Potens Semiconductor 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	855.34	1,229	605.19	589.04	536.85
Short-Term Investments	0.83	114.31	245.89	141.51	129.14
Cash & Short-Term Investments	856.17	1,344	851.07	730.55	665.99
Cash Growth	-13.57%	57.87%	16.50%	9.69%	-
Accounts Receivable	187.35	141.5	164.9	215.78	116.04
Other Receivables	18.43	5.07	2.35	4.41	5.32
Receivables	205.78	146.57	167.25	220.18	121.35
Inventory	210.77	229.57	243.52	294.79	261.52
Prepaid Expenses	6.92	8.19	5.36	5.77	7.14
Other Current Assets	2.11	2.19	2.12	2.19	15.06
Total Current Assets	1,282	1,730	1,269	1,253	1,071
Property, Plant & Equipment	1,220	1,015	317.24	228.79	123.94
Other Intangible Assets	4.59	0.46	-	-	0.29
Other Long-Term Assets	-	-	162.18	225.14	3.24
Total Assets	2,507	2,746	1,749	1,707	1,199
Accounts Payable	170.92	171.37	146.88	196.35	199.89
Accrued Expenses	84.52	72.46	50.82	92.23	45.55
Short-Term Debt	90	70	100	95	160
Current Portion of Long-Term Debt	16.54	96.31	16.59	16.53	18.71
Current Portion of Leases	-	1.07	3.09	4.43	2.32
Current Income Taxes Payable	2.82	36.63	67.17	77.05	39.68
Current Unearned Revenue	2.25	1.38	11.06	35.67	49.12
Other Current Liabilities	26.58	139.06	26.61	48.09	13.19
Total Current Liabilities	393.62	588.27	422.2	565.35	528.47
Long-Term Debt	270.97	300.93	164.86	181.46	97.58
Long-Term Leases	-	-	1.07	4.16	1.13
Other Long-Term Liabilities	-	-	120	120	120.01
Total Liabilities	664.6	889.2	708.13	870.97	747.19
Common Stock	325.62	325.62	294.24	239.24	191.24
Additional Paid-In Capital	730.16	730.16	149.81	92.89	8.41
Retained Earnings	785.5	799.38	596.07	503.76	252.27
Comprehensive Income & Other	0.66	1.37	0.5	0.55	-0.56
Shareholders' Equity	1,842	1,857	1,041	836.43	451.36
Total Liabilities & Equity	2,507	2,746	1,749	1,707	1,199
Total Debt	377.51	468.31	285.6	301.58	279.74
Net Cash (Debt)	478.66	875.31	565.47	428.97	386.25
Net Cash Growth	-36.19%	54.79%	31.82%	11.06%	-
Net Cash Per Share	14.96	29.49	18.82	15.97	15.90
Filing Date Shares Outstanding	32.56	32.56	29.42	23.92	22.62
Total Common Shares Outstanding	32.56	32.56	29.42	23.92	22.62
Working Capital	888.12	1,142	847.12	688.13	542.6
Book Value Per Share	56.57	57.02	35.37	34.96	19.95
Tangible Book Value	1,837	1,856	1,041	836.43	451.07
Tangible Book Value Per Share	56.43	57.00	35.37	34.96	19.94
Land	674.86	674.86	263.06	161.06	70.42
Buildings	271.24	271.24	71.32	71.32	71.32
Machinery	28.46	18.04	16.21	14.51	7.71
Construction In Progress	324	111.29	13.15	13.15	-

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