Lukas Biomedical 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	40.28	64.71	31.8	40.26	64.81	39.04
Cash & Short-Term Investments	40.28	64.71	31.8	40.26	64.81	39.04
Cash Growth	-76.95%	103.50%	-21.02%	-37.88%	66.00%	-3.67%
Accounts Receivable	10.61	9.68	10.68	12.09	18.25	21.3
Receivables	10.61	9.68	10.68	12.09	18.25	21.3
Inventory	40.87	38.02	36.73	42.4	26.89	17.65
Prepaid Expenses	10.91	10.55	6.32	9.84	9.91	1.48
Other Current Assets	2.83	1.53	1.85	0.94	0.66	0.57
Total Current Assets	105.5	124.5	87.37	105.53	120.53	80.03
Property, Plant & Equipment	68.86	72.52	75.47	92.89	123.51	152.91
Other Intangible Assets	-	-	0.03	0.09	0.2	1.42
Long-Term Deferred Tax Assets	1.87	1.87	1.77	1.85	2	3.01
Other Long-Term Assets	276.26	277.62	276.55	279.31	285	286.23
Total Assets	452.48	476.5	441.19	479.67	531.24	523.61
Accounts Payable	5.94	5.71	6.95	8.99	3.18	3.25
Accrued Expenses	-	14.63	-	-	-	-
Short-Term Debt	35	-	5	-	90	60
Current Portion of Long-Term Debt	11.59	11.44	7.65	6.37	6.39	6.28
Current Portion of Leases	12.27	13.53	13.38	12.64	13.82	15.46
Current Unearned Revenue	1.19	1.58	1.51	11.69	1.2	-
Other Current Liabilities	20.91	10.04	23.16	16.77	15.95	13.98
Total Current Liabilities	86.9	56.93	57.65	56.45	130.54	98.98
Long-Term Debt	52.61	58.46	69.91	57.53	63.82	70.21
Long-Term Leases	26.11	31.77	29.93	35.69	47.27	60.12
Other Long-Term Liabilities	3.55	3.53	3.57	2.51	2.93	3.42
Total Liabilities	169.17	150.68	161.06	152.18	244.57	232.73
Common Stock	418.74	418.74	368.74	368.74	328.74	328.74
Additional Paid-In Capital	90.07	90.07	-	96.17	0.17	-
Retained Earnings	-225.5	-182.99	-88.61	-137.43	-87.36	-37.87
Comprehensive Income & Other	-	-	-	-	45.12	-
Total Common Equity	283.31	325.82	280.13	327.49	286.68	290.88
Shareholders' Equity	283.31	325.82	280.13	327.49	286.68	290.88
Total Liabilities & Equity	452.48	476.5	441.19	479.67	531.24	523.61
Total Debt	137.59	115.2	125.86	112.22	221.31	212.08
Net Cash (Debt)	-97.3	-50.49	-94.06	-71.96	-156.5	-173.04
Net Cash Per Share	-2.32	-1.28	-2.55	-1.96	-4.76	-5.26
Filing Date Shares Outstanding	41.87	41.87	36.87	36.87	32.87	32.87
Total Common Shares Outstanding	41.87	41.87	36.87	36.87	32.87	32.87
Working Capital	18.6	67.57	29.72	49.08	-10.01	-18.94
Book Value Per Share	6.77	7.78	7.60	8.88	8.72	8.85
Tangible Book Value	283.31	325.82	280.1	327.39	286.48	289.45
Tangible Book Value Per Share	6.77	7.78	7.60	8.88	8.71	8.80
Buildings	28.27	28.27	28.27	28.27	28.31	29.62
Machinery	69.92	61.85	55.86	53.89	53.8	46.98
Leasehold Improvements	5.46	7.12	7.26	7.26	31.1	32.07

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