Ipevo 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	158.54	178.79	94.76	93.94	91.67	564.24
Cash & Short-Term Investments	158.54	178.79	94.76	93.94	91.67	564.24
Cash Growth	29.85%	88.69%	0.87%	2.48%	-83.75%	349.42%
Accounts Receivable	62.27	66.28	62.82	56.44	63.77	95.43
Other Receivables	2.74	2.42	3.28	5.56	0.29	1.75
Receivables	65.01	68.69	66.09	62	64.07	97.17
Inventory	262.36	312.49	540.06	712.54	688.01	190.73
Other Current Assets	31.43	37.11	41.89	36.07	15.03	20.84
Total Current Assets	517.34	597.08	742.8	904.56	858.78	872.99
Property, Plant & Equipment	34.29	41.24	42.56	14.81	18.95	22.48
Other Intangible Assets	2.31	2.23	0.13	0.03	0.39	0.08
Long-Term Deferred Tax Assets	87.49	88.01	94.03	123.06	108.41	40.82
Other Long-Term Assets	1.56	1.12	0.77	19.38	9.75	5.24
Total Assets	642.99	729.67	880.29	1,062	996.27	941.61
Accounts Payable	32.2	20.44	17.35	26.92	142.64	228.33
Short-Term Debt	174	213.07	299.2	393	45	-
Current Portion of Leases	4.35	5.32	3.45	3.38	3.52	3.47
Current Income Taxes Payable	1.93	15.58	27.21	30.78	-	54.34
Current Unearned Revenue	4.22	6.34	1.31	0.58	-	20.13
Other Current Liabilities	76.73	76.14	92.07	65.07	160.01	125.81
Total Current Liabilities	293.43	336.88	440.6	519.72	351.16	432.07
Long-Term Leases	5.14	6.82	-	3.45	4.46	7.98
Long-Term Deferred Tax Liabilities	24.25	27.28	25.8	38.63	0.03	8.36
Other Long-Term Liabilities	-	-	12.64	37.91	28.22	-
Total Liabilities	322.82	370.98	479.03	599.72	383.88	448.41
Common Stock	272.21	272.21	272.21	272.21	272.21	212.84
Additional Paid-In Capital	37.52	36.17	32.5	28.22	26.55	19.17
Retained Earnings	14.72	42.28	94.68	159.13	320.96	265.16
Comprehensive Income & Other	-3.39	8.71	2.29	2.57	-7.33	-3.97
Total Common Equity	321.05	359.36	401.67	462.13	612.39	493.2
Minority Interest	-0.89	-0.67	-0.42	-	-	-
Shareholders' Equity	320.17	358.69	401.26	462.13	612.39	493.2
Total Liabilities & Equity	642.99	729.67	880.29	1,062	996.27	941.61
Total Debt	183.49	225.21	302.65	399.83	52.98	11.45
Net Cash (Debt)	-24.95	-46.41	-207.89	-305.89	38.69	552.8
Net Cash Growth	-	-	-	-	-93.00%	363.21%
Net Cash Per Share	-0.92	-1.71	-7.64	-11.24	1.39	19.40
Filing Date Shares Outstanding	27.22	27.22	27.22	27.22	27.22	26.61
Total Common Shares Outstanding	27.22	27.22	27.22	27.22	27.22	26.61
Working Capital	223.9	260.2	302.21	384.83	507.62	440.92
Book Value Per Share	11.79	13.20	14.76	16.98	22.50	18.54
Tangible Book Value	318.75	357.13	401.54	462.09	612	493.12
Tangible Book Value Per Share	11.71	13.12	14.75	16.98	22.48	18.53
Machinery	71.56	71.53	70.59	9.42	7.56	6.16
Leasehold Improvements	11.22	11.22	12.1	10.88	10.6	8.69

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