Best Precision Industrial 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	511.32	766.74	996.06	855.51	612.45
Short-Term Investments	753.71	293.72	176.74	96.84	21.73
Cash & Short-Term Investments	1,265	1,060	1,173	952.34	634.17
Cash Growth	19.29%	-9.58%	23.15%	50.17%	85.32%
Accounts Receivable	171.49	173.3	113.82	210.46	137.94
Other Receivables	8.64	12.87	9.61	1.41	1.75
Receivables	180.13	186.17	123.43	211.88	139.69
Inventory	87.64	93.17	63.79	97.34	115.38
Prepaid Expenses	7.72	8.24	1.1	1.42	0.97
Other Current Assets	0.2	0.18	0.66	0.11	0.2
Total Current Assets	1,541	1,348	1,362	1,263	890.41
Property, Plant & Equipment	907.26	993.28	783.13	673.32	719.83
Other Intangible Assets	17.24	7.79	6.64	5.9	4.73
Long-Term Deferred Tax Assets	13.52	14.19	14.15	11.83	10.67
Other Long-Term Assets	26.96	38.76	46.06	166.81	68.95
Total Assets	2,506	2,402	2,212	2,121	1,695
Accounts Payable	41.66	57.06	38.24	58.72	57.54
Accrued Expenses	-	70.04	63.67	74.25	75.85
Short-Term Debt	100	180	150	-	-
Current Portion of Long-Term Debt	10.75	9.61	39.36	44.01	44.01
Current Portion of Leases	2.8	4.02	3.66	2.03	2.87
Current Income Taxes Payable	19.66	0.06	-	19.36	27.26
Current Unearned Revenue	7.14	26	3.32	11.03	26.8
Other Current Liabilities	91.96	108.92	8.41	8.81	16.04
Total Current Liabilities	273.97	455.72	306.66	218.2	250.37
Long-Term Debt	79.32	88.93	116.39	155.76	199.77
Long-Term Leases	1.78	3.34	3.1	1.56	2.42
Long-Term Deferred Tax Liabilities	5.22	9.1	1.23	4.64	0.55
Other Long-Term Liabilities	0.3	0.24	0.11	0.11	0.11
Total Liabilities	360.59	557.32	427.5	380.27	453.23
Common Stock	415.89	394.7	391.34	353.48	293.8
Additional Paid-In Capital	676.94	475.1	501.91	490.14	205.58
Retained Earnings	1,052	974.69	890.95	896.98	741.96
Comprehensive Income & Other	0.51	0.42	0.04	0.08	0.03
Shareholders' Equity	2,145	1,845	1,784	1,741	1,241
Total Liabilities & Equity	2,506	2,402	2,212	2,121	1,695
Total Debt	194.65	285.9	312.52	203.35	249.07
Net Cash (Debt)	1,070	774.56	860.27	748.99	385.1
Net Cash Growth	38.19%	-9.96%	14.86%	94.49%	651.88%
Net Cash Per Share	25.74	19.58	21.78	20.39	11.21
Filing Date Shares Outstanding	41.4	39.47	39.14	38.88	35.55
Total Common Shares Outstanding	41.4	39.47	39.14	38.88	35.55
Working Capital	1,267	892.51	1,055	1,045	640.04
Book Value Per Share	51.81	46.74	45.59	44.77	34.92
Tangible Book Value	2,128	1,837	1,778	1,735	1,237
Tangible Book Value Per Share	51.39	46.55	45.42	44.62	34.79
Land	-	529.88	306.64	306.64	306.64
Buildings	-	137.29	137.29	135.66	135.66
Machinery	-	1,046	938.89	705.13	917.54
Construction In Progress	-	0.08	3.69	1.1	18.76

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.