iSTART-TEK INC. 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	2017 - 2019
Period Ending	Jun '25 Jun 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	2017 - 2019
Cash & Equivalents	75.66	52.36	21.23	27.53	60.79	189.15	Upgrade
Short-Term Investments	2.79	67.79	185.23	245.68	140.78	9.91	Upgrade
Trading Asset Securities	10.22	20.13	-	-	-	-	Upgrade
Cash & Short-Term Investments	88.67	140.28	206.47	273.21	201.57	199.05	Upgrade
Cash Growth	-49.36%	-32.06%	-24.43%	35.54%	1.26%	75.49%	Upgrade
Accounts Receivable	27.23	14.44	17.87	15.19	7.1	14	Upgrade
Other Receivables	0.79	1.2	0.56	0.41	0.14	-	Upgrade
Receivables	28.02	15.64	18.43	15.6	7.25	44	Upgrade
Prepaid Expenses	6.12	11.51	11.27	3.63	1.29	-	Upgrade
Other Current Assets	0.07	0.03	0.02	-	0.06	3.63	Upgrade
Total Current Assets	122.88	167.46	236.19	292.44	210.16	246.69	Upgrade
Property, Plant & Equipment	9.34	10.34	10.56	12.94	16.03	18.15	Upgrade
Other Intangible Assets	16.87	21.33	2	4.82	7.91	1.97	Upgrade
Long-Term Accounts Receivable	-	-	-	-	-	12.85	Upgrade
Other Long-Term Assets	29.65	23.86	34.41	6.97	9.22	2.24	Upgrade
Total Assets	178.75	222.98	283.15	317.17	243.31	281.89	Upgrade
Accounts Payable	-	6.29	-	-	-	-	Upgrade
Accrued Expenses	-	-	-	-	-	2.49	Upgrade
Current Portion of Leases	3.03	2.81	3.07	2.43	2.42	2.41	Upgrade
Current Income Taxes Payable	-	0.24	-	-	-	-	Upgrade
Current Unearned Revenue	1.1	3.39	0.48	0.47	0.21	0.24	Upgrade
Other Current Liabilities	22.78	16.34	14.4	8.11	7.86	2.3	Upgrade
Total Current Liabilities	26.91	29.06	17.95	11.01	10.5	7.44	Upgrade
Long-Term Leases	3.27	3.68	1.75	3.66	6.08	8.5	Upgrade
Other Long-Term Liabilities	1.47	5.16	0.41	-	-	-	Upgrade
Total Liabilities	31.65	37.9	20.11	14.67	16.58	15.94	Upgrade
Common Stock	254.17	254.17	254.17	254.17	224.17	224.17	Upgrade
Additional Paid-In Capital	15.93	14.83	84.7	127.02	43.69	107.26	Upgrade
Retained Earnings	-115.6	-79.26	-70.59	-47.28	-41.12	-65.47	Upgrade
Treasury Stock	-4.95	-4.95	-4.95	-31.35	-	-	Upgrade
Comprehensive Income & Other	-2.44	0.29	-0.28	-0.07	-	-	Upgrade
Shareholders' Equity	147.1	185.08	263.04	302.5	226.74	265.96	Upgrade
Total Liabilities & Equity	178.75	222.98	283.15	317.17	243.31	281.89	Upgrade
Total Debt	6.3	6.49	4.82	6.09	8.5	10.91	Upgrade
Net Cash (Debt)	82.37	133.79	201.65	267.12	193.07	188.14	Upgrade
Net Cash Growth	-52.06%	-33.65%	-24.51%	38.36%	2.62%	67.56%	Upgrade
Net Cash Per Share	3.25	5.28	8.03	11.11	8.61	9.53	Upgrade
Filing Date Shares Outstanding	25.34	25.34	25.34	24.92	22.42	22.42	Upgrade
Total Common Shares Outstanding	25.34	25.34	25.34	24.92	22.42	22.42	Upgrade
Working Capital	95.97	138.4	218.24	281.43	199.66	239.25	Upgrade
Book Value Per Share	5.81	7.30	10.38	12.14	10.11	11.86	Upgrade
Tangible Book Value	130.23	163.76	261.04	297.68	218.82	263.99	Upgrade
Tangible Book Value Per Share	5.14	6.46	10.30	11.95	9.76	11.78	Upgrade
Machinery	6.58	6.58	6.58	5.76	4.65	7.58	Upgrade
Leasehold Improvements	4.75	4.75	4.75	4.75	4.75	0.54	Upgrade

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