Comtrend 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	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	924.49	845.89	492.71	523.36	482.21
Short-Term Investments	74.78	121.95	66.13	62.21	59.85
Cash & Short-Term Investments	999.27	967.84	558.84	585.57	542.06
Cash Growth	3.25%	73.19%	-4.57%	8.03%	-53.90%
Accounts Receivable	86.3	517.24	180.58	417.73	370.77
Other Receivables	3.26	5.19	25.19	24.8	18.98
Receivables	89.56	522.43	205.77	442.53	389.75
Inventory	97.8	423.01	561.41	384.37	679.66
Prepaid Expenses	-	11.33	8.85	9.74	9.71
Other Current Assets	4.84	0.02	0.02	1.23	0.13
Total Current Assets	1,191	1,925	1,335	1,423	1,621
Property, Plant & Equipment	287.36	299.29	318.59	311.03	67.12
Long-Term Investments	27.55	13.03	21.52	20.2	-
Other Intangible Assets	0.19	1.17	2.21	1.6	-
Long-Term Deferred Tax Assets	43.85	64.46	32.05	25.29	33.19
Other Long-Term Assets	9.19	8.45	8.91	7.01	62.79
Total Assets	1,560	2,311	1,718	1,789	1,784
Accounts Payable	90.41	343.67	333.8	214.21	380.18
Accrued Expenses	-	97.09	31.58	30.74	52.5
Short-Term Debt	-	-	177.61	-	-
Current Portion of Long-Term Debt	-	9.15	-	-	-
Current Portion of Leases	8.78	8.01	13.62	10.85	12.45
Current Income Taxes Payable	3.53	119.95	-	0.49	5.75
Current Unearned Revenue	29.29	10.29	5	3.8	1.21
Other Current Liabilities	124.8	81.63	46.81	60.58	50.49
Total Current Liabilities	256.81	669.79	608.43	320.67	502.58
Long-Term Debt	180.67	190.85	200	200	-
Long-Term Leases	12.84	18.47	25.29	8.34	9.51
Pension & Post-Retirement Benefits	-	-	-	-	9.07
Long-Term Deferred Tax Liabilities	1.29	3.44	0.01	0.27	-
Total Liabilities	451.61	882.54	833.72	529.28	521.16
Common Stock	659.99	586.66	586.66	582.59	572.96
Additional Paid-In Capital	251.15	251.15	350.16	350.16	349.42
Retained Earnings	137	486.83	-99	287.73	330.36
Comprehensive Income & Other	59.84	103.83	46.62	38.79	10.52
Shareholders' Equity	1,108	1,428	884.43	1,259	1,263
Total Liabilities & Equity	1,560	2,311	1,718	1,789	1,784
Total Debt	202.29	226.47	416.51	219.19	21.95
Net Cash (Debt)	796.98	741.37	142.33	366.38	520.11
Net Cash Growth	7.50%	420.89%	-61.15%	-29.56%	-52.93%
Net Cash Per Share	12.07	11.12	2.16	5.59	8.10
Filing Date Shares Outstanding	66.15	66	66	65.54	64.46
Total Common Shares Outstanding	66.15	66	66	65.54	64.46
Working Capital	934.66	1,255	726.46	1,103	1,119
Book Value Per Share	16.75	21.64	13.40	19.21	19.60
Tangible Book Value	1,108	1,427	882.22	1,258	1,263
Tangible Book Value Per Share	16.75	21.63	13.37	19.19	19.60
Land	-	190.05	190.05	190.05	-
Buildings	-	92.04	67.05	67.05	-
Machinery	-	199.25	210.54	209.3	188.83

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