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 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	249.14	290.65	301.17	61.65	131.5	148.46
Cash & Short-Term Investments	249.14	290.65	301.17	61.65	131.5	148.46
Cash Growth	227.09%	-3.49%	388.50%	-53.12%	-11.42%	2.69%
Accounts Receivable	622.77	830.57	426.27	296.05	190.94	170.26
Other Receivables	0.01	0	0.02	0.04	0.1	0.02
Receivables	622.77	830.57	426.29	296.09	203.37	170.28
Inventory	1,450	1,239	844.94	628.25	784.75	520.42
Prepaid Expenses	183.71	163.06	61.57	31.84	33.22	21.39
Other Current Assets	6.93	0.86	0.67	0.1	0.21	2.54
Total Current Assets	2,513	2,524	1,635	1,018	1,153	863.1
Property, Plant & Equipment	1,761	1,748	1,544	819.61	428.56	297.87
Long-Term Investments	12.53	8.47	2.24	1.48	-	1.49
Long-Term Deferred Tax Assets	54.74	43.59	38.82	30.79	21.36	34.47
Other Long-Term Assets	207.23	170.59	125.46	89.13	90.88	34.98
Total Assets	4,549	4,495	3,345	1,959	1,694	1,232
Accounts Payable	80.63	56.91	28.29	10.44	23.05	27.38
Accrued Expenses	71.32	188.85	143.38	105.26	82.99	65.43
Short-Term Debt	820	661	1.76	190	273	-
Current Portion of Long-Term Debt	13.22	72.56	65	-	-	-
Current Portion of Leases	71.51	70.22	37.38	31.24	23.73	13.45
Current Income Taxes Payable	61.6	35.77	50.41	35.19	24.9	68.92
Current Unearned Revenue	106.9	133.25	53.05	24.7	22.9	17.29
Other Current Liabilities	491.25	289.44	207.18	120.08	91.26	79.41
Total Current Liabilities	1,716	1,508	586.45	516.91	541.81	271.86
Long-Term Debt	706.78	712.44	720	337	65	-
Long-Term Leases	233.07	243.61	77.82	78.67	67.26	46.3
Pension & Post-Retirement Benefits	9.69	9.72	10.09	11.45	11.07	10.02
Long-Term Deferred Tax Liabilities	-	-	-	-	0.08	-
Other Long-Term Liabilities	0.45	0.22	0.22	1.02	0.03	0.04
Total Liabilities	2,666	2,474	1,395	945.07	685.24	328.22
Common Stock	301.2	301.1	301.1	230	230	230
Additional Paid-In Capital	898.44	898.54	897.28	178.54	178.54	178.54
Retained Earnings	674.51	811.01	757.28	602.95	597.57	492.66
Comprehensive Income & Other	-1.06	-1.64	-4.98	2.38	2.49	2.48
Total Common Equity	1,873	2,009	1,951	1,014	1,009	903.68
Minority Interest	9.17	11.56	-	-	-	-
Shareholders' Equity	1,882	2,021	1,951	1,014	1,009	903.68
Total Liabilities & Equity	4,549	4,495	3,345	1,959	1,694	1,232
Total Debt	1,845	1,760	901.96	636.91	428.99	59.74
Net Cash (Debt)	-1,595	-1,469	-600.79	-575.26	-297.49	88.71
Net Cash Growth	-	-	-	-	-	267.95%
Net Cash Per Share	-52.05	-47.97	-22.75	-24.76	-12.79	3.82
Filing Date Shares Outstanding	30.12	30.11	30.11	23	23	23
Total Common Shares Outstanding	30.12	30.11	30.11	23	23	23
Working Capital	796.54	1,016	1,048	501.02	611.24	591.24
Book Value Per Share	62.19	66.72	64.79	44.08	43.85	39.29
Tangible Book Value	1,873	2,009	1,951	1,014	1,009	903.68
Tangible Book Value Per Share	62.19	66.72	64.79	44.08	43.85	39.29
Land	1,073	1,073	1,073	530.97	208.62	114.04
Buildings	82.28	82.28	82.28	62.8	43.66	43.66
Machinery	619.05	600.09	529.33	437.29	401.95	360.54
Construction In Progress	144.21	130.56	140.38	31.72	0.4	-