Comtrend 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	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	979.9	845.89	492.71	523.36	482.21	1,119
Short-Term Investments	77.87	121.95	66.13	62.21	59.85	56.91
Cash & Short-Term Investments	1,058	967.84	558.84	585.57	542.06	1,176
Cash Growth	-5.60%	73.19%	-4.57%	8.03%	-53.90%	121.37%
Accounts Receivable	81.01	517.24	180.58	417.73	370.77	397.9
Other Receivables	5.36	5.19	25.19	24.8	18.98	7.35
Receivables	86.37	522.43	205.77	442.53	389.75	405.25
Inventory	109.71	423.01	561.41	384.37	679.66	358.13
Prepaid Expenses	8.55	11.33	8.85	9.74	9.71	6.79
Other Current Assets	0.11	0.02	0.02	1.23	0.13	12.41
Total Current Assets	1,263	1,925	1,335	1,423	1,621	1,958
Property, Plant & Equipment	295.42	299.29	318.59	311.03	67.12	118.96
Long-Term Investments	34.92	13.03	21.52	20.2	-	-
Other Intangible Assets	0.4	1.17	2.21	1.6	-	-
Long-Term Deferred Tax Assets	48.93	64.46	32.05	25.29	33.19	17.04
Other Long-Term Assets	8.11	8.45	8.91	7.01	62.79	6.18
Total Assets	1,650	2,311	1,718	1,789	1,784	2,100
Accounts Payable	45.59	343.67	333.8	214.21	380.18	445.15
Accrued Expenses	78.21	97.09	31.58	30.74	52.5	93.81
Short-Term Debt	-	-	177.61	-	-	-
Current Portion of Long-Term Debt	10.12	9.15	-	-	-	-
Current Portion of Leases	10.04	8.01	13.62	10.85	12.45	14.95
Current Income Taxes Payable	9.06	119.95	-	0.49	5.75	12.4
Current Unearned Revenue	35.43	10.29	5	3.8	1.21	14.8
Other Current Liabilities	71.8	81.63	46.81	60.58	50.49	53.76
Total Current Liabilities	260.26	669.79	608.43	320.67	502.58	634.86
Long-Term Debt	183.24	190.85	200	200	-	-
Long-Term Leases	17.04	18.47	25.29	8.34	9.51	55.72
Pension & Post-Retirement Benefits	-	-	-	-	9.07	9.32
Long-Term Deferred Tax Liabilities	1.11	3.44	0.01	0.27	-	1.49
Total Liabilities	461.65	882.54	833.72	529.28	521.16	701.39
Common Stock	659.99	586.66	586.66	582.59	572.96	563.85
Additional Paid-In Capital	251.15	251.15	350.16	350.16	349.42	345.52
Retained Earnings	218.19	486.83	-99	287.73	330.36	479.69
Comprehensive Income & Other	59.3	103.83	46.62	38.79	10.52	10.03
Total Common Equity	1,189	1,428	884.43	1,259	1,263	1,399
Shareholders' Equity	1,189	1,428	884.43	1,259	1,263	1,399
Total Liabilities & Equity	1,650	2,311	1,718	1,789	1,784	2,100
Total Debt	220.45	226.47	416.51	219.19	21.95	70.67
Net Cash (Debt)	837.32	741.37	142.33	366.38	520.11	1,105
Net Cash Growth	1.93%	420.89%	-61.15%	-29.56%	-52.93%	147.91%
Net Cash Per Share	12.69	11.12	2.16	5.59	8.10	18.23
Filing Date Shares Outstanding	66	66	66	65.54	64.46	63.43
Total Common Shares Outstanding	66	66	66	65.54	64.46	63.43
Working Capital	1,002	1,255	726.46	1,103	1,119	1,323
Book Value Per Share	18.01	21.64	13.40	19.21	19.60	22.06
Tangible Book Value	1,188	1,427	882.22	1,258	1,263	1,399
Tangible Book Value Per Share	18.00	21.63	13.37	19.19	19.60	22.06
Land	190.05	190.05	190.05	190.05	-	-
Buildings	96.18	92.04	67.05	67.05	-	-
Machinery	89.87	199.25	210.54	209.3	188.83	182.75

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