Spirit Scientific 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	146.1	262.28	275.55	98.09
Cash & Short-Term Investments	296.1	262.28	275.55	98.09
Cash Growth	-	-4.82%	180.92%	-
Accounts Receivable	34	30.43	37.76	15.71
Other Receivables	0.03	0.04	0	0.09
Receivables	34.04	30.47	37.76	15.8
Inventory	15.14	12.21	6.83	5.63
Prepaid Expenses	10.11	8.48	1.93	1.71
Other Current Assets	0.01	0.06	0.04	0.01
Total Current Assets	355.39	313.51	322.11	121.24
Property, Plant & Equipment	124.68	118.77	70.2	75.09
Long-Term Investments	1.87	1.89	-	-
Other Intangible Assets	7.83	9.24	9.12	10.63
Long-Term Deferred Tax Assets	5.97	3.57	3.14	0.22
Other Long-Term Assets	3.9	3.84	5.67	2.16
Total Assets	499.63	450.82	410.23	209.34
Accounts Payable	3.5	4.15	2.76	1.42
Accrued Expenses	32.69	26.79	26.05	-
Current Portion of Leases	9.49	8.25	9.02	9.14
Current Income Taxes Payable	5.53	3.04	3.63	0.35
Current Unearned Revenue	8.91	11.12	17.1	11.63
Other Current Liabilities	11.02	14.57	9.53	24.08
Total Current Liabilities	71.15	67.92	68.09	46.61
Long-Term Leases	34.45	22.07	25.8	30.84
Long-Term Deferred Tax Liabilities	0.11	0.15	0.19	-
Other Long-Term Liabilities	4.35	1.47	1.44	1.41
Total Liabilities	110.06	91.61	95.52	78.86
Common Stock	177	159.05	152.45	122.45
Additional Paid-In Capital	193.58	197.95	158.03	10.66
Retained Earnings	23.41	5.56	5.04	-2.63
Comprehensive Income & Other	-4.41	-3.34	-0.81	-
Shareholders' Equity	389.57	359.21	314.72	130.48
Total Liabilities & Equity	499.63	450.82	410.23	209.34
Total Debt	43.95	30.33	34.81	39.98
Net Cash (Debt)	252.15	231.96	240.74	58.11
Net Cash Growth	-	-3.65%	314.27%	-
Net Cash Per Share	14.42	13.74	17.68	4.47
Filing Date Shares Outstanding	17.7	17.49	16.77	13.01
Total Common Shares Outstanding	17.7	17.49	16.77	13.01
Working Capital	284.24	245.59	254.02	74.63
Book Value Per Share	22.01	20.53	18.77	10.03
Tangible Book Value	381.74	349.98	305.6	119.85
Tangible Book Value Per Share	21.57	20.00	18.22	9.21
Machinery	52.03	50.24	23.81	-
Construction In Progress	-	0.67	-	-
Leasehold Improvements	80.99	79.81	31.03	-

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