Ion Electronic Materials 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	260.53	255.91	361.65	751.79	97.72
Cash & Short-Term Investments	260.53	255.91	361.65	751.79	97.72
Cash Growth	1.80%	-29.24%	-51.90%	669.36%	1136.14%
Accounts Receivable	262.82	137.93	180.41	107.01	229.89
Other Receivables	25.05	34.92	50.52	8.89	9.03
Receivables	287.86	172.86	230.93	115.89	238.91
Inventory	187.63	247.49	260.23	325.28	79.93
Prepaid Expenses	-	2.73	0.56	10.51	1.67
Other Current Assets	-	0.78	6.45	57.49	6.35
Total Current Assets	736.02	679.77	859.83	1,261	424.59
Property, Plant & Equipment	1,201	1,074	757.06	303.91	165.55
Long-Term Investments	107.62	117.57	-	-	-
Goodwill	-	17.99	17.99	17.99	17.99
Other Intangible Assets	27.5	11.15	16.27	19.26	23.95
Long-Term Accounts Receivable	7.59	-	9.16	37.91	-
Long-Term Deferred Tax Assets	34.97	13.25	0.61	0.03	0.87
Other Long-Term Assets	61.73	63.09	34.99	26.89	23.94
Total Assets	2,177	1,977	1,696	1,667	656.87
Accounts Payable	78.5	96.47	41.83	75.53	83.62
Accrued Expenses	-	38.65	40.56	41.58	50.24
Short-Term Debt	-	10	60	93.88	106.5
Current Portion of Long-Term Debt	14.9	-	-	-	-
Current Portion of Leases	8.18	8.5	9.94	10.39	10.11
Current Income Taxes Payable	-	-	8.84	14.68	21.96
Current Unearned Revenue	1.39	2.23	14.25	77.64	-
Other Current Liabilities	76.53	75.13	89.31	12.62	22.97
Total Current Liabilities	179.5	230.98	264.72	326.31	295.4
Long-Term Debt	442.7	396.76	-	-	-
Long-Term Leases	70.65	71.26	80.72	80.94	90.87
Long-Term Deferred Tax Liabilities	3.66	3.92	3.12	2.69	2.53
Other Long-Term Liabilities	0.42	0.85	0.34	0.3	-
Total Liabilities	696.93	703.77	348.9	410.23	388.8
Common Stock	391.67	340.65	336.59	323.7	164.94
Additional Paid-In Capital	1,026	771.48	770.34	748.68	5.35
Retained Earnings	60.98	156.73	240.07	184.33	82.68
Comprehensive Income & Other	0.87	4.23	-	-	-
Total Common Equity	1,480	1,273	1,347	1,257	252.97
Minority Interest	-	-	-	-	15.11
Shareholders' Equity	1,480	1,273	1,347	1,257	268.07
Total Liabilities & Equity	2,177	1,977	1,696	1,667	656.87
Total Debt	536.42	486.52	150.66	185.2	207.48
Net Cash (Debt)	-275.9	-230.61	210.99	566.59	-109.77
Net Cash Growth	-	-	-62.76%	-	-
Net Cash Per Share	-7.78	-6.83	6.17	22.64	-6.31
Filing Date Shares Outstanding	36.73	34.07	33.66	32.99	16.49
Total Common Shares Outstanding	36.73	34.07	33.66	32.37	16.49
Working Capital	556.52	448.8	595.1	934.64	129.19
Book Value Per Share	40.29	37.37	40.02	38.82	15.34
Tangible Book Value	1,452	1,244	1,313	1,219	211.03
Tangible Book Value Per Share	39.54	36.52	39.00	37.67	12.79
Buildings	-	351.39	-	-	-
Machinery	-	242.01	87.5	42.59	34.17
Construction In Progress	-	286.78	602.43	152.98	-

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