Handa Pharmaceuticals 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	909.29	597.38	667.05	365.91	263.31	280.12
Short-Term Investments	1,705	1,232	1,650	-	19.96	34.98
Cash & Short-Term Investments	2,615	1,829	2,317	365.91	283.27	315.09
Cash Growth	-	-21.04%	533.18%	29.18%	-10.10%	-50.47%
Accounts Receivable	497.73	190.44	376.37	153.48	7.79	21.64
Other Receivables	7.27	29.29	6.74	8.02	7.62	6.08
Receivables	505.01	219.73	383.11	161.51	15.4	27.72
Inventory	-	41.24	-	-	-	-
Prepaid Expenses	15.17	12.16	11.63	2.42	2.33	22.38
Other Current Assets	2.66	2.66	3.27	63.02	13.34	43.7
Total Current Assets	3,137	2,105	2,715	592.86	314.33	408.9
Property, Plant & Equipment	88.43	75.78	21.03	43.04	41.83	44.78
Long-Term Investments	60.19	62.2	61.86	-	-	-
Goodwill	35.86	35.93	34.95	34.95	34.95	34.95
Other Intangible Assets	743.65	917.05	0.59	1.07	1.31	-
Long-Term Deferred Tax Assets	255.44	243.52	202.85	117.23	105.18	91.08
Other Long-Term Assets	384.24	1.72	1.04	1.43	0.93	2.73
Total Assets	4,705	3,441	3,037	790.56	498.53	582.44
Accounts Payable	26.31	20.78	13.97	6.22	1.08	9.36
Accrued Expenses	32.52	35.42	51.38	18.53	14.61	17.59
Current Portion of Leases	10.06	7.27	5.57	10.14	6.2	7.82
Current Income Taxes Payable	20.04	-	124.76	1.34	0.01	0.01
Other Current Liabilities	7.78	177.89	13.81	9.13	7.84	3.12
Total Current Liabilities	96.72	241.36	209.49	45.35	29.73	37.9
Long-Term Leases	39.11	32.83	7.67	19.46	5.7	5.54
Long-Term Unearned Revenue	39.58	39.43	-	-	-	-
Long-Term Deferred Tax Liabilities	2.82	7.28	23.81	4.63	-	-
Other Long-Term Liabilities	37.26	3.19	39.92	-	-	-
Total Liabilities	215.48	324.09	280.88	69.44	35.43	43.44
Common Stock	1,588	1,412	1,411	1,302	1,221	1,157
Additional Paid-In Capital	2,265	1,254	1,253	579.02	338.41	231.74
Retained Earnings	887.45	546.87	215.2	-1,089	-1,049	-801
Treasury Stock	-114.4	-56.52	-	-	-	-
Comprehensive Income & Other	-135.91	-39.45	-123.18	-70.76	-47.93	-48.76
Shareholders' Equity	4,490	3,117	2,756	721.12	463.1	539
Total Liabilities & Equity	4,705	3,441	3,037	790.56	498.53	582.44
Total Debt	49.17	40.1	13.24	29.59	11.89	13.36
Net Cash (Debt)	2,565	1,789	2,304	336.32	271.38	301.73
Net Cash Growth	-	-22.33%	584.95%	23.93%	-10.06%	-51.01%
Net Cash Per Share	17.03	12.68	17.10	2.68	2.31	2.61
Filing Date Shares Outstanding	157.33	140.48	141.09	130.16	122.13	115.7
Total Common Shares Outstanding	157.33	140.48	141.09	130.16	122.13	115.7
Working Capital	3,041	1,864	2,505	547.5	284.61	371
Book Value Per Share	28.54	22.19	19.54	5.54	3.79	4.66
Tangible Book Value	3,710	2,164	2,721	685.11	426.85	504.05
Tangible Book Value Per Share	23.58	15.41	19.28	5.26	3.50	4.36
Machinery	-	60.95	55.98	66.98	76.07	70.51
Leasehold Improvements	-	15.3	12.64	15.54	15.49	15.79

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