New Smart Technology 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
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	106.54	133.97	140.35	117.3
Short-Term Investments	112.03	133.14	142.77	224.82
Trading Asset Securities	-	23.78	31.55	53.06
Cash & Short-Term Investments	218.57	290.89	314.67	395.18
Cash Growth	-30.54%	-7.56%	-20.37%	-
Accounts Receivable	57.98	46.22	28.31	43.01
Other Receivables	83.93	86.42	76.72	6.02
Receivables	141.91	132.65	105.02	49.04
Inventory	14.84	38.95	48.59	69.09
Prepaid Expenses	7.35	8.53	27.51	9.21
Other Current Assets	63.99	62.87	65.94	0.69
Total Current Assets	446.66	533.88	561.73	523.2
Property, Plant & Equipment	196.76	193.07	186.67	162.29
Long-Term Investments	6.51	8.06	0.32	1.91
Other Intangible Assets	1.61	1.26	1.23	0.66
Long-Term Deferred Tax Assets	7.12	9.45	28.6	23.76
Other Long-Term Assets	41.66	2.61	0.28	0.53
Total Assets	700.33	748.34	778.82	712.34
Accounts Payable	11.86	90.22	70.06	48.06
Accrued Expenses	29.32	28.73	30.39	21.05
Short-Term Debt	-	-	20	1.67
Current Portion of Long-Term Debt	2.4	0.96	-	1.65
Current Portion of Leases	6.68	5.04	4.33	6.48
Current Income Taxes Payable	1.12	-	10.07	-
Current Unearned Revenue	12.18	58.51	135.35	126.64
Other Current Liabilities	72.62	11.12	18.95	48.85
Total Current Liabilities	136.19	194.58	289.15	254.4
Long-Term Debt	112.6	114.04	115	133.35
Long-Term Leases	11.74	15.11	4.48	2.37
Long-Term Deferred Tax Liabilities	1.44	0.66	2.21	0.14
Total Liabilities	261.97	324.38	410.84	390.25
Common Stock	231.15	231.15	223.17	220
Additional Paid-In Capital	76.51	76.42	69.14	64.75
Retained Earnings	151.12	133.59	96.96	39.88
Treasury Stock	-	-	-12.75	-12.75
Comprehensive Income & Other	-20.42	-17.2	-8.54	10.21
Shareholders' Equity	438.35	423.95	367.98	322.09
Total Liabilities & Equity	700.33	748.34	778.82	712.34
Total Debt	133.43	135.15	143.81	145.51
Net Cash (Debt)	85.15	155.74	170.86	249.67
Net Cash Growth	-50.17%	-8.85%	-31.57%	-
Net Cash Per Share	3.63	6.76	7.84	11.72
Filing Date Shares Outstanding	23.11	23.11	21.89	21.24
Total Common Shares Outstanding	23.11	23.11	21.89	21.24
Working Capital	310.47	339.31	272.57	268.8
Book Value Per Share	18.96	18.34	16.81	15.16
Tangible Book Value	436.74	422.69	366.75	321.43
Tangible Book Value Per Share	18.90	18.29	16.75	15.13
Land	62.22	62.22	62.22	62.22
Buildings	70.18	70.18	70.18	70.18
Machinery	78.63	68.32	56.82	35.01
Leasehold Improvements	18.48	18.48	18.44	6.16