Spec Products 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	547.98	488.27	496.87	413.78	306.84	185.61
Short-Term Investments	-	40.79	-	15	3.07	-
Trading Asset Securities	139.24	135.17	74.19	77.23	83.73	86.37
Cash & Short-Term Investments	687.23	664.24	571.06	506.01	393.64	271.98
Cash Growth	-16.61%	16.32%	12.85%	28.55%	44.73%	-15.05%
Accounts Receivable	426.02	441.73	386.61	337.91	477.84	482.9
Other Receivables	14.2	24.95	20.32	14.29	17.24	20.55
Receivables	440.22	466.69	406.93	352.2	495.08	503.45
Inventory	135.83	147.2	185.82	153.39	200.75	247.88
Other Current Assets	62.01	45.79	29.78	289.75	594.06	78.17
Total Current Assets	1,325	1,324	1,194	1,301	1,684	1,101
Property, Plant & Equipment	719.46	710.72	437.37	369.74	319.6	296.93
Other Intangible Assets	4.48	3.32	4.56	2.82	3.38	4.05
Long-Term Deferred Tax Assets	14.27	14.51	15.61	12.32	12.07	6.48
Other Long-Term Assets	27.11	27.76	297.87	302.99	291.99	271.02
Total Assets	2,091	2,080	1,949	1,989	2,311	1,680
Accounts Payable	136.98	143.05	118.59	95.05	124.55	177.34
Short-Term Debt	139	139	60	146.42	642.88	191
Current Portion of Long-Term Debt	14.64	36.99	100.11	213.35	227.95	14.74
Current Portion of Leases	5.48	6.19	8.04	7.82	9.92	6.41
Current Income Taxes Payable	26.35	11.22	34.24	57.14	74.97	23.47
Current Unearned Revenue	9.49	6.24	5.79	5.7	10.09	14.54
Other Current Liabilities	64.44	93.58	114.31	105.36	129.44	91.5
Total Current Liabilities	396.38	436.26	441.08	630.83	1,220	519
Long-Term Debt	62.87	82.25	173.94	155.69	105.51	402.16
Long-Term Leases	5.09	6.12	10.76	10.44	46.1	11.52
Long-Term Deferred Tax Liabilities	6.19	5.14	6.31	2.15	2.04	0.66
Total Liabilities	470.53	529.77	632.08	799.11	1,373	933.34
Common Stock	463.57	463.57	408.97	408.97	363.97	363.97
Additional Paid-In Capital	419.15	419.15	208.42	208.42	88.78	88.78
Retained Earnings	773.79	705.29	698.53	572.8	472.93	272.18
Treasury Stock	-38.8	-38.8	-	-	-	-
Comprehensive Income & Other	2.37	1.25	1	-0.09	0.44	0.06
Total Common Equity	1,620	1,550	1,317	1,190	926.11	724.99
Minority Interest	-	-	-	-	11.01	21.64
Shareholders' Equity	1,620	1,550	1,317	1,190	937.11	746.62
Total Liabilities & Equity	2,091	2,080	1,949	1,989	2,311	1,680
Total Debt	227.08	270.55	352.84	533.72	1,032	625.84
Net Cash (Debt)	460.15	393.69	218.21	-27.71	-638.72	-353.86
Net Cash Growth	-7.21%	80.42%	-	-	-	-
Net Cash Per Share	9.99	8.72	5.32	-0.75	-17.32	-9.66
Filing Date Shares Outstanding	45.56	45.56	40.9	40.9	36.4	36.4
Total Common Shares Outstanding	45.56	45.56	40.9	40.9	36.4	36.4
Working Capital	928.9	887.64	752.51	670.51	463.72	582.48
Book Value Per Share	35.56	34.03	32.20	29.10	25.44	19.92
Tangible Book Value	1,616	1,547	1,312	1,187	922.72	720.93
Tangible Book Value Per Share	35.46	33.96	32.09	29.03	25.35	19.81
Land	414.96	414.96	164.75	164.75	164.75	174.62
Buildings	229.45	213.93	57.09	54.61	56.89	57.5
Machinery	150.73	150.54	114.68	89.82	124.68	143.37
Construction In Progress	0.18	0.18	156.02	108.01	4	2.62