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 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	166.02	260.53	255.91	361.65	751.79	97.72
Cash & Short-Term Investments	166.02	260.53	255.91	361.65	751.79	97.72
Cash Growth	-36.28%	1.80%	-29.24%	-51.90%	669.36%	1136.14%
Accounts Receivable	268.72	262.82	137.93	180.41	107.01	229.89
Other Receivables	13.76	16.35	28.1	50.52	8.89	9.03
Receivables	282.48	279.16	166.04	230.93	115.89	238.91
Inventory	188.26	187.63	247.49	260.23	325.28	79.93
Prepaid Expenses	5.43	5.74	2.73	0.56	10.51	1.67
Other Current Assets	14.18	2.96	7.6	6.45	57.49	6.35
Total Current Assets	656.37	736.02	679.77	859.83	1,261	424.59
Property, Plant & Equipment	1,206	1,201	1,074	757.06	303.91	165.55
Long-Term Investments	107.67	107.62	117.57	-	-	-
Goodwill	17.99	17.99	17.99	17.99	17.99	17.99
Other Intangible Assets	9.19	9.51	11.15	16.27	19.26	23.95
Long-Term Accounts Receivable	-	7.59	-	9.16	37.91	-
Long-Term Deferred Tax Assets	43.8	34.97	13.25	0.61	0.03	0.87
Other Long-Term Assets	61.43	61.73	63.09	34.99	26.89	23.94
Total Assets	2,102	2,177	1,977	1,696	1,667	656.87
Accounts Payable	28.2	78.5	96.47	41.83	75.53	83.62
Accrued Expenses	38.61	44.72	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	14.9	-	-	-	-
Current Portion of Leases	8.09	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	1.39	2.23	14.25	77.64	-
Other Current Liabilities	43.12	31.81	75.13	89.31	12.62	22.97
Total Current Liabilities	134.31	179.5	230.98	264.72	326.31	295.4
Long-Term Debt	438.98	442.7	396.76	-	-	-
Long-Term Leases	68.68	70.65	71.26	80.72	80.94	90.87
Long-Term Deferred Tax Liabilities	4.34	3.66	3.92	3.12	2.69	2.53
Other Long-Term Liabilities	0.42	0.42	0.85	0.34	0.3	-
Total Liabilities	646.73	696.93	703.77	348.9	410.23	388.8
Common Stock	391.67	391.67	340.65	336.59	323.7	164.94
Additional Paid-In Capital	1,026	1,026	771.48	770.34	748.68	5.35
Retained Earnings	34.63	60.98	156.73	240.07	184.33	82.68
Comprehensive Income & Other	3.17	0.87	4.23	-	-	-
Total Common Equity	1,456	1,480	1,273	1,347	1,257	252.97
Minority Interest	-	-	-	-	-	15.11
Shareholders' Equity	1,456	1,480	1,273	1,347	1,257	268.07
Total Liabilities & Equity	2,102	2,177	1,977	1,696	1,667	656.87
Total Debt	530.65	536.42	486.52	150.66	185.2	207.48
Net Cash (Debt)	-364.63	-275.9	-230.61	210.99	566.59	-109.77
Net Cash Growth	-	-	-	-62.76%	-	-
Net Cash Per Share	-9.94	-7.79	-6.83	6.17	22.64	-6.31
Filing Date Shares Outstanding	39.17	39.17	34.07	33.66	32.99	16.49
Total Common Shares Outstanding	39.17	39.17	34.07	33.66	32.37	16.49
Working Capital	522.06	556.52	448.8	595.1	934.64	129.19
Book Value Per Share	37.16	37.78	37.37	40.02	38.82	15.34
Tangible Book Value	1,428	1,452	1,244	1,313	1,219	211.03
Tangible Book Value Per Share	36.47	37.08	36.52	39.00	37.67	12.79
Buildings	351.49	351.39	351.39	-	-	-
Machinery	277.69	272.93	241.45	87.5	42.59	34.17
Construction In Progress	467.29	441.66	286.78	602.43	152.98	-