Acepodia 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	3,802	5,869	6,294	3,727	1,549
Short-Term Investments	-	262.28	-	-	2,212
Cash & Short-Term Investments	3,802	6,131	6,294	3,727	3,762
Cash Growth	-37.99%	-2.59%	68.89%	-0.93%	1567.45%
Accounts Receivable	-	0.12	-	-	-
Other Receivables	36.36	26.95	4.22	31.1	27.66
Receivables	36.36	27.07	4.22	31.1	27.66
Prepaid Expenses	106.39	35.13	39.53	24.55	11.84
Other Current Assets	0.02	0.18	0.08	0	0.02
Total Current Assets	3,945	6,193	6,338	3,782	3,801
Property, Plant & Equipment	515.7	579.1	443.33	83.5	88.56
Long-Term Investments	1,251	-	-	-	-
Other Intangible Assets	3.48	2.5	-	-	-
Other Long-Term Assets	118.26	44.3	37.38	6.76	6.12
Total Assets	5,833	6,819	6,819	3,873	3,896
Accrued Expenses	126.91	121.7	66.35	78.37	60.86
Current Portion of Leases	53.04	51.77	40.36	10.91	8.15
Current Income Taxes Payable	-	7	-	-	-
Other Current Liabilities	14.48	25.6	30.88	36.48	26.12
Total Current Liabilities	194.43	206.07	137.59	125.75	95.13
Long-Term Debt	-	-	-	6,685	5,192
Long-Term Leases	207.28	259.75	233.45	41.5	45.66
Long-Term Unearned Revenue	13.43	13.43	13.43	30.73	27.66
Total Liabilities	415.14	479.25	384.47	6,883	5,361
Common Stock	5,822	5,737	5,670	0.35	0.34
Additional Paid-In Capital	4,722	4,756	4,749	200.7	104.39
Retained Earnings	-5,100	-4,345	-3,848	-3,056	-1,641
Comprehensive Income & Other	-25.74	192.14	-136.51	-156.21	71.76
Shareholders' Equity	5,418	6,340	6,434	-3,011	-1,465
Total Liabilities & Equity	5,833	6,819	6,819	3,873	3,896
Total Debt	260.32	311.52	273.81	6,738	5,246
Net Cash (Debt)	3,541	5,820	6,020	-3,011	-1,484
Net Cash Growth	-39.15%	-3.33%	-	-	-
Net Cash Per Share	6.11	10.20	10.62	-65.55	-32.82
Filing Date Shares Outstanding	582.16	573.68	567.02	46.78	566.03
Total Common Shares Outstanding	582.16	573.68	567.02	46.78	45.24
Working Capital	3,750	5,987	6,200	3,657	3,706
Book Value Per Share	9.31	11.05	11.35	-64.36	-32.38
Tangible Book Value	5,415	6,338	6,434	-3,011	-1,465
Tangible Book Value Per Share	9.30	11.05	11.35	-64.36	-32.38
Machinery	159.65	136.62	73.89	55.4	44.92
Construction In Progress	-	17.37	154.53	-	-
Leasehold Improvements	251.25	210.21	-	5.59	5.59

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