Up Young Cornerstone 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	201.46	301.17	61.65	131.5	148.46	144.57
Cash & Short-Term Investments	201.46	301.17	61.65	131.5	148.46	144.57
Cash Growth	1.35%	388.50%	-53.12%	-11.42%	2.69%	291.89%
Accounts Receivable	538.21	426.27	296.05	190.94	170.26	110.58
Other Receivables	0	0.02	0.04	0.1	0.02	0.59
Receivables	538.22	426.29	296.09	203.37	170.28	111.17
Inventory	1,628	844.94	628.25	784.75	520.42	334.77
Prepaid Expenses	191.41	61.57	31.84	33.22	21.39	50.84
Other Current Assets	0.08	0.18	0.1	0.21	2.54	0.05
Total Current Assets	2,559	1,634	1,018	1,153	863.1	641.39
Property, Plant & Equipment	1,748	1,544	819.61	428.56	297.87	336.77
Long-Term Investments	7.12	2.24	1.48	-	1.49	-
Long-Term Deferred Tax Assets	61.94	38.82	30.79	21.36	34.47	18.31
Other Long-Term Assets	155.2	125.96	89.13	90.88	34.98	35.29
Total Assets	4,531	3,345	1,959	1,694	1,232	1,032
Accounts Payable	32.27	28.29	10.44	23.05	27.38	5.23
Accrued Expenses	130.86	143.38	105.26	82.99	65.43	40.8
Short-Term Debt	823	1.76	190	273	-	-
Current Portion of Long-Term Debt	66.89	65	-	-	-	26.67
Current Portion of Leases	65.9	37.38	31.24	23.73	13.45	15.38
Current Income Taxes Payable	39.24	50.41	35.19	24.9	68.92	18.31
Current Unearned Revenue	108.33	53.05	24.7	22.9	17.29	25.76
Other Current Liabilities	341.65	207.18	120.08	91.26	79.41	74.42
Total Current Liabilities	1,608	586.45	516.91	541.81	271.86	206.57
Long-Term Debt	718.11	720	337	65	-	26.67
Long-Term Leases	244.66	77.82	78.67	67.26	46.3	51.75
Pension & Post-Retirement Benefits	10.08	10.09	11.45	11.07	10.02	13.74
Long-Term Deferred Tax Liabilities	-	-	-	0.08	-	-
Other Long-Term Liabilities	1.82	0.22	1.02	0.03	0.04	0.06
Total Liabilities	2,583	1,395	945.07	685.24	328.22	298.78
Common Stock	301.1	301.1	230	230	230	230
Additional Paid-In Capital	898.54	897.28	178.54	178.54	178.54	178.54
Retained Earnings	751.63	757.28	602.95	597.57	492.66	319.65
Comprehensive Income & Other	-3.02	-4.98	2.38	2.49	2.48	-0.48
Total Common Equity	1,948	1,951	1,014	1,009	903.68	727.71
Minority Interest	-	-	-	-	-	5.27
Shareholders' Equity	1,948	1,951	1,014	1,009	903.68	732.98
Total Liabilities & Equity	4,531	3,345	1,959	1,694	1,232	1,032
Total Debt	1,919	901.96	636.91	428.99	59.74	120.46
Net Cash (Debt)	-1,717	-600.79	-575.26	-297.49	88.71	24.11
Net Cash Growth	-	-	-	-	267.95%	-
Net Cash Per Share	-56.04	-22.75	-24.76	-12.79	3.82	1.20
Filing Date Shares Outstanding	30.11	30.11	23	23	23	23
Total Common Shares Outstanding	30.11	30.11	23	23	23	23
Working Capital	950.57	1,048	501.02	611.24	591.24	434.83
Book Value Per Share	64.70	64.79	44.08	43.85	39.29	31.64
Tangible Book Value	1,948	1,951	1,014	1,009	903.68	727.71
Tangible Book Value Per Share	64.70	64.79	44.08	43.85	39.29	31.64
Land	1,073	1,073	530.97	208.62	114.04	114.04
Buildings	82.28	82.28	62.8	43.66	43.66	46.48
Machinery	594.41	529.33	437.29	401.95	360.54	351.74
Construction In Progress	124.78	140.38	31.72	0.4	-	-

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