	812.58	563.77	481.74	427.79	389.54
Total Liabilities & Equity	2,295	1,270	985.44	855.48	770.87	847.02
Total Debt	1,277	249.75	219.92	247.14	245.71	346.9
Net Cash (Debt)	-1,077	-81.02	38.7	-64.13	-102.48	-115.02
Net Cash Per Share	-36.87	-2.84	1.46	-2.43	-3.89	-5.38
Filing Date Shares Outstanding	29.2	29.2	26.34	26.34	26.34	21.34
Total Common Shares Outstanding	29.2	29.2	26.34	26.34	26.34	21.34
Working Capital	207.92	238.78	278.37	217.85	146.69	109.28
Book Value Per Share	26.38	27.83	21.40	18.29	16.24	18.25
Tangible Book Value	768.52	810.67	562.03	479.55	424.68	389.2
Tangible Book Value Per Share	26.32	27.76	21.34	18.20	16.12	18.24
Machinery	-	537.14	516.34	448.39	453.01	429.38
Leasehold Improvements	-	61.62	61.62	60.65	60.39	58.29

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