Ion Electronic Materials Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	190.01	255.91	361.65	751.79	97.72	7.91
Cash & Short-Term Investments	190.01	255.91	361.65	751.79	97.72	7.91
Cash Growth	-38.96%	-29.24%	-51.90%	669.36%	1136.14%	-
Accounts Receivable	163.16	137.93	180.41	107.01	229.89	24.46
Other Receivables	30.44	34.92	50.52	8.89	9.03	2.87
Receivables	193.59	172.86	230.93	115.89	238.91	27.33
Inventory	237.4	247.49	260.23	325.28	79.93	17.14
Prepaid Expenses	2.52	2.73	0.56	10.51	1.67	3.8
Other Current Assets	4.11	0.78	6.45	57.49	6.35	0.97
Total Current Assets	627.63	679.77	859.83	1,261	424.59	57.14
Property, Plant & Equipment	1,145	1,074	757.06	303.91	165.55	45.41
Long-Term Investments	103.45	117.57	-	-	-	-
Goodwill	17.99	17.99	17.99	17.99	17.99	-
Other Intangible Assets	10.54	11.15	16.27	19.26	23.95	0.03
Long-Term Accounts Receivable	-	-	9.16	37.91	-	-
Long-Term Deferred Tax Assets	22.47	13.25	0.61	0.03	0.87	-
Other Long-Term Assets	72.77	63.09	34.99	26.89	23.94	5.43
Total Assets	2,000	1,977	1,696	1,667	656.87	108
Accounts Payable	60.17	96.47	41.83	75.53	83.62	0.32
Accrued Expenses	41.32	38.65	40.56	41.58	50.24	15.9
Short-Term Debt	105	10	60	93.88	106.5	-
Current Portion of Leases	6.78	8.5	9.94	10.39	10.11	3.34
Current Income Taxes Payable	-	-	8.84	14.68	21.96	-
Current Unearned Revenue	1.65	2.23	14.25	77.64	-	-
Other Current Liabilities	33.73	75.13	89.31	12.62	22.97	6.1
Total Current Liabilities	263.55	230.98	264.72	326.31	295.4	25.66
Long-Term Debt	450.15	396.76	-	-	-	-
Long-Term Leases	70.92	71.26	80.72	80.94	90.87	5.84
Long-Term Deferred Tax Liabilities	3.92	3.92	3.12	2.69	2.53	-
Other Long-Term Liabilities	0.42	0.85	0.34	0.3	-	-
Total Liabilities	788.97	703.77	348.9	410.23	388.8	31.5
Common Stock	343.17	340.65	336.59	323.7	164.94	120
Additional Paid-In Capital	772.21	771.48	770.34	748.68	5.35	1.36
Retained Earnings	103.34	156.73	240.07	184.33	82.68	-44.86
Comprehensive Income & Other	-7.41	4.23	-	-	-	-
Total Common Equity	1,211	1,273	1,347	1,257	252.97	76.5
Minority Interest	-	-	-	-	15.11	-
Shareholders' Equity	1,211	1,273	1,347	1,257	268.07	76.5
Total Liabilities & Equity	2,000	1,977	1,696	1,667	656.87	108
Total Debt	647.75	486.52	150.66	185.2	207.48	9.18
Net Cash (Debt)	-457.74	-230.61	210.99	566.59	-109.77	-1.28
Net Cash Growth	-	-	-62.76%	-	-	-
Net Cash Per Share	-13.45	-6.83	6.17	22.64	-6.31	-0.37
Filing Date Shares Outstanding	34.32	34.07	33.66	32.99	16.49	3.41
Total Common Shares Outstanding	34.32	34.07	33.66	32.37	16.49	3.41
Working Capital	364.08	448.8	595.1	934.64	129.19	31.47
Book Value Per Share	35.30	37.37	40.02	38.82	15.34	22.41
Tangible Book Value	1,183	1,244	1,313	1,219	211.03	76.47
Tangible Book Value Per Share	34.47	36.52	39.00	37.67	12.79	22.41
Buildings	351.39	351.39	-	-	-	-
Machinery	266.93	242.01	87.5	42.59	34.17	13.59
Construction In Progress	364.29	286.78	602.43	152.98	-	-

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