Spirit Scientific Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	305.37	262.28	275.55	98.09
Cash & Short-Term Investments	305.37	262.28	275.55	98.09
Cash Growth	16.43%	-4.82%	180.92%	-
Accounts Receivable	31.86	30.43	37.76	15.71
Other Receivables	0.05	0.04	0	0.09
Receivables	31.91	30.47	37.76	15.8
Inventory	14.57	12.21	6.83	5.63
Prepaid Expenses	10.4	8.48	1.93	1.71
Other Current Assets	0.01	0.06	0.04	0.01
Total Current Assets	362.26	313.51	322.11	121.24
Property, Plant & Equipment	117.26	118.77	70.2	75.09
Long-Term Investments	1.87	1.89	-	-
Other Intangible Assets	7.27	9.24	9.12	10.63
Long-Term Deferred Tax Assets	7.2	3.57	3.14	0.22
Other Long-Term Assets	4.6	3.84	5.67	2.16
Total Assets	500.45	450.82	410.23	209.34
Accounts Payable	3.01	4.15	2.76	1.42
Accrued Expenses	-	26.79	26.05	-
Current Portion of Leases	9.49	8.25	9.02	9.14
Current Income Taxes Payable	7.41	3.04	3.63	0.35
Current Unearned Revenue	12.37	11.12	17.1	11.63
Other Current Liabilities	43.79	14.57	9.53	24.08
Total Current Liabilities	76.07	67.92	68.09	46.61
Long-Term Leases	31.6	22.07	25.8	30.84
Long-Term Deferred Tax Liabilities	0.08	0.15	0.19	-
Other Long-Term Liabilities	4.32	1.47	1.44	1.41
Total Liabilities	112.07	91.61	95.52	78.86
Common Stock	177	159.05	152.45	122.45
Additional Paid-In Capital	193.77	197.95	158.03	10.66
Retained Earnings	24.41	5.56	5.04	-2.63
Comprehensive Income & Other	-6.79	-3.34	-0.81	-
Shareholders' Equity	388.39	359.21	314.72	130.48
Total Liabilities & Equity	500.45	450.82	410.23	209.34
Total Debt	41.08	30.33	34.81	39.98
Net Cash (Debt)	264.29	231.96	240.74	58.11
Net Cash Growth	13.94%	-3.65%	314.27%	-
Net Cash Per Share	14.89	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	286.19	245.59	254.02	74.63
Book Value Per Share	21.94	20.53	18.77	10.03
Tangible Book Value	381.12	349.98	305.6	119.85
Tangible Book Value Per Share	21.53	20.00	18.22	9.21
Machinery	-	50.24	23.81	-
Construction In Progress	-	0.67	-	-
Leasehold Improvements	-	79.81	31.03	-

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