Lagis Enterprise 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	95.29	69.2	89.86	128.52	150.74
Cash & Short-Term Investments	95.29	69.2	89.86	128.52	150.74
Cash Growth	37.71%	-23.00%	-30.08%	-14.74%	31.36%
Accounts Receivable	67.1	51.5	61.99	47	55.41
Other Receivables	0.75	1.39	0.81	0.32	0.47
Receivables	67.85	52.88	62.8	47.32	55.88
Inventory	123.07	138.74	124.76	144.63	104.83
Prepaid Expenses	23.55	9.08	13.13	16.04	3.21
Other Current Assets	0.09	26.34	15.93	3.65	1.65
Total Current Assets	309.84	296.23	306.49	340.15	316.31
Property, Plant & Equipment	822.38	776.35	512.67	291.51	265.38
Other Intangible Assets	2.39	3.13	5.53	5.82	5.02
Long-Term Deferred Tax Assets	2.83	2.5	2.83	2.12	2.72
Other Long-Term Assets	1.9	7.93	17.88	19.16	4.63
Total Assets	1,139	1,086	845.39	658.75	594.07
Accounts Payable	20.44	17.03	17.18	21.86	21.13
Short-Term Debt	-	-	20	-	-
Current Portion of Long-Term Debt	14.28	16	-	-	-
Current Portion of Leases	0.43	1.37	2.64	5.87	4.62
Current Income Taxes Payable	9.25	8.32	8.12	11.12	7.99
Current Unearned Revenue	-	2.18	3.35	2.12	3.29
Other Current Liabilities	77.63	84.45	98.34	80.37	56.37
Total Current Liabilities	122.04	129.35	149.62	121.34	93.39
Long-Term Debt	255.13	376.31	154.64	1	-
Long-Term Leases	0.18	0.68	0.36	2.16	5.5
Total Liabilities	377.35	506.34	304.62	124.49	98.89
Common Stock	362.98	320.8	320.01	320.01	320.01
Additional Paid-In Capital	143.33	40.51	38.55	38.52	38.5
Retained Earnings	256.11	218.92	182.69	176.18	137.15
Comprehensive Income & Other	-0.43	-0.44	-0.48	-0.45	-0.47
Shareholders' Equity	761.99	579.8	540.77	534.26	495.18
Total Liabilities & Equity	1,139	1,086	845.39	658.75	594.07
Total Debt	270.02	394.36	177.64	9.03	10.12
Net Cash (Debt)	-174.73	-325.16	-87.78	119.49	140.62
Net Cash Growth	-	-	-	-15.03%	25.23%
Net Cash Per Share	-5.32	-10.02	-2.71	3.67	4.36
Filing Date Shares Outstanding	33.23	32.08	32	32	32
Total Common Shares Outstanding	33.23	32.08	32	32	32
Working Capital	187.81	166.88	156.87	218.81	222.92
Book Value Per Share	22.93	18.07	16.90	16.70	15.47
Tangible Book Value	759.6	576.66	535.24	528.44	490.16
Tangible Book Value Per Share	22.86	17.98	16.73	16.51	15.32
Land	-	171.72	171.72	171.72	171.72
Buildings	-	136.81	136.52	135.19	138.6
Machinery	-	271.54	231.49	204.47	188.27
Construction In Progress	-	502.4	258.26	38.25	8.12

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