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	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	988.02	1,229	605.19	589.04	536.85
Short-Term Investments	115.74	114.31	245.89	141.51	129.14
Cash & Short-Term Investments	1,154	1,344	851.07	730.55	665.99
Cash Growth	10.13%	57.87%	16.50%	9.69%	-
Accounts Receivable	162.34	141.5	164.9	215.78	116.04
Other Receivables	3.33	5.07	2.35	4.41	5.32
Receivables	165.67	146.57	167.25	220.18	121.35
Inventory	237.67	229.57	243.52	294.79	261.52
Prepaid Expenses	-	8.19	5.36	5.77	7.14
Other Current Assets	10.14	2.19	2.12	2.19	15.06
Total Current Assets	1,567	1,730	1,269	1,253	1,071
Property, Plant & Equipment	1,013	1,015	317.24	228.79	123.94
Other Intangible Assets	5.38	0.46	-	-	0.29
Other Long-Term Assets	-	-	162.18	225.14	3.24
Total Assets	2,586	2,746	1,749	1,707	1,199
Accounts Payable	156.73	171.37	146.88	196.35	199.89
Accrued Expenses	69.98	72.46	50.82	92.23	45.55
Short-Term Debt	95	70	100	95	160
Current Portion of Long-Term Debt	16.35	96.31	16.59	16.53	18.71
Current Portion of Leases	0.61	1.07	3.09	4.43	2.32
Current Income Taxes Payable	47.9	36.63	67.17	77.05	39.68
Current Unearned Revenue	3.51	1.38	11.06	35.67	49.12
Other Current Liabilities	146.78	139.06	26.61	48.09	13.19
Total Current Liabilities	536.86	588.27	422.2	565.35	528.47
Long-Term Debt	279.32	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	816.18	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	712.22	799.38	596.07	503.76	252.27
Comprehensive Income & Other	1.5	1.37	0.5	0.55	-0.56
Shareholders' Equity	1,769	1,857	1,041	836.43	451.36
Total Liabilities & Equity	2,586	2,746	1,749	1,707	1,199
Total Debt	391.29	468.31	285.6	301.58	279.74
Net Cash (Debt)	762.5	875.31	565.47	428.97	386.25
Net Cash Growth	-0.61%	54.79%	31.82%	11.06%	-
Net Cash Per Share	25.04	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	1,030	1,142	847.12	688.13	542.6
Book Value Per Share	54.34	57.02	35.37	34.96	19.95
Tangible Book Value	1,764	1,856	1,041	836.43	451.07
Tangible Book Value Per Share	54.18	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	18.04	18.04	16.21	14.51	7.71
Construction In Progress	115.25	111.29	13.15	13.15	-

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