Advanced Material 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	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	526.42	500.46	449.53	336.94
Cash & Short-Term Investments	526.42	500.46	449.53	336.94
Cash Growth	5.19%	11.33%	33.41%	-
Accounts Receivable	34.85	82.22	70.41	130.85
Other Receivables	1.3	7.56	3.37	1.88
Receivables	36.15	89.79	73.78	132.73
Inventory	45.43	44.76	60.07	57.55
Prepaid Expenses	11.62	7.84	1.25	7.62
Other Current Assets	0.01	0.03	0.2	0.04
Total Current Assets	619.64	642.87	584.82	534.89
Property, Plant & Equipment	657.12	378.84	267.99	290.09
Long-Term Investments	10.5	-	-	-
Other Intangible Assets	3.95	1.46	1.3	0.25
Long-Term Deferred Tax Assets	12.18	3.39	3.67	0
Other Long-Term Assets	95.11	71.42	20.29	14
Total Assets	1,398	1,098	878.07	839.23
Accounts Payable	8.04	14.18	10.25	15.43
Accrued Expenses	-	24.17	25.94	23.44
Short-Term Debt	-	-	-	26
Current Portion of Long-Term Debt	-	139.03	-	-
Current Portion of Leases	11.51	10.41	10.2	10.43
Current Income Taxes Payable	21.87	6.13	-	-
Current Unearned Revenue	14.06	43.6	21.83	9.16
Other Current Liabilities	44.16	21.57	13.83	13
Total Current Liabilities	99.64	259.1	82.04	97.46
Long-Term Debt	226.29	93.59	137	137
Long-Term Leases	7.07	13.8	23.19	33.39
Pension & Post-Retirement Benefits	4.3	1.05	0.78	0.68
Long-Term Deferred Tax Liabilities	-	5.84	-	-
Total Liabilities	337.3	373.38	243.02	268.52
Common Stock	400	337.5	337.5	337.5
Additional Paid-In Capital	-	437.3	421.5	421.5
Retained Earnings	50.3	-65.2	-123.95	-188.29
Comprehensive Income & Other	610.88	15	-	-
Shareholders' Equity	1,061	724.61	635.05	570.71
Total Liabilities & Equity	1,398	1,098	878.07	839.23
Total Debt	244.87	256.83	170.39	206.82
Net Cash (Debt)	281.55	243.63	279.14	130.13
Net Cash Growth	15.57%	-12.72%	114.52%	-
Net Cash Per Share	7.83	7.21	8.27	4.30
Filing Date Shares Outstanding	35.77	35.25	35.25	30.25
Total Common Shares Outstanding	35.77	35.25	35.25	30.25
Working Capital	520	383.78	502.78	437.43
Book Value Per Share	29.67	20.56	18.02	18.87
Tangible Book Value	1,057	723.15	633.75	570.47
Tangible Book Value Per Share	29.56	20.51	17.98	18.86
Land	-	173.89	173.89	173.89
Machinery	-	330.65	323.51	318.37
Construction In Progress	-	133.91	-	-
Leasehold Improvements	-	18.21	18.11	16.43

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