Acer Medical 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	176.15	202.78	220.03	276.56	49.68
Short-Term Investments	2.5	-	-	-	80
Cash & Short-Term Investments	178.65	202.78	220.03	276.56	129.68
Cash Growth	-11.90%	-7.84%	-20.44%	113.26%	199.06%
Accounts Receivable	11.45	10.74	15.29	4.56	4.09
Other Receivables	6.98	1.71	2.18	1.1	0.56
Receivables	18.43	12.45	17.47	5.66	4.65
Inventory	-	3.72	12.13	-	0.76
Prepaid Expenses	-	1.95	0.22	0.46	0.85
Other Current Assets	3.33	-	0	-	-
Total Current Assets	200.41	220.89	249.86	282.68	135.95
Property, Plant & Equipment	1.93	1.82	2.39	3.12	0.44
Other Intangible Assets	3.21	3.87	4.53	4.36	0.34
Other Long-Term Assets	1.68	0.31	2.65	-	-
Total Assets	207.23	226.89	259.43	290.16	136.73
Accounts Payable	2.46	1.73	8.42	0.86	0.8
Accrued Expenses	-	27.38	26.64	15.96	8.48
Short-Term Debt	2.5	-	-	-	-
Current Unearned Revenue	1.64	0.24	0.01	-	1.02
Other Current Liabilities	35.7	2.96	2.42	13.22	11.65
Total Current Liabilities	42.3	32.3	37.49	30.04	21.95
Total Liabilities	42.3	32.3	37.49	30.04	21.95
Common Stock	152.26	152.26	152.26	152.26	120
Additional Paid-In Capital	203.81	203.79	203.78	203.78	36
Retained Earnings	-191.15	-161.46	-134.1	-95.92	-41.21
Shareholders' Equity	164.92	194.59	221.94	260.12	114.79
Total Liabilities & Equity	207.23	226.89	259.43	290.16	136.73
Total Debt	2.5	-	-	-	-
Net Cash (Debt)	176.15	202.78	220.03	276.56	129.68
Net Cash Growth	-13.13%	-7.84%	-20.44%	113.26%	199.06%
Net Cash Per Share	11.57	13.32	14.45	22.42	16.73
Filing Date Shares Outstanding	15.22	15.23	15.23	12.67	12
Total Common Shares Outstanding	15.22	15.23	15.23	12.67	12
Working Capital	158.11	188.59	212.37	252.64	114
Book Value Per Share	10.84	12.78	14.58	20.53	9.57
Tangible Book Value	161.71	190.72	217.4	255.76	114.45
Tangible Book Value Per Share	10.62	12.53	14.28	20.18	9.54
Machinery	-	3.63	3.63	3.65	0.5

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