Spec Products Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	496.87	413.78	306.84	185.61	257.49
Short-Term Investments	-	15	3.07	-	17.11
Trading Asset Securities	74.19	77.23	83.73	86.37	45.57
Cash & Short-Term Investments	571.06	506.01	393.64	271.98	320.17
Cash Growth	12.85%	28.55%	44.73%	-15.05%	-
Accounts Receivable	386.61	337.91	477.84	482.9	332.99
Other Receivables	20.32	14.29	17.24	20.55	16.74
Receivables	406.93	352.2	495.08	503.45	349.74
Inventory	185.82	153.39	200.75	247.88	140.8
Other Current Assets	29.78	289.75	594.06	78.17	44.24
Total Current Assets	1,194	1,301	1,684	1,101	854.95
Property, Plant & Equipment	437.37	369.74	319.6	296.93	295.02
Other Intangible Assets	4.56	2.82	3.38	4.05	3.77
Long-Term Deferred Tax Assets	15.61	12.32	12.07	6.48	10.06
Other Long-Term Assets	297.87	302.99	291.99	271.02	270.39
Total Assets	1,949	1,989	2,311	1,680	1,434
Accounts Payable	118.59	95.05	124.55	177.34	145.53
Short-Term Debt	60	146.42	642.88	191	147
Current Portion of Long-Term Debt	100.11	213.35	227.95	14.74	59.27
Current Portion of Leases	8.04	7.82	9.92	6.41	3.46
Current Income Taxes Payable	34.24	57.14	74.97	23.47	14.8
Current Unearned Revenue	5.79	5.7	10.09	14.54	8.39
Other Current Liabilities	114.31	105.36	129.44	91.5	66.09
Total Current Liabilities	441.08	630.83	1,220	519	444.52
Long-Term Debt	173.94	155.69	105.51	402.16	311.06
Long-Term Leases	10.76	10.44	46.1	11.52	3.24
Long-Term Deferred Tax Liabilities	6.31	2.15	2.04	0.66	0.16
Total Liabilities	632.08	799.11	1,373	933.34	758.98
Common Stock	408.97	408.97	363.97	363.97	181.98
Additional Paid-In Capital	208.42	208.42	88.78	88.78	270.76
Retained Earnings	698.53	572.8	472.93	272.18	200.1
Comprehensive Income & Other	1	-0.09	0.44	0.06	0.2
Total Common Equity	1,317	1,190	926.11	724.99	653.03
Minority Interest	-	-	11.01	21.64	22.18
Shareholders' Equity	1,317	1,190	937.11	746.62	675.21
Total Liabilities & Equity	1,949	1,989	2,311	1,680	1,434
Total Debt	352.84	533.72	1,032	625.84	524.03
Net Cash (Debt)	218.21	-27.71	-638.72	-353.86	-203.85
Net Cash Per Share	5.32	-0.75	-17.32	-9.66	-5.58
Filing Date Shares Outstanding	40.9	40.9	36.4	36.4	36.4
Total Common Shares Outstanding	40.9	40.9	36.4	36.4	36.4
Working Capital	752.51	670.51	463.72	582.48	410.43
Book Value Per Share	32.20	29.10	25.44	19.92	17.94
Tangible Book Value	1,312	1,187	922.72	720.93	649.26
Tangible Book Value Per Share	32.09	29.03	25.35	19.81	17.84
Land	164.75	164.75	164.75	174.62	174.62
Buildings	57.09	54.61	56.89	57.5	56.96
Machinery	114.68	89.82	124.68	143.37	138.71
Construction In Progress	156.02	108.01	4	2.62	2.64

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