Ipevo 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	203.49	178.79	94.76	93.94	91.67
Cash & Short-Term Investments	203.49	178.79	94.76	93.94	91.67
Cash Growth	13.81%	88.69%	0.87%	2.48%	-83.75%
Accounts Receivable	62.02	66.28	62.82	56.44	63.77
Other Receivables	7.96	2.42	3.28	5.56	0.29
Receivables	69.98	68.69	66.09	62	64.07
Inventory	206.98	312.49	540.06	712.54	688.01
Other Current Assets	34.16	37.11	41.89	36.07	15.03
Total Current Assets	514.61	597.08	742.8	904.56	858.78
Property, Plant & Equipment	29.27	41.24	42.56	14.81	18.95
Long-Term Investments	10.5	-	-	-	-
Other Intangible Assets	3.06	2.23	0.13	0.03	0.39
Long-Term Deferred Tax Assets	69.01	88.01	94.03	123.06	108.41
Other Long-Term Assets	1.72	1.12	0.77	19.38	9.75
Total Assets	628.17	729.67	880.29	1,062	996.27
Accounts Payable	50.74	20.44	17.35	26.92	142.64
Short-Term Debt	141	213.07	299.2	393	45
Current Portion of Leases	3.37	5.32	3.45	3.38	3.52
Current Income Taxes Payable	0.55	15.58	27.21	30.78	-
Current Unearned Revenue	14.07	6.34	1.31	0.58	-
Other Current Liabilities	77.32	76.14	92.07	65.07	160.01
Total Current Liabilities	287.05	336.88	440.6	519.72	351.16
Long-Term Leases	3.45	6.82	-	3.45	4.46
Long-Term Deferred Tax Liabilities	21.96	27.28	25.8	38.63	0.03
Other Long-Term Liabilities	-	-	12.64	37.91	28.22
Total Liabilities	312.45	370.98	479.03	599.72	383.88
Common Stock	272.21	272.21	272.21	272.21	272.21
Additional Paid-In Capital	38.35	36.17	32.5	28.22	26.55
Retained Earnings	0.06	42.28	94.68	159.13	320.96
Comprehensive Income & Other	5.1	8.71	2.29	2.57	-7.33
Total Common Equity	315.72	359.36	401.67	462.13	612.39
Minority Interest	-	-0.67	-0.42	-	-
Shareholders' Equity	315.72	358.69	401.26	462.13	612.39
Total Liabilities & Equity	628.17	729.67	880.29	1,062	996.27
Total Debt	147.82	225.21	302.65	399.83	52.98
Net Cash (Debt)	55.67	-46.41	-207.89	-305.89	38.69
Net Cash Growth	-	-	-	-	-93.00%
Net Cash Per Share	2.04	-1.71	-7.64	-11.24	1.39
Filing Date Shares Outstanding	27.25	27.22	27.22	27.22	27.22
Total Common Shares Outstanding	27.25	27.22	27.22	27.22	27.22
Working Capital	227.56	260.2	302.21	384.83	507.62
Book Value Per Share	11.58	13.20	14.76	16.98	22.50
Tangible Book Value	312.66	357.13	401.54	462.09	612
Tangible Book Value Per Share	11.47	13.12	14.75	16.98	22.48
Machinery	-	71.53	70.59	9.42	7.56
Leasehold Improvements	-	11.22	12.1	10.88	10.6

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