Acepodia 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	5,124	5,869	6,294	3,727	1,549	225.59
Short-Term Investments	-	262.28	-	-	2,212	-
Cash & Short-Term Investments	5,124	6,131	6,294	3,727	3,762	225.59
Cash Growth	-19.26%	-2.59%	68.89%	-0.93%	1567.45%	-
Accounts Receivable	-	0.12	-	-	-	-
Other Receivables	25.72	26.95	4.22	31.1	27.66	-
Receivables	25.72	27.07	4.22	31.1	27.66	-
Prepaid Expenses	56.87	35.13	39.53	24.55	11.84	5.76
Other Current Assets	0	0.18	0.08	0	0.02	0.02
Total Current Assets	5,206	6,193	6,338	3,782	3,801	231.37
Property, Plant & Equipment	547.98	579.1	443.33	83.5	88.56	21.27
Other Intangible Assets	2.21	2.5	-	-	-	-
Other Long-Term Assets	50.62	44.3	37.38	6.76	6.12	0.6
Total Assets	5,807	6,819	6,819	3,873	3,896	253.24
Accrued Expenses	-	121.7	66.35	78.37	60.86	14.96
Current Portion of Leases	51.12	51.77	40.36	10.91	8.15	2.34
Current Income Taxes Payable	5.61	7	-	-	-	-
Other Current Liabilities	75.22	25.6	30.88	36.48	26.12	1.25
Total Current Liabilities	131.95	206.07	137.59	125.75	95.13	18.55
Long-Term Debt	-	-	-	6,685	5,192	911.83
Long-Term Leases	231.64	259.75	233.45	41.5	45.66	4.61
Long-Term Unearned Revenue	13.43	13.43	13.43	30.73	27.66	28.48
Total Liabilities	377.03	479.25	384.47	6,883	5,361	963.47
Common Stock	5,813	5,737	5,670	0.35	0.34	0.34
Additional Paid-In Capital	4,719	4,756	4,749	200.7	104.39	13.89
Retained Earnings	-4,685	-4,345	-3,848	-3,056	-1,641	-762.75
Comprehensive Income & Other	-415.56	192.14	-136.51	-156.21	71.76	38.29
Shareholders' Equity	5,430	6,340	6,434	-3,011	-1,465	-710.23
Total Liabilities & Equity	5,807	6,819	6,819	3,873	3,896	253.24
Total Debt	282.76	311.52	273.81	6,738	5,246	918.78
Net Cash (Debt)	4,841	5,820	6,020	-3,011	-1,484	-693.19
Net Cash Growth	-19.49%	-3.33%	-	-	-	-
Net Cash Per Share	8.42	10.20	10.62	-65.55	-32.82	-15.34
Filing Date Shares Outstanding	576.72	573.68	567.02	46.78	566.03	45.2
Total Common Shares Outstanding	576.72	573.68	567.02	46.78	45.24	45.2
Working Capital	5,074	5,987	6,200	3,657	3,706	212.82
Book Value Per Share	9.42	11.05	11.35	-64.36	-32.38	-15.71
Tangible Book Value	5,428	6,338	6,434	-3,011	-1,465	-710.23
Tangible Book Value Per Share	9.41	11.05	11.35	-64.36	-32.38	-15.71
Machinery	-	136.62	73.89	55.4	44.92	20.75
Construction In Progress	-	17.37	154.53	-	-	-
Leasehold Improvements	-	210.21	-	5.59	5.59	1.09

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