Finesse Technology 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	379.79	548.41	324.02	268.23
Short-Term Investments	159	9	9	9.05
Trading Asset Securities	-	-	-	9.08
Cash & Short-Term Investments	538.79	557.41	333.02	286.35
Cash Growth	-3.34%	67.38%	16.30%	-
Accounts Receivable	167.54	184.34	162.49	134.72
Other Receivables	1.63	1.68	1.63	2.05
Receivables	169.17	186.02	164.12	136.77
Inventory	235.6	273.8	272.02	248.37
Prepaid Expenses	20.5	17.37	9.51	23.86
Total Current Assets	964.07	1,035	778.67	695.35
Property, Plant & Equipment	291.28	287.76	288.67	265.48
Long-Term Investments	37.84	35.15	38.84	38.51
Other Intangible Assets	12.88	8.55	10.46	9.33
Long-Term Deferred Tax Assets	6.83	5.72	9.46	8.33
Other Long-Term Assets	5.22	16.13	2.5	2.14
Total Assets	1,318	1,388	1,129	1,019
Accounts Payable	30.13	49.36	49.39	43.75
Accrued Expenses	-	63.81	80.42	103.08
Current Portion of Long-Term Debt	-	-	-	3.74
Current Portion of Leases	7.29	7.15	7.92	4.31
Current Income Taxes Payable	5.87	8.16	4.82	30.12
Current Unearned Revenue	9.37	30.4	18.09	13.86
Other Current Liabilities	83.91	35.13	24.32	23.07
Total Current Liabilities	136.57	194.02	184.96	221.93
Long-Term Debt	-	-	-	58.6
Long-Term Leases	8.25	11.43	20.06	4.98
Long-Term Deferred Tax Liabilities	8.4	8.34	8.04	8.04
Other Long-Term Liabilities	0.19	0	-	-
Total Liabilities	153.41	213.78	213.06	293.56
Common Stock	337.7	336.03	306.03	242.88
Additional Paid-In Capital	667.16	654.7	434.54	291.55
Retained Earnings	151.82	179.94	176.08	191.46
Comprehensive Income & Other	0.79	3.45	-1.12	-0.54
Total Common Equity	1,157	1,174	915.53	725.35
Minority Interest	7.23	-	-	0.25
Shareholders' Equity	1,165	1,174	915.53	725.59
Total Liabilities & Equity	1,318	1,388	1,129	1,019
Total Debt	15.55	18.58	27.97	71.64
Net Cash (Debt)	523.25	538.84	305.05	214.72
Net Cash Growth	-2.89%	76.64%	42.07%	-
Net Cash Per Share	15.43	17.32	10.22	8.32
Filing Date Shares Outstanding	33.57	33.6	30.6	24.15
Total Common Shares Outstanding	33.57	33.6	30.6	24.15
Working Capital	827.5	840.58	593.71	473.42
Book Value Per Share	34.48	34.94	29.92	30.04
Tangible Book Value	1,145	1,166	905.07	716.01
Tangible Book Value Per Share	34.09	34.69	29.57	29.65
Land	-	166.54	166.54	166.54
Buildings	-	99.1	93.62	93.62
Machinery	-	53.71	46.7	105.85
Leasehold Improvements	-	8.49	8.49	13.34

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.