Lagis Enterprise 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	56.91	69.2	89.86	128.52	150.74	114.75
Cash & Short-Term Investments	56.91	69.2	89.86	128.52	150.74	114.75
Cash Growth	-	-23.00%	-30.08%	-14.74%	31.36%	-23.83%
Accounts Receivable	69.88	51.5	61.99	47	55.41	43.74
Other Receivables	7.77	1.39	0.81	0.32	0.47	-
Receivables	77.65	52.88	62.8	47.32	55.88	43.74
Inventory	139.28	138.74	124.76	144.63	104.83	104.41
Prepaid Expenses	11.41	9.08	13.13	16.04	3.21	3.83
Other Current Assets	1.94	26.34	15.93	3.65	1.65	0.75
Total Current Assets	287.18	296.23	306.49	340.15	316.31	267.47
Property, Plant & Equipment	827.9	776.35	512.67	291.51	265.38	262.82
Other Intangible Assets	2.9	3.13	5.53	5.82	5.02	2.26
Long-Term Deferred Tax Assets	2.9	2.5	2.83	2.12	2.72	3
Other Long-Term Assets	1.06	7.93	17.88	19.16	4.63	2.52
Total Assets	1,122	1,086	845.39	658.75	594.07	538.07
Accounts Payable	24.84	17.03	17.18	21.86	21.13	10.06
Short-Term Debt	-	-	20	-	-	-
Current Portion of Long-Term Debt	19.64	16	-	-	-	-
Current Portion of Leases	1.49	1.37	2.64	5.87	4.62	2.18
Current Income Taxes Payable	5.3	8.32	8.12	11.12	7.99	8.26
Current Unearned Revenue	2.92	2.18	3.35	2.12	3.29	5.93
Other Current Liabilities	70.4	84.45	98.34	80.37	56.37	39.35
Total Current Liabilities	124.6	129.35	149.62	121.34	93.39	65.78
Long-Term Debt	392.36	376.31	154.64	1	-	-
Long-Term Leases	0.21	0.68	0.36	2.16	5.5	0.28
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.15
Total Liabilities	517.16	506.34	304.62	124.49	98.89	66.21
Common Stock	324.71	320.8	320.01	320.01	320.01	320.01
Additional Paid-In Capital	40.59	40.51	38.55	38.52	38.5	38.5
Retained Earnings	239.94	218.92	182.69	176.18	137.15	113.81
Comprehensive Income & Other	-0.49	-0.44	-0.48	-0.45	-0.47	-0.45
Shareholders' Equity	604.76	579.8	540.77	534.26	495.18	471.86
Total Liabilities & Equity	1,122	1,086	845.39	658.75	594.07	538.07
Total Debt	413.7	394.36	177.64	9.03	10.12	2.46
Net Cash (Debt)	-356.79	-325.16	-87.78	119.49	140.62	112.29
Net Cash Growth	-	-	-	-15.03%	25.23%	-23.56%
Net Cash Per Share	-10.87	-10.02	-2.71	3.67	4.36	3.50
Filing Date Shares Outstanding	32.08	32.08	32	32	32	32
Total Common Shares Outstanding	32.08	32.08	32	32	32	32
Working Capital	162.58	166.88	156.87	218.81	222.92	201.69
Book Value Per Share	18.85	18.07	16.90	16.70	15.47	14.75
Tangible Book Value	601.87	576.66	535.24	528.44	490.16	469.61
Tangible Book Value Per Share	18.76	17.98	16.73	16.51	15.32	14.67
Land	171.72	171.72	171.72	171.72	171.72	171.72
Buildings	584.79	136.81	136.52	135.19	138.6	137.92
Machinery	362.56	271.54	231.49	204.47	188.27	169.61
Construction In Progress	34.82	502.4	258.26	38.25	8.12	10.06

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