Ideal Bike 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	397.71	404.57	628.51	686.81	823.67	766.32
Short-Term Investments	-	-	-	-	-	9.61
Trading Asset Securities	62.19	60.62	20.85	13.88	21.6	17.33
Cash & Short-Term Investments	459.89	465.19	649.36	700.69	845.27	793.26
Cash Growth	-36.55%	-28.36%	-7.33%	-17.10%	6.56%	14.13%
Accounts Receivable	172.33	471.37	555.93	1,330	668.18	744.73
Other Receivables	33.79	34.07	36.28	70.07	67.08	51.3
Receivables	206.12	505.44	592.21	1,400	735.25	796.03
Inventory	1,706	1,971	2,556	2,835	2,033	1,189
Prepaid Expenses	9.31	16.83	35.14	40.73	29.18	16.18
Other Current Assets	3.26	3.54	4.31	67.56	5.59	2.3
Total Current Assets	2,385	2,962	3,837	5,045	3,648	2,797
Property, Plant & Equipment	629.46	660.11	669.54	697.07	619.57	642.23
Long-Term Investments	160.43	83.92	19.75	16.19	79.12	105.73
Other Intangible Assets	221.68	232.65	218.65	219.44	198.76	204.48
Long-Term Deferred Tax Assets	59.68	207.64	201.84	211.26	267.92	294.08
Other Long-Term Assets	216.79	252.85	364.77	373.71	421.58	403.2
Total Assets	3,673	4,399	5,312	6,562	5,235	4,447
Accounts Payable	186.33	355.04	413.14	871.33	932.61	891.39
Accrued Expenses	40.77	53.61	123.78	176.82	133.98	61.09
Short-Term Debt	1,156	1,077	1,319	1,441	922.59	820.55
Current Portion of Long-Term Debt	152.03	314.68	655.08	429.65	575.56	439.59
Current Portion of Leases	9.24	9.6	9.84	15.11	0.56	1.65
Current Income Taxes Payable	0.24	21.25	5.87	0.91	11.27	13.45
Current Unearned Revenue	81.4	97.62	149.7	270.41	168.72	161
Other Current Liabilities	52.06	70.12	94.73	183.68	68.42	70.2
Total Current Liabilities	1,678	1,999	2,771	3,389	2,814	2,459
Long-Term Debt	194.64	63.57	244.45	599.43	289.66	491.24
Long-Term Leases	9.96	15.89	0.45	10.34	-	0.56
Pension & Post-Retirement Benefits	3.87	3.92	6.47	16.03	18.62	24.88
Long-Term Deferred Tax Liabilities	65.34	127.03	146.47	146.7	115.45	105.89
Other Long-Term Liabilities	0.09	0.09	-	-	-	-
Total Liabilities	1,952	2,209	3,169	4,162	3,237	3,081
Common Stock	3,267	3,267	3,017	3,017	2,996	2,433
Additional Paid-In Capital	102.32	102.32	132.32	132.32	125.43	92.94
Retained Earnings	-1,558	-823.6	-592.71	-310.11	-646.62	-731.2
Comprehensive Income & Other	-91.09	-356.05	-413.78	-438.75	-477.26	-429.07
Total Common Equity	1,721	2,190	2,143	2,401	1,998	1,365
Shareholders' Equity	1,721	2,190	2,143	2,401	1,998	1,365
Total Liabilities & Equity	3,673	4,399	5,312	6,562	5,235	4,447
Total Debt	1,522	1,480	2,229	2,496	1,788	1,754
Net Cash (Debt)	-1,062	-1,015	-1,579	-1,795	-943.1	-960.32
Net Cash Per Share	-3.25	-3.23	-5.23	-5.95	-3.30	-3.94
Filing Date Shares Outstanding	326.72	326.72	301.72	301.72	299.6	243.28
Total Common Shares Outstanding	326.72	326.72	301.72	301.72	299.6	243.28
Working Capital	706.8	963.24	1,066	1,656	834.34	338.28
Book Value Per Share	5.27	6.70	7.10	7.96	6.67	5.61
Tangible Book Value	1,499	1,957	1,924	2,181	1,799	1,161
Tangible Book Value Per Share	4.59	5.99	6.38	7.23	6.00	4.77
Land	133.82	132.72	132.17	113.91	113.82	114.24
Buildings	865.54	883.82	862.82	818.47	796.77	794.71
Machinery	624.38	644.13	623.98	671.62	589.27	587.17

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.