eLand Information 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	164.7	137.15	109.68	208.34	155.08
Short-Term Investments	228	123.55	121.21	19.33	16.95
Cash & Short-Term Investments	392.7	260.7	230.89	227.66	172.03
Cash Growth	50.63%	12.91%	1.42%	32.34%	6.96%
Accounts Receivable	46.31	31.62	32.46	31.64	29.56
Other Receivables	0.01	0.01	0.8	0.12	0.22
Receivables	46.33	31.63	33.26	31.75	29.78
Prepaid Expenses	0.77	-	-	0.22	0.39
Other Current Assets	-	0.81	0.56	-	-
Total Current Assets	439.8	293.13	264.7	259.64	202.21
Property, Plant & Equipment	20.22	24.08	32.8	18.37	22.31
Other Intangible Assets	0.12	0.19	0.25	0.63	0.63
Long-Term Accounts Receivable	-	-	-	-	0.85
Long-Term Deferred Tax Assets	0.53	0.51	0.61	0.57	2.74
Other Long-Term Assets	5.78	3.21	3.77	3.8	4.39
Total Assets	466.45	321.12	302.13	283	233.12
Accounts Payable	2.66	1.97	2.94	2.24	3
Accrued Expenses	-	23.26	21.59	16.63	15.69
Current Portion of Leases	3.9	9.17	8.92	3.17	9.54
Current Income Taxes Payable	5.83	4.58	1.25	6.26	4.54
Current Unearned Revenue	14.07	7.58	5.76	6.17	6.16
Other Current Liabilities	31.17	2.07	1.98	11.25	4.78
Total Current Liabilities	57.64	48.62	42.44	45.72	43.7
Long-Term Leases	-	3.9	13.07	-	4.01
Pension & Post-Retirement Benefits	-	1.28	1.59	1.61	2.05
Long-Term Deferred Tax Liabilities	0.01	0.17	-	-	-
Other Long-Term Liabilities	1.31	-	-	-	-
Total Liabilities	58.95	53.97	57.1	47.33	49.76
Common Stock	200	176.44	176.44	176.44	176.44
Additional Paid-In Capital	106.48	13.64	13.64	13.64	13.64
Retained Earnings	101.02	77.06	54.94	45.58	-6.73
Shareholders' Equity	407.5	267.15	245.03	235.66	183.36
Total Liabilities & Equity	466.45	321.12	302.13	283	233.12
Total Debt	3.9	13.07	21.99	3.17	13.55
Net Cash (Debt)	388.8	247.63	208.9	224.49	158.49
Net Cash Growth	57.01%	18.54%	-6.95%	41.65%	0.99%
Net Cash Per Share	20.39	14.00	11.82	12.70	8.99
Filing Date Shares Outstanding	20.03	17.64	17.64	17.64	17.64
Total Common Shares Outstanding	20.03	17.64	17.64	17.64	17.64
Working Capital	382.16	244.51	222.26	213.92	158.5
Book Value Per Share	20.34	15.14	13.89	13.36	10.39
Tangible Book Value	407.38	266.96	244.78	235.04	182.73
Tangible Book Value Per Share	20.34	15.13	13.87	13.32	10.36
Machinery	-	41.66	37.53	37.79	30.22
Leasehold Improvements	-	3.09	3.09	2.98	2.98

Source: S&P Global Market Intelligence. Standard template. Financial Sources.