Locus Cell 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	753.29	1,121	1,708	1,784	557.84
Short-Term Investments	5	20	-	100	1,400
Trading Asset Securities	1.04	-	-	-	-
Cash & Short-Term Investments	759.33	1,141	1,708	1,884	1,957
Cash Growth	-33.45%	-33.20%	-9.35%	-3.74%	195649.10%
Accounts Receivable	0.49	0.53	0.01	-	-
Other Receivables	5.97	6.51	4.78	1.32	0.09
Receivables	6.46	7.04	4.78	1.32	0.09
Inventory	3.68	2.42	0.82	0.36	-
Prepaid Expenses	66.45	32.11	6.7	2.64	1.23
Other Current Assets	0.01	5	5	5	5
Total Current Assets	835.92	1,188	1,725	1,894	1,964
Property, Plant & Equipment	1,039	618.17	179.01	93.05	68.22
Other Intangible Assets	6.04	7.45	3.19	0.17	0.13
Other Long-Term Assets	15.64	5.76	7.67	15.09	3.42
Total Assets	1,896	1,819	1,915	2,002	2,036
Accounts Payable	0.37	0.83	-	0.25	-
Accrued Expenses	0.21	7.13	7.13	0.17	-
Current Portion of Leases	14.83	11.23	14.27	11.7	4.37
Current Unearned Revenue	2.18	0.65	0.41	-	-
Other Current Liabilities	43.97	18.46	5.12	8.08	2.76
Total Current Liabilities	61.56	38.3	26.94	20.21	7.13
Long-Term Debt	231.98	-	-	-	-
Long-Term Leases	51.74	58.1	62.58	68.01	63.03
Total Liabilities	345.28	96.4	89.52	88.22	70.16
Common Stock	2,000	2,000	2,000	2,000	2,000
Additional Paid-In Capital	-	20.58	10.77	1.72	-
Retained Earnings	-479.51	-297.97	-184.95	-88.06	-34.58
Comprehensive Income & Other	30.14	-	-	-	-
Shareholders' Equity	1,551	1,723	1,826	1,914	1,965
Total Liabilities & Equity	1,896	1,819	1,915	2,002	2,036
Total Debt	298.56	69.33	76.86	79.71	67.4
Net Cash (Debt)	460.77	1,072	1,631	1,805	1,890
Net Cash Growth	-57.01%	-34.30%	-9.60%	-4.53%	188908.70%
Net Cash Per Share	2.31	5.36	8.16	9.02	14.93
Filing Date Shares Outstanding	198.99	200	200	200	200
Total Common Shares Outstanding	198.99	200	200	200	200
Working Capital	774.37	1,149	1,699	1,873	1,957
Book Value Per Share	7.79	8.61	9.13	9.57	9.83
Tangible Book Value	1,545	1,715	1,823	1,913	1,965
Tangible Book Value Per Share	7.76	8.58	9.11	9.57	9.83
Machinery	-	59.48	44.03	6.74	1.3
Construction In Progress	-	497.44	61.89	8.05	-
Leasehold Improvements	-	5.69	2.13	0.59	0.16

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.