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 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	580.19	396.81	380.71	261.16	111.47	78
Trading Asset Securities	234.55	194.07	159.17	-	-	-
Cash & Short-Term Investments	814.74	590.88	539.88	261.16	111.47	78
Cash Growth	17.15%	9.45%	106.72%	134.29%	42.92%	-21.21%
Accounts Receivable	97.12	112.79	42.12	46.99	81.88	74.67
Other Receivables	1.42	1.89	2.16	0.24	0.33	0.05
Receivables	98.54	114.67	44.29	47.23	82.21	74.72
Inventory	139.58	118.45	67.05	60.4	80.43	94.84
Prepaid Expenses	16.36	9.7	2.95	4.49	2.22	3.78
Other Current Assets	-	-	79.98	0.19	0.02	0.93
Total Current Assets	1,069	833.7	734.13	373.46	276.35	252.26
Property, Plant & Equipment	159.47	143.92	107.45	93.39	82.88	87.1
Long-Term Investments	23.65	23.41	14.27	3.17	-	-
Other Intangible Assets	8.65	8.74	3.26	4.51	5.39	7.14
Long-Term Deferred Tax Assets	15.59	15.56	13.41	10.27	14.27	15.28
Other Long-Term Assets	251.98	269.18	41.51	0.6	0.73	0.91
Total Assets	1,529	1,295	914.02	485.4	379.63	362.69
Accounts Payable	51.29	30.89	23.83	10.74	28.05	29.67
Accrued Expenses	-	63.86	26.15	19.9	13.82	13.5
Short-Term Debt	-	-	-	-	43	43
Current Portion of Long-Term Debt	-	-	-	0.7	-	-
Current Portion of Leases	1.34	0.81	1.47	1.44	1.47	1.24
Current Income Taxes Payable	101.62	67.45	27.91	13.4	8.21	6.64
Current Unearned Revenue	127.66	82.04	60.16	34.36	-	17.05
Other Current Liabilities	386.66	24.8	18.49	14.78	12.99	11.39
Total Current Liabilities	668.58	269.85	158.01	95.32	107.53	122.49
Long-Term Debt	-	-	-	34.3	-	-
Long-Term Leases	0.64	0.78	0.29	1.04	1.94	2.56
Long-Term Deferred Tax Liabilities	3.65	0.03	0.37	0.28	-	0.74
Total Liabilities	672.86	270.66	158.67	130.94	109.47	125.79
Common Stock	233.93	233.68	232.21	202.33	180.7	180
Additional Paid-In Capital	370.36	370.32	361.95	84.63	42.49	41.5
Retained Earnings	254.48	423.33	164.78	77.91	48.2	17.12
Treasury Stock	-3.11	-3.11	-3.11	-8.58	-	-
Comprehensive Income & Other	0.05	-0.38	-0.47	-1.84	-1.24	-1.73
Total Common Equity	855.7	1,024	755.36	354.45	270.15	236.9
Shareholders' Equity	855.7	1,024	755.36	354.45	270.15	236.9
Total Liabilities & Equity	1,529	1,295	914.02	485.4	379.63	362.69
Total Debt	1.98	1.59	1.76	37.49	46.42	46.8
Net Cash (Debt)	812.76	589.3	538.12	223.67	65.05	31.2
Net Cash Growth	17.07%	9.51%	140.58%	243.84%	108.53%	-40.81%
Net Cash Per Share	36.47	25.20	25.09	11.20	3.59	1.73
Filing Date Shares Outstanding	26.9	23.31	23.11	19.92	18.07	18
Total Common Shares Outstanding	26.9	23.31	23.11	19.92	18.07	18
Working Capital	400.65	563.85	576.13	278.14	168.82	129.77
Book Value Per Share	31.81	43.92	32.69	17.79	14.95	13.16
Tangible Book Value	847.05	1,015	752.1	349.94	264.76	229.76
Tangible Book Value Per Share	31.49	43.55	32.55	17.57	14.65	12.76
Land	-	79.17	59.98	51.26	51.26	51.26
Buildings	-	57.58	38.14	28.66	28.66	28.66
Machinery	-	7.1	5.48	5.92	16.28	16.72
Leasehold Improvements	-	3.19	3.19	3.19	3.19	3.11