Potens Semiconductor Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	808.01	605.19	589.04	536.85
Short-Term Investments	-	245.89	141.51	129.14
Cash & Short-Term Investments	808.01	851.07	730.55	665.99
Cash Growth	-5.06%	16.50%	9.69%	-
Accounts Receivable	349.14	164.9	215.78	116.04
Other Receivables	3.63	2.35	4.41	5.32
Receivables	352.77	167.25	220.18	121.35
Inventory	236.93	243.52	294.79	261.52
Prepaid Expenses	12.09	5.36	5.77	7.14
Other Current Assets	-	2.12	2.19	15.06
Total Current Assets	1,410	1,269	1,253	1,071
Property, Plant & Equipment	307.34	317.24	228.79	123.94
Other Intangible Assets	0.51	-	-	0.29
Other Long-Term Assets	128.78	162.18	225.14	3.24
Total Assets	1,846	1,749	1,707	1,199
Accounts Payable	260.31	146.88	196.35	199.89
Accrued Expenses	-	50.82	92.23	45.55
Short-Term Debt	70	100	95	160
Current Portion of Long-Term Debt	86.65	16.59	16.53	18.71
Current Portion of Leases	1.52	3.09	4.43	2.32
Current Income Taxes Payable	23.58	67.17	77.05	39.68
Current Unearned Revenue	2.07	11.06	35.67	49.12
Other Current Liabilities	121.21	26.61	48.09	13.19
Total Current Liabilities	565.35	422.2	565.35	528.47
Long-Term Debt	82.34	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	647.69	708.13	870.97	747.19
Common Stock	294.24	294.24	239.24	191.24
Additional Paid-In Capital	150.57	149.81	92.89	8.41
Retained Earnings	752.97	596.07	503.76	252.27
Comprehensive Income & Other	0.96	0.5	0.55	-0.56
Shareholders' Equity	1,199	1,041	836.43	451.36
Total Liabilities & Equity	1,846	1,749	1,707	1,199
Total Debt	240.52	285.6	301.58	279.74
Net Cash (Debt)	567.49	565.47	428.97	386.25
Net Cash Growth	0.36%	31.82%	11.06%	-
Net Cash Per Share	19.09	18.82	15.97	15.90
Filing Date Shares Outstanding	29.42	29.42	23.92	22.62
Total Common Shares Outstanding	29.42	29.42	23.92	22.62
Working Capital	844.44	847.12	688.13	542.6
Book Value Per Share	40.75	35.37	34.96	19.95
Tangible Book Value	1,198	1,041	836.43	451.07
Tangible Book Value Per Share	40.73	35.37	34.96	19.94
Land	-	263.06	161.06	70.42
Buildings	-	71.32	71.32	71.32
Machinery	-	16.21	14.51	7.71
Construction In Progress	-	13.15	13.15	-

Source: S&P Capital IQ. Standard template. Financial Sources.