Accordance Systems 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	181.27	128.79	58.3
Cash & Short-Term Investments	181.27	128.79	58.3
Cash Growth	40.75%	120.90%	-
Receivables	51.38	73.14	47.93
Inventory	33.89	20.5	11.25
Prepaid Expenses	2.58	-	-
Other Current Assets	0.14	2.54	2.84
Total Current Assets	269.26	224.97	120.32
Property, Plant & Equipment	205.81	107.45	107.69
Long-Term Investments	1.53	2.52	2.59
Long-Term Deferred Tax Assets	2.07	1.62	-
Other Long-Term Assets	21.81	18.34	18.65
Total Assets	500.48	354.89	249.25
Accounts Payable	5.47	6.81	15.24
Accrued Expenses	15.09	24.27	14
Current Portion of Long-Term Debt	4.36	2.25	2.21
Current Income Taxes Payable	9.89	10.5	3.29
Current Unearned Revenue	28.89	3.73	4.73
Other Current Liabilities	10.93	9.32	8.22
Total Current Liabilities	74.63	56.88	47.68
Long-Term Debt	84.27	39.65	41.91
Other Long-Term Liabilities	0.27	0.12	0.08
Total Liabilities	159.18	96.65	89.68
Common Stock	184	120	80
Additional Paid-In Capital	34.88	40.48	2.95
Retained Earnings	122.3	97.7	76.62
Comprehensive Income & Other	0.13	0.07	-
Shareholders' Equity	341.31	258.24	159.57
Total Liabilities & Equity	500.48	354.89	249.25
Total Debt	88.63	41.91	44.13
Net Cash (Debt)	92.63	86.88	14.18
Net Cash Growth	6.62%	512.92%	-
Net Cash Per Share	5.05	5.53	1.22
Filing Date Shares Outstanding	18.4	19.25	11.58
Total Common Shares Outstanding	18.4	19.25	11.58
Working Capital	194.63	168.1	72.64
Book Value Per Share	18.55	13.42	13.78
Tangible Book Value	341.31	258.24	159.57
Tangible Book Value Per Share	18.55	13.42	13.78
Land	101.64	53.51	53.51
Buildings	105.43	55.78	55.78
Machinery	12.12	7.96	5.75