Handa Pharmaceuticals 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	1,024	1,807	597.38	667.05	365.91	263.31
Short-Term Investments	2,745	1,896	1,232	1,650	-	19.96
Cash & Short-Term Investments	3,769	3,704	1,829	2,317	365.91	283.27
Cash Growth	32.34%	102.45%	-21.04%	533.18%	29.18%	-10.10%
Accounts Receivable	476.93	580.02	190.44	376.37	153.48	7.79
Other Receivables	28.12	6.49	29.29	6.74	8.02	7.62
Receivables	505.05	586.51	219.73	383.11	161.51	15.4
Inventory	-	-	41.24	-	-	-
Prepaid Expenses	17.62	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	4,291	4,312	2,105	2,715	592.86	314.33
Property, Plant & Equipment	84.63	84.86	75.78	21.03	43.04	41.83
Long-Term Investments	62.27	59.93	62.2	61.86	-	-
Goodwill	35.91	35.89	35.93	34.95	34.95	34.95
Other Intangible Assets	705.75	730.49	917.05	0.59	1.07	1.31
Long-Term Deferred Tax Assets	274.11	266.28	243.52	202.85	117.23	105.18
Other Long-Term Assets	430.95	402.8	1.72	1.04	1.43	0.93
Total Assets	5,885	5,893	3,441	3,037	790.56	498.53
Accounts Payable	32.38	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	10.35	10.22	7.27	5.57	10.14	6.2
Current Income Taxes Payable	42.05	14.43	-	124.76	1.34	0.01
Other Current Liabilities	397.06	9.45	180.02	13.81	9.13	7.84
Total Current Liabilities	481.85	117.84	241.36	209.49	45.35	29.73
Long-Term Leases	35.65	37.41	32.83	7.67	19.46	5.7
Long-Term Unearned Revenue	-	27.71	42.62	-	-	-
Long-Term Deferred Tax Liabilities	11.33	10.1	7.28	23.81	4.63	-
Other Long-Term Liabilities	68.14	39	-	39.92	-	-
Total Liabilities	596.95	232.05	324.09	280.88	69.44	35.43
Common Stock	1,700	1,700	1,412	1,411	1,302	1,221
Additional Paid-In Capital	3,094	3,094	1,254	1,253	579.02	338.41
Retained Earnings	797.14	1,058	546.87	215.2	-1,089	-1,049
Treasury Stock	-265.14	-114.4	-56.52	-	-	-
Comprehensive Income & Other	-38.21	-77.26	-39.45	-123.18	-70.76	-47.93
Shareholders' Equity	5,288	5,660	3,117	2,756	721.12	463.1
Total Liabilities & Equity	5,885	5,893	3,441	3,037	790.56	498.53
Total Debt	46	47.64	40.1	13.24	29.59	11.89
Net Cash (Debt)	3,723	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	23.09	23.54	12.68	17.10	2.68	2.31
Filing Date Shares Outstanding	165.71	165.53	140.48	141.09	130.16	122.13
Total Common Shares Outstanding	165.71	165.53	140.48	141.09	130.16	122.13
Working Capital	3,809	4,194	1,864	2,505	547.5	284.61
Book Value Per Share	31.91	34.20	22.19	19.54	5.54	3.79
Tangible Book Value	4,546	4,894	2,164	2,721	685.11	426.85
Tangible Book Value Per Share	27.43	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