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

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