Highpoint Service Network 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	342.19	343.22	267.9	157.15	207.54	178.63
Short-Term Investments	-	-	-	-	2.53	-
Trading Asset Securities	0.03	0.11	0.1	0.08	0.01	-
Cash & Short-Term Investments	342.22	343.33	268	157.22	210.09	178.63
Cash Growth	23.96%	28.11%	70.46%	-25.16%	17.61%	-5.64%
Accounts Receivable	162.68	202.35	149.21	162.6	117.58	96.01
Other Receivables	7.97	9.66	58.39	6.97	11.27	27.37
Receivables	170.65	212.02	207.6	169.57	128.85	123.39
Inventory	44.73	30.99	31.23	26.2	19.47	16.07
Prepaid Expenses	11.56	5.29	20.55	27.84	11.05	5.62
Other Current Assets	7.38	5.09	7.54	7.6	3.02	4.46
Total Current Assets	576.54	596.72	534.91	388.43	372.48	328.16
Property, Plant & Equipment	45.11	44.62	49.08	26.87	32.46	40.57
Long-Term Investments	33.95	32.88	29.37	-	-	-
Other Intangible Assets	0.11	0.12	0.28	0.59	0.89	0.04
Long-Term Deferred Tax Assets	32.12	34.96	23.11	18.4	13.62	15.26
Other Long-Term Assets	11.7	11.12	9.73	8.29	8.3	7.37
Total Assets	699.52	720.42	646.48	442.57	427.74	391.39
Accounts Payable	84.4	106.73	92.52	68.7	68.18	47.78
Short-Term Debt	12.77	-	49.4	22.26	10.61	11.95
Current Portion of Leases	15.27	15.08	14.42	10.21	9.25	9.23
Current Income Taxes Payable	0.63	1.59	5.2	1.95	2.43	4.66
Current Unearned Revenue	24.65	22.06	16.03	20.61	24.33	33.78
Other Current Liabilities	106.86	99.92	93.7	53.22	50.09	46.09
Total Current Liabilities	244.59	245.37	271.28	176.95	164.89	153.49
Long-Term Leases	15.93	17.94	25.42	6.92	10.98	19.95
Long-Term Unearned Revenue	10.77	9.64	7.34	13.03	14.67	13.7
Pension & Post-Retirement Benefits	100.81	103.99	92.92	30.57	27.48	24.05
Long-Term Deferred Tax Liabilities	8.15	7.71	8.5	9.5	7.5	8.96
Other Long-Term Liabilities	0.55	0.19	0.03	0.02	0.02	0.02
Total Liabilities	380.8	384.84	405.48	236.99	225.54	220.17
Common Stock	183.9	183.9	162.1	162.1	162.1	162.1
Additional Paid-In Capital	65.28	65.28	2	1.7	1.7	1.7
Retained Earnings	53.61	73.46	64.36	49.11	40.76	18.47
Comprehensive Income & Other	12.9	9.9	9.57	-10.23	-5.22	-13.87
Total Common Equity	315.68	332.54	238.03	202.68	199.33	168.4
Minority Interest	3.05	3.04	2.97	2.9	2.87	2.82
Shareholders' Equity	318.73	335.58	241	205.58	202.2	171.22
Total Liabilities & Equity	699.52	720.42	646.48	442.57	427.74	391.39
Total Debt	43.97	33.02	89.24	39.39	30.84	41.13
Net Cash (Debt)	298.25	310.31	178.76	117.84	179.25	137.5
Net Cash Growth	51.50%	73.59%	51.70%	-34.26%	30.37%	-21.70%
Net Cash Per Share	-	18.67	10.82	7.12	10.73	8.46
Filing Date Shares Outstanding	-	18.39	16.21	16.21	16.21	16.21
Total Common Shares Outstanding	-	18.39	16.21	16.21	16.21	16.21
Working Capital	331.96	351.35	263.64	211.48	207.58	174.66
Book Value Per Share	-	18.08	14.68	12.50	12.30	10.39
Tangible Book Value	315.57	332.42	237.76	202.09	198.45	168.37
Tangible Book Value Per Share	-	18.08	14.67	12.47	12.24	10.39
Machinery	31.86	29.35	23.59	19.81	17.91	13.69
Leasehold Improvements	9.92	8.75	8.51	7.75	6.93	5.01