Best Precision Industrial Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	601.92	511.32	766.74	996.06	855.51	612.45
Short-Term Investments	564.45	552.62	-	176.74	96.84	21.73
Cash & Short-Term Investments	1,166	1,064	766.74	1,173	952.34	634.17
Cash Growth	36.09%	38.76%	-34.62%	23.15%	50.17%	85.32%
Accounts Receivable	160.31	171.49	173.3	113.82	210.46	137.94
Other Receivables	15.99	8.64	12.87	9.61	1.41	1.75
Receivables	176.3	180.13	186.17	123.43	211.88	139.69
Inventory	95.45	87.64	93.17	63.79	97.34	115.38
Prepaid Expenses	8.46	7.72	8.24	1.1	1.42	0.97
Other Current Assets	205.05	201.29	293.91	0.66	0.11	0.2
Total Current Assets	1,652	1,541	1,348	1,362	1,263	890.41
Property, Plant & Equipment	935.91	907.26	993.28	783.13	673.32	719.83
Other Intangible Assets	15.74	17.24	7.79	6.64	5.9	4.73
Long-Term Deferred Tax Assets	14.64	13.52	14.19	14.15	11.83	10.67
Other Long-Term Assets	27.59	26.96	38.76	46.06	166.81	68.95
Total Assets	2,646	2,506	2,402	2,212	2,121	1,695
Accounts Payable	42.22	41.66	57.06	38.24	58.72	57.54
Accrued Expenses	65.8	80.73	70.04	63.67	74.25	75.85
Short-Term Debt	200	100	180	150	-	-
Current Portion of Long-Term Debt	9.61	9.61	9.61	39.36	44.01	44.01
Current Portion of Leases	2.73	2.8	4.02	3.66	2.03	2.87
Current Income Taxes Payable	27.57	19.66	0.06	-	19.36	27.26
Current Unearned Revenue	9.22	7.14	26	3.32	11.03	26.8
Other Current Liabilities	96.05	12.37	108.92	8.41	8.81	16.04
Total Current Liabilities	453.21	273.97	455.72	306.66	218.2	250.37
Long-Term Debt	76.91	79.32	88.93	116.39	155.76	199.77
Long-Term Leases	2.18	1.78	3.34	3.1	1.56	2.42
Long-Term Deferred Tax Liabilities	8.58	5.22	9.1	1.23	4.64	0.55
Other Long-Term Liabilities	0.31	0.3	0.24	0.11	0.11	0.11
Total Liabilities	541.19	360.59	557.32	427.5	380.27	453.23
Common Stock	415.89	415.89	394.7	391.34	353.48	293.8
Additional Paid-In Capital	635.35	676.94	475.1	501.91	490.14	205.58
Retained Earnings	1,052	1,052	974.69	890.95	896.98	741.96
Comprehensive Income & Other	0.98	0.51	0.42	0.04	0.08	0.03
Shareholders' Equity	2,104	2,145	1,845	1,784	1,741	1,241
Total Liabilities & Equity	2,646	2,506	2,402	2,212	2,121	1,695
Total Debt	291.44	193.51	285.9	312.52	203.35	249.07
Net Cash (Debt)	874.94	870.43	480.84	860.27	748.99	385.1
Net Cash Growth	15.94%	81.02%	-44.11%	14.86%	94.49%	651.88%
Net Cash Per Share	21.02	20.94	12.15	21.78	20.39	11.21
Filing Date Shares Outstanding	41.59	41.59	39.47	39.14	38.88	35.55
Total Common Shares Outstanding	41.59	41.59	39.47	39.14	38.88	35.55
Working Capital	1,198	1,267	892.51	1,055	1,045	640.04
Book Value Per Share	50.60	51.58	46.74	45.59	44.77	34.92
Tangible Book Value	2,089	2,128	1,837	1,778	1,735	1,237
Tangible Book Value Per Share	50.22	51.16	46.55	45.42	44.62	34.79
Land	529.88	529.88	529.88	306.64	306.64	306.64
Buildings	137.29	137.29	137.29	137.29	135.66	135.66
Machinery	1,099	1,090	1,046	938.89	705.13	917.54
Construction In Progress	45.66	0.44	0.08	3.69	1.1	18.76