Advanced Material Systems 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	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	331.17	500.46	449.53	336.94
Cash & Short-Term Investments	331.17	500.46	449.53	336.94
Cash Growth	-1.71%	11.33%	33.41%	-
Accounts Receivable	92.6	82.22	70.41	130.85
Other Receivables	3.9	7.56	3.37	1.88
Receivables	96.49	89.79	73.78	132.73
Inventory	51.36	44.76	60.07	57.55
Prepaid Expenses	7.19	7.84	1.25	7.62
Other Current Assets	0.21	0.03	0.2	0.04
Total Current Assets	486.41	642.87	584.82	534.89
Property, Plant & Equipment	526.07	378.84	267.99	290.09
Other Intangible Assets	4.34	1.46	1.3	0.25
Long-Term Deferred Tax Assets	11.67	3.39	3.67	0
Other Long-Term Assets	98.45	71.42	20.29	14
Total Assets	1,127	1,098	878.07	839.23
Accounts Payable	20.6	14.18	10.25	15.43
Accrued Expenses	18.49	24.17	25.94	23.44
Short-Term Debt	-	-	-	26
Current Portion of Long-Term Debt	142.6	139.03	-	-
Current Portion of Leases	9.99	10.41	10.2	10.43
Current Income Taxes Payable	20.53	6.13	-	-
Current Unearned Revenue	15.11	43.6	21.83	9.16
Other Current Liabilities	22.35	21.57	13.83	13
Total Current Liabilities	249.67	259.1	82.04	97.46
Long-Term Debt	114.19	93.59	137	137
Long-Term Leases	8.86	13.8	23.19	33.39
Pension & Post-Retirement Benefits	1.05	1.05	0.78	0.68
Long-Term Deferred Tax Liabilities	-	5.84	-	-
Total Liabilities	373.76	373.38	243.02	268.52
Common Stock	352.5	337.5	337.5	337.5
Additional Paid-In Capital	372.11	437.3	421.5	421.5
Retained Earnings	28.58	-65.2	-123.95	-188.29
Comprehensive Income & Other	-	15	-	-
Shareholders' Equity	753.18	724.61	635.05	570.71
Total Liabilities & Equity	1,127	1,098	878.07	839.23
Total Debt	275.63	256.83	170.39	206.82
Net Cash (Debt)	55.54	243.63	279.14	130.13
Net Cash Growth	-57.32%	-12.72%	114.52%	-
Net Cash Per Share	1.61	7.21	8.27	4.30
Filing Date Shares Outstanding	35.25	35.25	35.25	30.25
Total Common Shares Outstanding	35.25	35.25	35.25	30.25
Working Capital	236.75	383.78	502.78	437.43
Book Value Per Share	21.37	20.56	18.02	18.87
Tangible Book Value	748.84	723.15	633.75	570.47
Tangible Book Value Per Share	21.24	20.51	17.98	18.86
Land	173.89	173.89	173.89	173.89
Machinery	332.06	330.65	323.51	318.37
Construction In Progress	294.61	133.91	-	-
Leasehold Improvements	18.21	18.21	18.11	16.43

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