Grade Upon Technology 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	396.81	380.71	261.16	111.47	78
Trading Asset Securities	194.07	238.19	-	-	-
Cash & Short-Term Investments	590.88	618.9	261.16	111.47	78
Cash Growth	-4.53%	136.98%	134.29%	42.92%	-21.21%
Accounts Receivable	112.79	42.12	46.99	81.88	74.67
Other Receivables	1.89	2.16	0.24	0.33	0.05
Receivables	114.67	44.29	47.23	82.21	74.72
Inventory	118.45	67.05	60.4	80.43	94.84
Prepaid Expenses	9.7	2.95	4.49	2.22	3.78
Other Current Assets	-	0.95	0.19	0.02	0.93
Total Current Assets	833.7	734.13	373.46	276.35	252.26
Property, Plant & Equipment	143.92	107.45	93.39	82.88	87.1
Long-Term Investments	23.41	14.27	3.17	-	-
Other Intangible Assets	8.74	3.26	4.51	5.39	7.14
Long-Term Deferred Tax Assets	15.56	13.41	10.27	14.27	15.28
Other Long-Term Assets	269.18	41.51	0.6	0.73	0.91
Total Assets	1,295	914.02	485.4	379.63	362.69
Accounts Payable	30.89	23.83	10.74	28.05	29.67
Accrued Expenses	-	29.64	19.9	13.82	13.5
Short-Term Debt	-	-	-	43	43
Current Portion of Long-Term Debt	-	-	0.7	-	-
Current Portion of Leases	0.81	1.47	1.44	1.47	1.24
Current Income Taxes Payable	67.45	27.91	13.4	8.21	6.64
Current Unearned Revenue	82.04	60.16	34.36	-	17.05
Other Current Liabilities	88.66	15	14.78	12.99	11.39
Total Current Liabilities	269.85	158.01	95.32	107.53	122.49
Long-Term Debt	-	-	34.3	-	-
Long-Term Leases	0.78	0.29	1.04	1.94	2.56
Long-Term Deferred Tax Liabilities	0.03	0.37	0.28	-	0.74
Total Liabilities	270.66	158.67	130.94	109.47	125.79
Common Stock	233.68	232.21	202.33	180.7	180
Additional Paid-In Capital	370.32	361.95	84.63	42.49	41.5
Retained Earnings	423.33	164.78	77.91	48.2	17.12
Treasury Stock	-3.11	-3.11	-8.58	-	-
Comprehensive Income & Other	-0.38	-0.47	-1.84	-1.24	-1.73
Total Common Equity	1,024	755.36	354.45	270.15	236.9
Shareholders' Equity	1,024	755.36	354.45	270.15	236.9
Total Liabilities & Equity	1,295	914.02	485.4	379.63	362.69
Total Debt	1.59	1.76	37.49	46.42	46.8
Net Cash (Debt)	589.3	617.14	223.67	65.05	31.2
Net Cash Growth	-4.51%	175.91%	243.84%	108.53%	-40.81%
Net Cash Per Share	25.20	28.77	11.20	3.59	1.73
Filing Date Shares Outstanding	23.29	23.11	19.92	18.07	18
Total Common Shares Outstanding	23.29	23.11	19.92	18.07	18
Working Capital	563.85	576.13	278.14	168.82	129.77
Book Value Per Share	43.96	32.69	17.79	14.95	13.16
Tangible Book Value	1,015	752.1	349.94	264.76	229.76
Tangible Book Value Per Share	43.58	32.55	17.57	14.65	12.76
Land	-	59.98	51.26	51.26	51.26
Buildings	-	38.14	28.66	28.66	28.66
Machinery	-	5.48	5.92	16.28	16.72
Leasehold Improvements	-	3.19	3.19	3.19	3.11

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