Handa Pharmaceuticals 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	1,807	597.38	667.05	365.91	263.31
Short-Term Investments	1,896	1,232	1,650	-	19.96
Cash & Short-Term Investments	3,704	1,829	2,317	365.91	283.27
Cash Growth	102.45%	-21.04%	533.18%	29.18%	-10.10%
Accounts Receivable	580.02	190.44	376.37	153.48	7.79
Other Receivables	6.49	29.29	6.74	8.02	7.62
Receivables	586.51	219.73	383.11	161.51	15.4
Inventory	-	41.24	-	-	-
Prepaid Expenses	17.36	12.16	11.63	2.42	2.33
Other Current Assets	4.79	2.66	3.27	63.02	13.34
Total Current Assets	4,312	2,105	2,715	592.86	314.33
Property, Plant & Equipment	84.86	75.78	21.03	43.04	41.83
Long-Term Investments	59.93	62.2	61.86	-	-
Goodwill	35.89	35.93	34.95	34.95	34.95
Other Intangible Assets	730.49	917.05	0.59	1.07	1.31
Long-Term Deferred Tax Assets	266.28	243.52	202.85	117.23	105.18
Other Long-Term Assets	402.8	1.72	1.04	1.43	0.93
Total Assets	5,893	3,441	3,037	790.56	498.53
Accounts Payable	30.23	20.78	13.97	6.22	1.08
Accrued Expenses	53.51	33.29	51.38	18.53	14.61
Current Portion of Leases	10.22	7.27	5.57	10.14	6.2
Current Income Taxes Payable	14.43	-	124.76	1.34	0.01
Other Current Liabilities	9.45	180.02	13.81	9.13	7.84
Total Current Liabilities	117.84	241.36	209.49	45.35	29.73
Long-Term Leases	37.41	32.83	7.67	19.46	5.7
Long-Term Unearned Revenue	27.71	42.62	-	-	-
Long-Term Deferred Tax Liabilities	10.1	7.28	23.81	4.63	-
Other Long-Term Liabilities	39	-	39.92	-	-
Total Liabilities	232.05	324.09	280.88	69.44	35.43
Common Stock	1,700	1,412	1,411	1,302	1,221
Additional Paid-In Capital	3,094	1,254	1,253	579.02	338.41
Retained Earnings	1,058	546.87	215.2	-1,089	-1,049
Treasury Stock	-114.4	-56.52	-	-	-
Comprehensive Income & Other	-77.26	-39.45	-123.18	-70.76	-47.93
Shareholders' Equity	5,660	3,117	2,756	721.12	463.1
Total Liabilities & Equity	5,893	3,441	3,037	790.56	498.53
Total Debt	47.64	40.1	13.24	29.59	11.89
Net Cash (Debt)	3,656	1,789	2,304	336.32	271.38
Net Cash Growth	104.32%	-22.33%	584.95%	23.93%	-10.06%
Net Cash Per Share	23.54	12.68	17.10	2.68	2.31
Filing Date Shares Outstanding	165.53	140.48	141.09	130.16	122.13
Total Common Shares Outstanding	165.53	140.48	141.09	130.16	122.13
Working Capital	4,194	1,864	2,505	547.5	284.61
Book Value Per Share	34.20	22.19	19.54	5.54	3.79
Tangible Book Value	4,894	2,164	2,721	685.11	426.85
Tangible Book Value Per Share	29.57	15.41	19.28	5.26	3.50
Machinery	51.86	60.95	55.98	66.98	76.07
Leasehold Improvements	15.32	15.3	12.64	15.54	15.49

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