Potens Semiconductor 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	FY 2021
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	Dec '21 Dec 31, 2021
Cash & Equivalents	925.45	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	925.45	865.47	1,344	851.07	730.55	665.99
Cash Growth	-19.79%	-35.59%	57.87%	16.50%	9.69%	-
Accounts Receivable	153.79	150.95	141.5	164.9	215.78	116.04
Other Receivables	4.56	6.02	5.07	2.35	4.41	5.32
Receivables	158.35	156.97	146.57	167.25	220.18	121.35
Inventory	195.24	204.51	229.57	243.52	294.79	261.52
Prepaid Expenses	5.27	-	-	5.36	5.77	7.14
Other Current Assets	2.14	7.28	10.38	2.12	2.19	15.06
Total Current Assets	1,286	1,234	1,730	1,269	1,253	1,071
Property, Plant & Equipment	1,266	1,266	1,015	317.24	228.79	123.94
Other Intangible Assets	3.8	4.2	0.46	-	-	0.29
Other Long-Term Assets	0.93	0.93	-	162.18	225.14	3.24
Total Assets	2,557	2,505	2,746	1,749	1,707	1,199
Accounts Payable	153.35	145.95	171.37	146.88	196.35	199.89
Accrued Expenses	-	42.79	72.46	50.82	92.23	45.55
Short-Term Debt	90	90	70	100	95	160
Current Portion of Long-Term Debt	17.4	16.44	96.31	16.59	16.53	18.71
Current Portion of Leases	0.91	0.9	1.07	3.09	4.43	2.32
Current Income Taxes Payable	25.48	15.33	36.63	67.17	77.05	39.68
Current Unearned Revenue	1.13	2.24	1.38	11.06	35.67	49.12
Other Current Liabilities	55.42	20.25	139.06	26.61	48.09	13.19
Total Current Liabilities	343.69	333.9	588.27	422.2	565.35	528.47
Long-Term Debt	262.97	266.95	300.93	164.86	181.46	97.58
Long-Term Leases	1.47	1.7	-	1.07	4.16	1.13
Other Long-Term Liabilities	-	-	-	120	120	120.01
Total Liabilities	608.13	602.55	889.2	708.13	870.97	747.19
Common Stock	325.62	325.62	325.62	294.24	239.24	191.24
Additional Paid-In Capital	730.16	730.16	730.16	149.81	92.89	8.41
Retained Earnings	891.76	845.64	799.38	596.07	503.76	252.27
Comprehensive Income & Other	1.07	0.93	1.37	0.5	0.55	-0.56
Shareholders' Equity	1,949	1,902	1,857	1,041	836.43	451.36
Total Liabilities & Equity	2,557	2,505	2,746	1,749	1,707	1,199
Total Debt	372.75	376	468.31	285.6	301.58	279.74
Net Cash (Debt)	552.7	489.47	875.31	565.47	428.97	386.25
Net Cash Growth	-27.52%	-44.08%	54.79%	31.82%	11.06%	-
Net Cash Per Share	16.50	14.95	29.49	18.82	15.97	15.90
Filing Date Shares Outstanding	46.12	32.56	32.56	29.42	23.92	22.62
Total Common Shares Outstanding	46.12	32.56	32.56	29.42	23.92	22.62
Working Capital	942.76	900.33	1,142	847.12	688.13	542.6
Book Value Per Share	42.25	58.42	57.02	35.37	34.96	19.95
Tangible Book Value	1,945	1,898	1,856	1,041	836.43	451.07
Tangible Book Value Per Share	42.17	58.29	57.00	35.37	34.96	19.94
Land	-	674.86	674.86	263.06	161.06	70.42
Buildings	-	285.22	271.24	71.32	71.32	71.32
Machinery	-	43.89	18.04	16.21	14.51	7.71
Construction In Progress	-	343.99	111.29	13.15	13.15	-