Finesse Technology 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	358.73	548.41	324.02	268.23
Short-Term Investments	109	9	9	9.05
Trading Asset Securities	-	-	-	9.08
Cash & Short-Term Investments	467.73	557.41	333.02	286.35
Cash Growth	52.01%	67.38%	16.30%	-
Accounts Receivable	168.95	184.34	162.49	134.72
Other Receivables	2.11	1.68	1.63	2.05
Receivables	171.06	186.02	164.12	136.77
Inventory	248.34	273.8	272.02	248.37
Prepaid Expenses	18.95	17.37	9.51	23.86
Total Current Assets	906.07	1,035	778.67	695.35
Property, Plant & Equipment	291.88	287.76	288.67	265.48
Long-Term Investments	36.35	35.15	38.84	38.51
Other Intangible Assets	14.04	8.55	10.46	9.33
Long-Term Deferred Tax Assets	6.1	5.72	9.46	8.33
Other Long-Term Assets	15.33	16.13	2.5	2.14
Total Assets	1,270	1,388	1,129	1,019
Accounts Payable	34	49.36	49.39	43.75
Accrued Expenses	51.05	63.81	80.42	103.08
Current Portion of Long-Term Debt	-	-	-	3.74
Current Portion of Leases	6.99	7.15	7.92	4.31
Current Income Taxes Payable	0.39	8.16	4.82	30.12
Current Unearned Revenue	9.01	30.4	18.09	13.86
Other Current Liabilities	24.48	35.13	24.32	23.07
Total Current Liabilities	125.92	194.02	184.96	221.93
Long-Term Debt	-	-	-	58.6
Long-Term Leases	8.57	11.43	20.06	4.98
Long-Term Deferred Tax Liabilities	8.28	8.34	8.04	8.04
Other Long-Term Liabilities	0	0	-	-
Total Liabilities	142.77	213.78	213.06	293.56
Common Stock	337.45	336.03	306.03	242.88
Additional Paid-In Capital	665.8	654.7	434.54	291.55
Retained Earnings	127.57	179.94	176.08	191.46
Comprehensive Income & Other	-3.81	3.45	-1.12	-0.54
Total Common Equity	1,127	1,174	915.53	725.35
Minority Interest	-	-	-	0.25
Shareholders' Equity	1,127	1,174	915.53	725.59
Total Liabilities & Equity	1,270	1,388	1,129	1,019
Total Debt	15.55	18.58	27.97	71.64
Net Cash (Debt)	452.18	538.84	305.05	214.72
Net Cash Growth	56.45%	76.64%	42.07%	-
Net Cash Per Share	13.66	17.32	10.22	8.32
Filing Date Shares Outstanding	33.75	33.6	30.6	24.15
Total Common Shares Outstanding	33.75	33.6	30.6	24.15
Working Capital	780.15	840.58	593.71	473.42
Book Value Per Share	33.40	34.94	29.92	30.04
Tangible Book Value	1,113	1,166	905.07	716.01
Tangible Book Value Per Share	32.98	34.69	29.57	29.65
Land	166.54	166.54	166.54	166.54
Buildings	99.1	99.1	93.62	93.62
Machinery	68.85	53.71	46.7	105.85
Leasehold Improvements	9.62	8.49	8.49	13.34

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.