Lagis Enterprise 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	100.08	95.29	69.2	89.86	128.52	150.74
Cash & Short-Term Investments	100.08	95.29	69.2	89.86	128.52	150.74
Cash Growth	58.87%	37.71%	-23.00%	-30.08%	-14.74%	31.36%
Accounts Receivable	63.4	67.1	51.5	61.99	47	55.41
Other Receivables	0.6	0.75	1.39	0.81	0.32	0.47
Receivables	64	67.85	52.88	62.8	47.32	55.88
Inventory	126.69	136.87	138.74	124.76	144.63	104.83
Prepaid Expenses	29.28	8.83	9.08	13.13	16.04	3.21
Other Current Assets	0.1	1.01	26.34	15.93	3.65	1.65
Total Current Assets	320.16	309.84	296.23	306.49	340.15	316.31
Property, Plant & Equipment	816.86	822.38	776.35	512.67	291.51	265.38
Other Intangible Assets	1.98	2.39	3.13	5.53	5.82	5.02
Long-Term Deferred Tax Assets	2.83	2.83	2.5	2.83	2.12	2.72
Other Long-Term Assets	2.54	1.9	7.93	17.88	19.16	4.63
Total Assets	1,144	1,139	1,086	845.39	658.75	594.07
Accounts Payable	20.47	20.44	17.03	17.18	21.86	21.13
Short-Term Debt	-	-	-	20	-	-
Current Portion of Long-Term Debt	16.41	12	16	-	-	-
Current Portion of Leases	0.29	0.43	1.37	2.64	5.87	4.62
Current Income Taxes Payable	13.2	9.25	8.32	8.12	11.12	7.99
Current Unearned Revenue	-	1.36	2.18	3.35	2.12	3.29
Other Current Liabilities	119.1	78.56	84.45	98.34	80.37	56.37
Total Current Liabilities	169.47	122.04	129.35	149.62	121.34	93.39
Long-Term Debt	251.36	255.13	376.31	154.64	1	-
Long-Term Leases	0.15	0.18	0.68	0.36	2.16	5.5
Total Liabilities	420.98	377.35	506.34	304.62	124.49	98.89
Common Stock	362.98	362.98	320.8	320.01	320.01	320.01
Additional Paid-In Capital	143.34	-	-	38.55	38.52	38.5
Retained Earnings	217.46	256.11	218.92	182.69	176.18	137.15
Comprehensive Income & Other	-0.39	142.9	40.08	-0.48	-0.45	-0.47
Shareholders' Equity	723.38	761.99	579.8	540.77	534.26	495.18
Total Liabilities & Equity	1,144	1,139	1,086	845.39	658.75	594.07
Total Debt	268.21	267.74	394.36	177.64	9.03	10.12
Net Cash (Debt)	-168.12	-172.45	-325.16	-87.78	119.49	140.62
Net Cash Growth	-	-	-	-	-15.03%	25.23%
Net Cash Per Share	-4.63	-5.26	-10.02	-2.71	3.67	4.36
Filing Date Shares Outstanding	36.3	36.3	32.08	32	32	32
Total Common Shares Outstanding	36.3	36.3	32.08	32	32	32
Working Capital	150.69	187.81	166.88	156.87	218.81	222.92
Book Value Per Share	19.93	20.99	18.07	16.90	16.70	15.47
Tangible Book Value	721.4	759.6	576.66	535.24	528.44	490.16
Tangible Book Value Per Share	19.87	20.93	17.98	16.73	16.51	15.32
Land	-	171.72	171.72	171.72	171.72	171.72
Buildings	-	588.08	136.81	136.52	135.19	138.6
Machinery	-	365.88	271.54	231.49	204.47	188.27
Construction In Progress	-	33.53	502.4	258.26	38.25	8.12