iSTART-TEK INC. 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	117.7	52.36	21.23	27.53	60.79
Short-Term Investments	32.79	67.79	185.23	245.68	140.78
Trading Asset Securities	-	20.13	-	-	-
Cash & Short-Term Investments	150.49	140.28	206.47	273.21	201.57
Cash Growth	7.28%	-32.06%	-24.43%	35.54%	1.26%
Accounts Receivable	44.9	14.44	17.87	15.19	7.1
Other Receivables	0.96	1.2	0.56	0.41	0.14
Receivables	45.86	15.64	18.43	15.6	7.25
Prepaid Expenses	25.64	11.51	11.27	3.63	1.29
Other Current Assets	0.13	0.03	0.02	-	0.06
Total Current Assets	222.12	167.46	236.19	292.44	210.16
Property, Plant & Equipment	6.93	10.34	10.56	12.94	16.03
Other Intangible Assets	21.28	21.33	2	4.82	7.91
Other Long-Term Assets	35.22	23.86	34.41	6.97	9.22
Total Assets	285.55	222.98	283.15	317.17	243.31
Accounts Payable	-	6.29	-	-	-
Current Portion of Leases	3.14	2.81	3.07	2.43	2.42
Current Income Taxes Payable	-	0.24	-	-	-
Current Unearned Revenue	8.01	3.39	0.48	0.47	0.21
Other Current Liabilities	23.28	16.34	14.4	8.11	7.86
Total Current Liabilities	34.42	29.06	17.95	11.01	10.5
Long-Term Leases	1.65	3.68	1.75	3.66	6.08
Other Long-Term Liabilities	-	5.16	0.41	-	-
Total Liabilities	36.07	37.9	20.11	14.67	16.58
Common Stock	284.17	254.17	254.17	254.17	224.17
Additional Paid-In Capital	103.05	14.83	84.7	127.02	43.69
Retained Earnings	-132.59	-79.26	-70.59	-47.28	-41.12
Treasury Stock	-4.95	-4.95	-4.95	-31.35	-
Comprehensive Income & Other	-0.2	0.29	-0.28	-0.07	-
Shareholders' Equity	249.48	185.08	263.04	302.5	226.74
Total Liabilities & Equity	285.55	222.98	283.15	317.17	243.31
Total Debt	4.78	6.49	4.82	6.09	8.5
Net Cash (Debt)	145.71	133.79	201.65	267.12	193.07
Net Cash Growth	8.91%	-33.65%	-24.51%	38.36%	2.62%
Net Cash Per Share	5.52	5.28	8.03	11.11	8.61
Filing Date Shares Outstanding	27.46	25.34	25.34	24.92	22.42
Total Common Shares Outstanding	27.46	25.34	25.34	24.92	22.42
Working Capital	187.7	138.4	218.24	281.43	199.66
Book Value Per Share	9.08	7.30	10.38	12.14	10.11
Tangible Book Value	228.2	163.76	261.04	297.68	218.82
Tangible Book Value Per Share	8.31	6.46	10.30	11.95	9.76
Machinery	-	6.58	6.58	5.76	4.65
Leasehold Improvements	-	4.75	4.75	4.75	4.75

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