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 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	311.29	361.65	751.79	97.72	7.91
Cash & Short-Term Investments	311.29	361.65	751.79	97.72	7.91
Cash Growth	-47.48%	-51.89%	669.36%	1136.14%	-
Accounts Receivable	200.9	180.41	107.01	229.89	24.46
Other Receivables	33.86	50.28	8.89	9.03	2.87
Receivables	234.76	230.69	115.89	238.91	27.33
Inventory	191.73	260.23	325.28	79.93	17.14
Prepaid Expenses	6.39	0.81	10.51	1.67	3.8
Other Current Assets	1.85	6.45	57.49	6.35	0.97
Total Current Assets	746.01	859.83	1,261	424.59	57.14
Property, Plant & Equipment	878.48	757.06	303.91	165.55	45.41
Goodwill	17.99	17.99	17.99	17.99	-
Other Intangible Assets	13.73	16.27	19.26	23.95	0.03
Long-Term Accounts Receivable	3.39	9.16	37.91	-	-
Long-Term Deferred Tax Assets	2.57	0.61	0.03	0.87	-
Other Long-Term Assets	45.97	34.99	26.89	23.94	5.43
Total Assets	1,708	1,696	1,667	656.87	108
Accounts Payable	46.07	41.83	75.53	83.62	0.32
Accrued Expenses	34.23	40.56	41.58	50.24	15.9
Short-Term Debt	100	60	93.88	106.5	-
Current Portion of Leases	9.84	9.94	10.39	10.11	3.34
Current Income Taxes Payable	2.89	8.84	14.68	21.96	-
Current Unearned Revenue	2.75	14.25	77.64	-	-
Other Current Liabilities	131.14	89.31	12.62	22.97	6.1
Total Current Liabilities	326.92	264.72	326.31	295.4	25.66
Long-Term Leases	74.89	80.72	80.94	90.87	5.84
Long-Term Deferred Tax Liabilities	3.12	3.12	2.69	2.53	-
Other Long-Term Liabilities	0.39	0.34	0.3	-	-
Total Liabilities	405.32	348.9	410.23	388.8	31.5
Common Stock	337.95	336.59	323.7	164.94	120
Additional Paid-In Capital	770.81	770.34	748.68	5.35	1.36
Retained Earnings	190.25	240.07	184.33	82.68	-44.86
Total Common Equity	1,303	1,347	1,257	252.97	76.5
Minority Interest	-	-	-	15.11	-
Shareholders' Equity	1,303	1,347	1,257	268.07	76.5
Total Liabilities & Equity	1,708	1,696	1,667	656.87	108
Total Debt	184.74	150.66	185.2	207.48	9.18
Net Cash (Debt)	126.55	210.99	566.59	-109.77	-1.28
Net Cash Growth	-66.32%	-62.76%	-	-	-
Net Cash Per Share	3.69	6.17	22.64	-6.31	-0.37
Filing Date Shares Outstanding	33.8	33.66	32.99	16.49	3.41
Total Common Shares Outstanding	33.8	33.66	32.37	16.49	3.41
Working Capital	419.09	595.1	934.64	129.19	31.47
Book Value Per Share	38.55	40.02	38.82	15.34	22.41
Tangible Book Value	1,271	1,313	1,219	211.03	76.47
Tangible Book Value Per Share	37.61	39.00	37.67	12.79	22.41
Machinery	64.31	51.71	42.59	34.17	13.59
Construction In Progress	357.22	602.43	152.98	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.