UniPharma 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	29	58.68	68.64	63.76	75.96
Short-Term Investments	106.36	98.5	98.5	98.5	99.5
Cash & Short-Term Investments	135.36	157.18	167.14	162.26	175.46
Cash Growth	-13.88%	-5.96%	3.01%	-7.52%	-6.72%
Accounts Receivable	14.87	16.72	21.07	34.1	22.68
Other Receivables	0.14	0.13	0.18	0	0.3
Receivables	15.01	16.86	21.25	34.11	22.98
Inventory	31.3	22.27	28.94	31.05	35.94
Prepaid Expenses	-	-	0.06	0.32	-
Other Current Assets	2.81	3.71	8.83	10.56	27.01
Total Current Assets	184.47	200.01	226.23	238.28	261.39
Property, Plant & Equipment	18.56	23.79	11.57	8.73	13.46
Long-Term Investments	61.33	94.3	101.26	73.58	59.09
Other Intangible Assets	3.54	3.58	1.94	2.22	2.53
Other Long-Term Assets	7.1	7.3	9.07	9.77	11.71
Total Assets	274.99	328.98	350.07	332.57	348.18
Accounts Payable	18.05	14.49	22.25	6.09	27.66
Accrued Expenses	11.11	8.83	-	0.59	-
Current Portion of Leases	3.7	3.71	0.27	3.26	3.46
Current Unearned Revenue	2.51	2.57	2.72	3.12	2.41
Other Current Liabilities	2.57	3.56	11.87	15.71	13.27
Total Current Liabilities	37.94	33.15	37.12	28.78	46.8
Long-Term Leases	7.27	11.07	-	0.27	3.53
Other Long-Term Liabilities	-	-	0.29	0.29	0.29
Total Liabilities	45.2	44.22	37.4	29.33	50.61
Common Stock	355.01	355.01	355.01	355.01	355.01
Additional Paid-In Capital	0.38	0.38	0.38	0.38	17.94
Retained Earnings	-128.56	-88.93	-60.92	-40.34	-51.39
Treasury Stock	-	-	-	-	-3.91
Comprehensive Income & Other	2.96	18.29	18.2	-11.8	-20.08
Shareholders' Equity	229.79	284.75	312.67	303.24	297.57
Total Liabilities & Equity	274.99	328.98	350.07	332.57	348.18
Total Debt	10.96	14.78	0.27	3.53	6.99
Net Cash (Debt)	124.39	142.4	166.87	158.73	168.46
Net Cash Growth	-12.64%	-14.67%	5.13%	-5.78%	-1.63%
Net Cash Per Share	3.50	4.01	4.70	4.47	4.79
Filing Date Shares Outstanding	35.5	35.5	35.5	35.5	35.2
Total Common Shares Outstanding	35.5	35.5	35.5	35.5	35.2
Working Capital	146.54	166.86	189.11	209.51	214.59
Book Value Per Share	6.47	8.02	8.81	8.54	8.45
Tangible Book Value	226.25	281.17	310.73	301.03	295.04
Tangible Book Value Per Share	6.37	7.92	8.75	8.48	8.38
Machinery	29.85	28.62	28.14	20.03	19.88
Leasehold Improvements	-	-	-	-	0.38

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.