Grade Upon Technology 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	330.28	380.71	261.16	111.47	78	70.51
Short-Term Investments	-	-	-	-	-	28.48
Trading Asset Securities	169	238.19	-	-	-	-
Cash & Short-Term Investments	499.28	618.9	261.16	111.47	78	98.99
Cash Growth	-18.49%	136.98%	134.29%	42.92%	-21.21%	264.96%
Accounts Receivable	86.68	42.12	46.99	81.88	74.67	37.96
Other Receivables	1.34	2.16	0.24	0.33	0.05	0.53
Receivables	88.02	44.29	47.23	82.21	74.72	38.49
Inventory	108.48	67.05	60.4	80.43	94.84	53.2
Prepaid Expenses	1.37	2.95	4.49	2.22	3.78	4.38
Other Current Assets	0.68	0.95	0.19	0.02	0.93	0.56
Total Current Assets	697.84	734.13	373.46	276.35	252.26	195.63
Property, Plant & Equipment	145.83	107.45	93.39	82.88	87.1	92.94
Long-Term Investments	24.44	14.27	3.17	-	-	-
Other Intangible Assets	8.71	3.26	4.51	5.39	7.14	8.33
Long-Term Deferred Tax Assets	16.33	13.41	10.27	14.27	15.28	17.79
Other Long-Term Assets	197.57	41.51	0.6	0.73	0.91	0.49
Total Assets	1,091	914.02	485.4	379.63	362.69	315.18
Accounts Payable	25.67	23.83	10.74	28.05	29.67	8.68
Accrued Expenses	45.23	29.64	19.9	13.82	13.5	15.22
Short-Term Debt	-	-	-	43	43	43
Current Portion of Long-Term Debt	-	-	0.7	-	-	-
Current Portion of Leases	1.03	1.47	1.44	1.47	1.24	2.29
Current Income Taxes Payable	40.1	27.91	13.4	8.21	6.64	11.34
Current Unearned Revenue	72.67	60.16	34.36	-	17.05	5.1
Other Current Liabilities	23.89	15	14.78	12.99	11.39	4.18
Total Current Liabilities	208.58	158.01	95.32	107.53	122.49	89.8
Long-Term Debt	-	-	34.3	-	-	-
Long-Term Leases	0.96	0.29	1.04	1.94	2.56	0.99
Long-Term Deferred Tax Liabilities	0.37	0.37	0.28	-	0.74	0
Total Liabilities	209.91	158.67	130.94	109.47	125.79	90.8
Common Stock	232.61	232.21	202.33	180.7	180	180
Additional Paid-In Capital	370.1	361.95	84.63	42.49	41.5	-
Retained Earnings	283.67	164.78	77.91	48.2	17.12	5.97
Treasury Stock	-3.11	-3.11	-8.58	-	-	-
Comprehensive Income & Other	-2.46	-0.47	-1.84	-1.24	-1.73	38.41
Total Common Equity	880.81	755.36	354.45	270.15	236.9	224.38
Shareholders' Equity	880.81	755.36	354.45	270.15	236.9	224.38
Total Liabilities & Equity	1,091	914.02	485.4	379.63	362.69	315.18
Total Debt	1.98	1.76	37.49	46.42	46.8	46.28
Net Cash (Debt)	497.3	617.14	223.67	65.05	31.2	52.71
Net Cash Growth	-13.57%	175.91%	243.84%	108.53%	-40.81%	-
Net Cash Per Share	21.28	28.77	11.20	3.59	1.73	2.92
Filing Date Shares Outstanding	23.15	23.11	19.92	18.07	18	18
Total Common Shares Outstanding	23.15	23.11	19.92	18.07	18	18
Working Capital	489.26	576.13	278.14	168.82	129.77	105.83
Book Value Per Share	38.05	32.69	17.79	14.95	13.16	12.47
Tangible Book Value	872.1	752.1	349.94	264.76	229.76	216.05
Tangible Book Value Per Share	37.68	32.55	17.57	14.65	12.76	12.00
Land	79.17	59.98	51.26	51.26	51.26	51.26
Buildings	57.58	38.14	28.66	28.66	28.66	28.66
Machinery	6.7	5.48	5.92	16.28	16.72	15.46
Leasehold Improvements	3.19	3.19	3.19	3.19	3.11	3.11

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