Up Young Cornerstone 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	290.65	301.17	61.65	131.5	148.46
Cash & Short-Term Investments	290.65	301.17	61.65	131.5	148.46
Cash Growth	-3.49%	388.50%	-53.12%	-11.42%	2.69%
Accounts Receivable	830.57	426.27	296.05	190.94	170.26
Other Receivables	0	0.02	0.04	0.1	0.02
Receivables	830.57	426.29	296.09	203.37	170.28
Inventory	1,239	844.94	628.25	784.75	520.42
Prepaid Expenses	163.06	61.57	31.84	33.22	21.39
Other Current Assets	0.86	0.67	0.1	0.21	2.54
Total Current Assets	2,524	1,635	1,018	1,153	863.1
Property, Plant & Equipment	1,748	1,544	819.61	428.56	297.87
Long-Term Investments	8.47	2.24	1.48	-	1.49
Long-Term Deferred Tax Assets	43.59	38.82	30.79	21.36	34.47
Other Long-Term Assets	170.59	125.46	89.13	90.88	34.98
Total Assets	4,495	3,345	1,959	1,694	1,232
Accounts Payable	56.91	28.29	10.44	23.05	27.38
Accrued Expenses	188.85	143.38	105.26	82.99	65.43
Short-Term Debt	661	1.76	190	273	-
Current Portion of Long-Term Debt	72.56	65	-	-	-
Current Portion of Leases	70.22	37.38	31.24	23.73	13.45
Current Income Taxes Payable	35.77	50.41	35.19	24.9	68.92
Current Unearned Revenue	133.25	53.05	24.7	22.9	17.29
Other Current Liabilities	289.44	207.18	120.08	91.26	79.41
Total Current Liabilities	1,508	586.45	516.91	541.81	271.86
Long-Term Debt	712.44	720	337	65	-
Long-Term Leases	243.61	77.82	78.67	67.26	46.3
Pension & Post-Retirement Benefits	9.72	10.09	11.45	11.07	10.02
Long-Term Deferred Tax Liabilities	-	-	-	0.08	-
Other Long-Term Liabilities	0.22	0.22	1.02	0.03	0.04
Total Liabilities	2,474	1,395	945.07	685.24	328.22
Common Stock	301.1	301.1	230	230	230
Additional Paid-In Capital	898.54	897.28	178.54	178.54	178.54
Retained Earnings	811.01	757.28	602.95	597.57	492.66
Comprehensive Income & Other	-1.64	-4.98	2.38	2.49	2.48
Total Common Equity	2,009	1,951	1,014	1,009	903.68
Minority Interest	11.56	-	-	-	-
Shareholders' Equity	2,021	1,951	1,014	1,009	903.68
Total Liabilities & Equity	4,495	3,345	1,959	1,694	1,232
Total Debt	1,760	901.96	636.91	428.99	59.74
Net Cash (Debt)	-1,469	-600.79	-575.26	-297.49	88.71
Net Cash Growth	-	-	-	-	267.95%
Net Cash Per Share	-47.97	-22.75	-24.76	-12.79	3.82
Filing Date Shares Outstanding	30.11	30.11	23	23	23
Total Common Shares Outstanding	30.11	30.11	23	23	23
Working Capital	1,016	1,048	501.02	611.24	591.24
Book Value Per Share	66.72	64.79	44.08	43.85	39.29
Tangible Book Value	2,009	1,951	1,014	1,009	903.68
Tangible Book Value Per Share	66.72	64.79	44.08	43.85	39.29
Land	1,073	1,073	530.97	208.62	114.04
Buildings	82.28	82.28	62.8	43.66	43.66
Machinery	600.09	529.33	437.29	401.95	360.54
Construction In Progress	130.56	140.38	31.72	0.4	-

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