eLand Information 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	168.01	164.7	137.15	109.68	208.34	155.08
Short-Term Investments	228	228	123.55	121.21	19.33	16.95
Cash & Short-Term Investments	396.01	392.7	260.7	230.89	227.66	172.03
Cash Growth	48.67%	50.63%	12.91%	1.42%	32.34%	6.96%
Accounts Receivable	33.69	46.31	31.62	32.46	31.64	29.56
Other Receivables	0.1	0.01	0.01	0.8	0.12	0.22
Receivables	33.79	46.33	31.63	33.26	31.75	29.78
Prepaid Expenses	5.91	0.77	0.81	-	0.22	0.39
Other Current Assets	-	-	-	0.56	-	-
Total Current Assets	435.71	439.8	293.13	264.7	259.64	202.21
Property, Plant & Equipment	90.08	20.22	24.08	32.8	18.37	22.31
Other Intangible Assets	0.11	0.12	0.19	0.25	0.63	0.63
Long-Term Accounts Receivable	-	-	-	-	-	0.85
Long-Term Deferred Tax Assets	0.61	0.53	0.51	0.61	0.57	2.74
Other Long-Term Assets	8.38	5.78	3.21	3.77	3.8	4.39
Total Assets	534.88	466.45	321.12	302.13	283	233.12
Accounts Payable	1.56	2.66	1.97	2.94	2.24	3
Accrued Expenses	-	28.17	23.26	21.59	16.63	15.69
Current Portion of Leases	6.07	3.9	9.17	8.92	3.17	9.54
Current Income Taxes Payable	29.24	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	67.91	3	2.07	1.98	11.25	4.78
Total Current Liabilities	104.77	57.64	48.62	42.44	45.72	43.7
Long-Term Leases	53	-	3.9	13.07	-	4.01
Pension & Post-Retirement Benefits	-	1.31	1.28	1.59	1.61	2.05
Long-Term Deferred Tax Liabilities	0.01	0.01	0.17	-	-	-
Total Liabilities	159.63	58.95	53.97	57.1	47.33	49.76
Common Stock	200	200	176.44	176.44	176.44	176.44
Additional Paid-In Capital	106.48	106.48	13.64	13.64	13.64	13.64
Retained Earnings	68.77	101.02	77.06	54.94	45.58	-6.73
Shareholders' Equity	375.24	407.5	267.15	245.03	235.66	183.36
Total Liabilities & Equity	534.88	466.45	321.12	302.13	283	233.12
Total Debt	59.07	3.9	13.07	21.99	3.17	13.55
Net Cash (Debt)	336.94	388.8	247.63	208.9	224.49	158.49
Net Cash Growth	31.84%	57.01%	18.54%	-6.95%	41.65%	0.99%
Net Cash Per Share	16.85	20.36	14.00	11.82	12.70	8.99
Filing Date Shares Outstanding	20	20	17.64	17.64	17.64	17.64
Total Common Shares Outstanding	20	20	17.64	17.64	17.64	17.64
Working Capital	330.93	382.16	244.51	222.26	213.92	158.5
Book Value Per Share	18.76	20.38	15.14	13.89	13.36	10.39
Tangible Book Value	375.14	407.38	266.96	244.78	235.04	182.73
Tangible Book Value Per Share	18.76	20.37	15.13	13.87	13.32	10.36
Machinery	-	52.2	41.66	37.53	37.79	30.22
Leasehold Improvements	-	3.09	3.09	3.09	2.98	2.98