Highpoint Service Network 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	343.22	267.9	157.15	207.54	178.63
Short-Term Investments	4.1	-	-	2.53	-
Trading Asset Securities	0.11	0.1	0.08	0.01	-
Cash & Short-Term Investments	347.43	268	157.22	210.09	178.63
Cash Growth	29.64%	70.46%	-25.16%	17.61%	-5.64%
Accounts Receivable	202.35	155.61	162.6	117.58	96.01
Other Receivables	9.66	58.39	6.97	11.27	27.37
Receivables	212.02	213.99	169.57	128.85	123.39
Inventory	30.99	31.23	26.2	19.47	16.07
Prepaid Expenses	5.29	20.55	27.84	11.05	5.62
Other Current Assets	0.99	7.54	7.6	3.02	4.46
Total Current Assets	596.72	541.31	388.43	372.48	328.16
Property, Plant & Equipment	44.62	49.08	26.87	32.46	40.57
Long-Term Investments	32.88	29.37	-	-	-
Other Intangible Assets	0.12	0.28	0.59	0.89	0.04
Long-Term Deferred Tax Assets	34.96	23.11	18.4	13.62	15.26
Other Long-Term Assets	11.12	9.73	8.29	8.3	7.37
Total Assets	720.42	652.87	442.57	427.74	391.39
Accounts Payable	106.73	92.52	68.7	68.18	47.78
Short-Term Debt	-	49.4	22.26	10.61	11.95
Current Portion of Leases	15.08	14.42	10.21	9.25	9.23
Current Income Taxes Payable	1.59	5.2	1.95	2.43	4.66
Current Unearned Revenue	22.06	18.37	20.61	24.33	33.78
Other Current Liabilities	99.92	93.7	53.22	50.09	46.09
Total Current Liabilities	245.37	273.61	176.95	164.89	153.49
Long-Term Leases	17.94	25.42	6.92	10.98	19.95
Long-Term Unearned Revenue	9.64	11.4	13.03	14.67	13.7
Pension & Post-Retirement Benefits	-	92.92	30.57	27.48	24.05
Long-Term Deferred Tax Liabilities	7.71	8.5	9.5	7.5	8.96
Other Long-Term Liabilities	104.17	0.03	0.02	0.02	0.02
Total Liabilities	384.84	411.88	236.99	225.54	220.17
Common Stock	183.9	162.1	162.1	162.1	162.1
Additional Paid-In Capital	65.28	2	1.7	1.7	1.7
Retained Earnings	73.46	64.36	49.11	40.76	18.47
Comprehensive Income & Other	9.9	9.57	-10.23	-5.22	-13.87
Total Common Equity	332.54	238.03	202.68	199.33	168.4
Minority Interest	3.04	2.97	2.9	2.87	2.82
Shareholders' Equity	335.58	241	205.58	202.2	171.22
Total Liabilities & Equity	720.42	652.87	442.57	427.74	391.39
Total Debt	33.02	89.24	39.39	30.84	41.13
Net Cash (Debt)	314.41	178.76	117.84	179.25	137.5
Net Cash Growth	75.89%	51.70%	-34.26%	30.37%	-21.70%
Net Cash Per Share	18.91	10.82	7.12	10.73	8.46
Filing Date Shares Outstanding	16.56	16.21	16.21	16.21	16.21
Total Common Shares Outstanding	16.56	16.21	16.21	16.21	16.21
Working Capital	351.35	267.69	211.48	207.58	174.66
Book Value Per Share	20.08	14.68	12.50	12.30	10.39
Tangible Book Value	332.42	237.76	202.09	198.45	168.37
Tangible Book Value Per Share	20.07	14.67	12.47	12.24	10.39
Machinery	-	23.59	19.81	17.91	13.69
Leasehold Improvements	-	8.51	7.75	6.93	5.01

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