Potens Semiconductor Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	865.47	1,229	605.19	589.04	536.85
Short-Term Investments	-	114.31	245.89	141.51	129.14
Cash & Short-Term Investments	865.47	1,344	851.07	730.55	665.99
Cash Growth	-35.59%	57.87%	16.50%	9.69%	-
Accounts Receivable	150.95	141.5	164.9	215.78	116.04
Other Receivables	6.02	5.07	2.35	4.41	5.32
Receivables	156.97	146.57	167.25	220.18	121.35
Inventory	204.51	229.57	243.52	294.79	261.52
Prepaid Expenses	5.17	8.19	5.36	5.77	7.14
Other Current Assets	2.11	2.19	2.12	2.19	15.06
Total Current Assets	1,234	1,730	1,269	1,253	1,071
Property, Plant & Equipment	1,266	1,015	317.24	228.79	123.94
Other Intangible Assets	4.2	0.46	-	-	0.29
Other Long-Term Assets	0.93	-	162.18	225.14	3.24
Total Assets	2,505	2,746	1,749	1,707	1,199
Accounts Payable	145.95	171.37	146.88	196.35	199.89
Accrued Expenses	-	72.46	50.82	92.23	45.55
Short-Term Debt	90	70	100	95	160
Current Portion of Long-Term Debt	20.66	96.31	16.59	16.53	18.71
Current Portion of Leases	0.9	1.07	3.09	4.43	2.32
Current Income Taxes Payable	15.33	36.63	67.17	77.05	39.68
Current Unearned Revenue	2.24	1.38	11.06	35.67	49.12
Other Current Liabilities	58.82	139.06	26.61	48.09	13.19
Total Current Liabilities	333.9	588.27	422.2	565.35	528.47
Long-Term Debt	266.95	300.93	164.86	181.46	97.58
Long-Term Leases	1.7	-	1.07	4.16	1.13
Other Long-Term Liabilities	-	-	120	120	120.01
Total Liabilities	602.55	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	845.64	799.38	596.07	503.76	252.27
Comprehensive Income & Other	0.93	1.37	0.5	0.55	-0.56
Shareholders' Equity	1,902	1,857	1,041	836.43	451.36
Total Liabilities & Equity	2,505	2,746	1,749	1,707	1,199
Total Debt	380.22	468.31	285.6	301.58	279.74
Net Cash (Debt)	485.25	875.31	565.47	428.97	386.25
Net Cash Growth	-44.56%	54.79%	31.82%	11.06%	-
Net Cash Per Share	14.82	29.49	18.82	15.97	15.90
Filing Date Shares Outstanding	32.58	32.56	29.42	23.92	22.62
Total Common Shares Outstanding	32.58	32.56	29.42	23.92	22.62
Working Capital	900.33	1,142	847.12	688.13	542.6
Book Value Per Share	58.39	57.02	35.37	34.96	19.95
Tangible Book Value	1,898	1,856	1,041	836.43	451.07
Tangible Book Value Per Share	58.26	57.00	35.37	34.96	19.94
Land	-	674.86	263.06	161.06	70.42
Buildings	-	271.24	71.32	71.32	71.32
Machinery	-	18.04	16.21	14.51	7.71
Construction In Progress	-	111.29	13.15	13.15	-

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