Finesse Technology 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
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
Cash & Equivalents	483.86	379.79	548.41	324.02	268.23
Short-Term Investments	93.62	159	9	9	9.05
Trading Asset Securities	-	-	-	-	9.08
Cash & Short-Term Investments	577.49	538.79	557.41	333.02	286.35
Cash Growth	8.52%	-3.34%	67.38%	16.30%	-
Accounts Receivable	196.18	167.54	184.34	162.49	134.72
Other Receivables	2.5	1.63	1.68	1.63	2.05
Receivables	198.68	169.17	186.02	164.12	136.77
Inventory	220.74	235.6	273.8	272.02	248.37
Prepaid Expenses	26.08	20.5	17.37	9.51	23.86
Total Current Assets	1,023	964.07	1,035	778.67	695.35
Property, Plant & Equipment	287.08	291.28	287.76	288.67	265.48
Long-Term Investments	32.7	37.84	35.15	38.84	38.51
Other Intangible Assets	11.74	12.88	8.55	10.46	9.33
Long-Term Deferred Tax Assets	7.24	6.83	5.72	9.46	8.33
Other Long-Term Assets	5.58	5.22	16.13	2.5	2.14
Total Assets	1,367	1,318	1,388	1,129	1,019
Accounts Payable	56.15	30.13	49.36	49.39	43.75
Accrued Expenses	-	58.24	63.81	80.42	103.08
Current Portion of Long-Term Debt	-	-	-	-	3.74
Current Portion of Leases	6.45	7.29	7.15	7.92	4.31
Current Income Taxes Payable	10.92	5.87	8.16	4.82	30.12
Current Unearned Revenue	9.58	9.37	30.4	18.09	13.86
Other Current Liabilities	139.2	25.67	35.13	24.32	23.07
Total Current Liabilities	222.31	136.57	194.02	184.96	221.93
Long-Term Debt	-	-	-	-	58.6
Long-Term Leases	5.99	8.25	11.43	20.06	4.98
Long-Term Deferred Tax Liabilities	8.27	8.4	8.34	8.04	8.04
Other Long-Term Liabilities	0.2	0.19	0	-	-
Total Liabilities	236.76	153.41	213.78	213.06	293.56
Common Stock	337.7	337.7	336.03	306.03	242.88
Additional Paid-In Capital	667.85	667.16	654.7	434.54	291.55
Retained Earnings	114.42	151.82	179.94	176.08	191.46
Comprehensive Income & Other	5.12	0.79	3.45	-1.12	-0.54
Total Common Equity	1,125	1,157	1,174	915.53	725.35
Minority Interest	5.46	7.23	-	-	0.25
Shareholders' Equity	1,131	1,165	1,174	915.53	725.59
Total Liabilities & Equity	1,367	1,318	1,388	1,129	1,019
Total Debt	12.44	15.55	18.58	27.97	71.64
Net Cash (Debt)	565.05	523.25	538.84	305.05	214.72
Net Cash Growth	10.10%	-2.89%	76.64%	42.07%	-
Net Cash Per Share	16.73	15.44	17.32	10.22	8.32
Filing Date Shares Outstanding	33.77	33.77	33.6	30.6	24.15
Total Common Shares Outstanding	33.77	33.77	33.6	30.6	24.15
Working Capital	800.68	827.5	840.58	593.71	473.42
Book Value Per Share	33.32	34.27	34.94	29.92	30.04
Tangible Book Value	1,113	1,145	1,166	905.07	716.01
Tangible Book Value Per Share	32.97	33.89	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	-	72.21	53.71	46.7	105.85
Leasehold Improvements	-	9.62	8.49	8.49	13.34

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