Group Up Industrial 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	694.4	1,124	663.78	1,952	525.95	225.74
Short-Term Investments	3,490	2,998	2,557	302.12	895.9	871.3
Trading Asset Securities	762.06	805.03	602.94	251.09	-	328.06
Cash & Short-Term Investments	4,947	4,927	3,824	2,505	1,422	1,425
Cash Growth	25.29%	28.85%	52.66%	76.16%	-0.23%	26.75%
Accounts Receivable	310.03	425.95	470.18	700.76	371.75	288.8
Receivables	310.03	425.95	470.18	700.76	371.75	288.8
Inventory	1,802	1,528	1,898	1,862	1,315	1,022
Prepaid Expenses	48.83	27.78	18.81	18	10.71	10.67
Other Current Assets	11.76	11.29	4.61	30.53	18.33	14.3
Total Current Assets	7,120	6,920	6,215	5,116	3,138	2,760
Property, Plant & Equipment	1,224	1,233	646.71	634.48	574.59	564.7
Long-Term Investments	268.89	322.9	202.97	238.55	262.45	342.52
Long-Term Deferred Tax Assets	67.12	61.87	57.72	54.4	56.5	61.52
Other Long-Term Assets	35.34	42.22	49.45	59.55	53.98	61.73
Total Assets	8,715	8,580	7,172	6,103	4,086	3,791
Accounts Payable	381.21	141.48	206.79	512.78	411.78	356.44
Accrued Expenses	7.93	7.04	6.92	7.23	6.12	6.19
Short-Term Debt	-	-	-	-	263.7	273.34
Current Portion of Long-Term Debt	-	50.14	-	-	14.89	59.56
Current Portion of Leases	3.7	2.29	3.87	5.29	5.1	4.79
Current Income Taxes Payable	38.87	129.83	78.48	112.53	37.77	25.52
Current Unearned Revenue	2,811	2,865	3,331	2,253	1,016	864.9
Other Current Liabilities	230.94	238.53	253.87	249.15	216.69	185.34
Total Current Liabilities	3,473	3,434	3,881	3,140	1,972	1,776
Long-Term Debt	1,194	1,175	233.04	479.6	-	14.89
Long-Term Leases	7.21	5.48	9.17	11.56	12.73	5.87
Pension & Post-Retirement Benefits	27.83	30.33	38.65	43.49	53.54	61.35
Long-Term Deferred Tax Liabilities	46.53	46.53	24.1	20.36	37.16	23.7
Other Long-Term Liabilities	5.22	4.92	4.75	4.84	4.77	4.78
Total Liabilities	4,754	4,696	4,191	3,700	2,080	1,887
Common Stock	608.07	595.78	577.92	550	550	550
Additional Paid-In Capital	904.3	860.01	534.89	312.21	287.02	287.02
Retained Earnings	2,483	2,436	1,896	1,566	1,201	1,096
Comprehensive Income & Other	-35.27	-8.02	-27.53	-24.68	-32.23	-29.2
Total Common Equity	3,960	3,883	2,981	2,403	2,006	1,904
Shareholders' Equity	3,960	3,883	2,981	2,403	2,006	1,904
Total Liabilities & Equity	8,715	8,580	7,172	6,103	4,086	3,791
Total Debt	1,205	1,233	246.08	496.45	296.42	358.45
Net Cash (Debt)	3,742	3,694	3,578	2,008	1,125	1,067
Net Cash Growth	-2.48%	3.25%	78.14%	78.45%	5.51%	8.67%
Net Cash Per Share	56.84	59.01	59.53	34.43	20.37	19.29
Filing Date Shares Outstanding	60.81	59.58	57.79	55	55	55
Total Common Shares Outstanding	60.81	59.58	57.79	55	55	55
Working Capital	3,646	3,486	2,334	1,976	1,166	984.43
Book Value Per Share	65.13	65.18	51.58	43.70	36.47	34.62
Tangible Book Value	3,960	3,883	2,981	2,403	2,006	1,904
Tangible Book Value Per Share	65.13	65.18	51.58	43.70	36.47	34.62
Land	861.7	861.7	259.32	259.32	259.32	259.32
Buildings	389.67	389.48	376.06	316.17	314.87	315.54
Machinery	192.11	181.33	151.73	123.27	118.72	109.93
Construction In Progress	0.2	7.58	32.93	91.35	14.56	-

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