Comtrend Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	849.04	924.49	845.89	492.71	523.36	482.21
Short-Term Investments	64.27	74.78	121.95	66.13	62.21	59.85
Cash & Short-Term Investments	913.32	999.27	967.84	558.84	585.57	542.06
Cash Growth	-9.03%	3.25%	73.19%	-4.57%	8.03%	-53.90%
Accounts Receivable	92.62	86.3	517.24	180.58	417.73	370.77
Other Receivables	5.89	3.99	5.19	25.19	24.8	18.98
Receivables	98.51	90.3	522.43	205.77	442.53	389.75
Inventory	101.81	97.8	423.01	561.41	384.37	679.66
Prepaid Expenses	-	3.88	5.4	8.85	9.74	9.71
Other Current Assets	8.75	0.22	5.95	0.02	1.23	0.13
Total Current Assets	1,122	1,191	1,925	1,335	1,423	1,621
Property, Plant & Equipment	286.27	287.36	299.29	318.59	311.03	67.12
Long-Term Investments	34.87	27.55	13.03	21.52	20.2	-
Other Intangible Assets	0.07	0.19	1.17	2.21	1.6	-
Long-Term Deferred Tax Assets	43.43	43.85	64.46	32.05	25.29	33.19
Other Long-Term Assets	8.81	9.19	8.45	8.91	7.01	62.79
Total Assets	1,496	1,560	2,311	1,718	1,789	1,784
Accounts Payable	101.09	90.41	343.67	333.8	214.21	380.18
Accrued Expenses	-	35.01	97.09	31.58	30.74	52.5
Short-Term Debt	-	-	-	177.61	-	-
Current Portion of Long-Term Debt	-	10.18	9.15	-	-	-
Current Portion of Leases	8.25	8.78	8.01	13.62	10.85	12.45
Current Income Taxes Payable	3.58	3.53	119.95	-	0.49	5.75
Current Unearned Revenue	32.66	29.29	10.29	5	3.8	1.21
Other Current Liabilities	126.98	79.62	81.63	46.81	60.58	50.49
Total Current Liabilities	272.55	256.81	669.79	608.43	320.67	502.58
Long-Term Debt	178.1	180.67	190.85	200	200	-
Long-Term Leases	11.06	12.84	18.47	25.29	8.34	9.51
Pension & Post-Retirement Benefits	-	-	-	-	-	9.07
Long-Term Deferred Tax Liabilities	1.32	1.29	3.44	0.01	0.27	-
Total Liabilities	463.03	451.61	882.54	833.72	529.28	521.16
Common Stock	659.99	659.99	586.66	586.66	582.59	572.96
Additional Paid-In Capital	251.15	251.15	251.15	350.16	350.16	349.42
Retained Earnings	73.78	137	486.83	-99	287.73	330.36
Comprehensive Income & Other	47.87	59.84	103.83	46.62	38.79	10.52
Shareholders' Equity	1,033	1,108	1,428	884.43	1,259	1,263
Total Liabilities & Equity	1,496	1,560	2,311	1,718	1,789	1,784
Total Debt	197.4	212.47	226.47	416.51	219.19	21.95
Net Cash (Debt)	715.91	786.8	741.37	142.33	366.38	520.11
Net Cash Growth	-7.64%	6.13%	420.89%	-61.15%	-29.56%	-52.93%
Net Cash Per Share	10.85	11.92	11.12	2.16	5.59	8.10
Filing Date Shares Outstanding	66	66	66	66	65.54	64.46
Total Common Shares Outstanding	66	66	66	66	65.54	64.46
Working Capital	849.82	934.66	1,255	726.46	1,103	1,119
Book Value Per Share	15.65	16.79	21.64	13.40	19.21	19.60
Tangible Book Value	1,033	1,108	1,427	882.22	1,258	1,263
Tangible Book Value Per Share	15.65	16.79	21.63	13.37	19.19	19.60
Land	-	190.05	190.05	190.05	190.05	-
Buildings	-	96.18	92.04	67.05	67.05	-
Machinery	-	87.32	199.25	210.54	209.3	188.83

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