Lightel 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	386.5	448.46	272.23	324.66	326.25
Short-Term Investments	161.7	19.21	31.16	12.58	11.3
Trading Asset Securities	-	-	45.7	137.08	49.41
Cash & Short-Term Investments	548.19	467.66	349.09	474.32	386.96
Cash Growth	16.55%	33.96%	-26.40%	22.58%	-
Accounts Receivable	123.24	120.2	96.64	64.21	68.49
Other Receivables	0.03	2.51	0.87	0.24	5.5
Receivables	123.27	122.71	97.5	64.45	73.99
Inventory	58.38	55.59	63.19	57.09	55.22
Prepaid Expenses	7.39	7.03	6.39	8.2	5.68
Total Current Assets	737.23	652.99	516.18	604.05	521.85
Property, Plant & Equipment	120.25	107.62	92.97	101.37	118.42
Long-Term Investments	45.08	55.91	69.96	38.44	-
Other Intangible Assets	2.8	4.58	5.86	0.7	1.21
Long-Term Accounts Receivable	-	-	0.4	0.28	0.02
Long-Term Deferred Tax Assets	67.74	65.97	35.16	34.79	12.63
Other Long-Term Assets	3.63	9.56	2.18	8.44	7.14
Total Assets	976.72	896.63	722.71	788.07	661.26
Accounts Payable	26.08	30.55	22.17	20.73	15.5
Accrued Expenses	-	133.61	97.06	65.22	58.46
Current Portion of Leases	18	16.91	14.68	14.2	11.38
Current Income Taxes Payable	4.9	0.41	2.54	13.53	-
Current Unearned Revenue	1.28	2.19	1.57	4.83	4.41
Other Current Liabilities	194.9	40.57	35.15	11.26	9.98
Total Current Liabilities	245.16	224.24	173.18	129.77	99.72
Long-Term Debt	-	-	-	217.79	269.56
Long-Term Leases	74.64	69.62	64.63	79.11	84.64
Long-Term Unearned Revenue	0.45	0.57	1.38	0.89	0.91
Long-Term Deferred Tax Liabilities	43.41	35.16	13.34	0.23	0.83
Other Long-Term Liabilities	1.67	1.61	2.54	2.24	1.94
Total Liabilities	365.33	331.2	255.07	430.03	457.6
Common Stock	218.56	215.82	212.75	23.02	22.95
Additional Paid-In Capital	249.19	249.61	245.91	5.97	5.57
Retained Earnings	171.31	93.75	27.92	-68.63	-195.3
Comprehensive Income & Other	-33.13	1.86	-21.6	7.59	-17.38
Total Common Equity	605.92	561.03	464.98	-32.05	-184.16
Minority Interest	5.47	4.41	2.66	1.05	-1.22
Shareholders' Equity	611.39	565.43	467.64	358.04	203.67
Total Liabilities & Equity	976.72	896.63	722.71	788.07	661.26
Total Debt	92.64	86.53	79.31	311.1	365.58
Net Cash (Debt)	455.55	381.13	269.79	163.22	21.38
Net Cash Growth	19.43%	41.27%	65.29%	663.33%	-
Net Cash Per Share	20.17	17.06	12.37	6.96	0.95
Filing Date Shares Outstanding	21.8	21.58	21.27	3.99	21.28
Total Common Shares Outstanding	21.8	21.58	21.27	3.99	21.28
Working Capital	492.07	428.75	343	474.28	422.13
Book Value Per Share	27.79	26.00	21.86	-8.02	-8.66
Tangible Book Value	603.13	556.45	459.12	-32.74	-185.37
Tangible Book Value Per Share	27.66	25.78	21.58	-8.20	-8.71
Machinery	-	106.07	88.46	67.32	116.22

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