Ideal Bike 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	569.16	404.57	628.51	686.81	823.67
Trading Asset Securities	60.85	60.62	20.85	13.88	21.6
Cash & Short-Term Investments	630.01	465.19	649.36	700.69	845.27
Cash Growth	35.43%	-28.36%	-7.33%	-17.10%	6.56%
Accounts Receivable	149.29	471.37	555.93	1,330	668.18
Other Receivables	21.36	34.07	36.28	70.07	67.08
Receivables	170.65	505.44	592.21	1,400	735.25
Inventory	1,712	1,971	2,556	2,835	2,033
Prepaid Expenses	44.95	16.83	35.14	40.73	29.18
Other Current Assets	3.38	3.54	4.31	67.56	5.59
Total Current Assets	2,561	2,962	3,837	5,045	3,648
Property, Plant & Equipment	649.15	660.11	669.54	697.07	619.57
Long-Term Investments	354.07	83.92	19.75	16.19	79.12
Other Intangible Assets	227.99	232.65	218.65	219.44	198.76
Long-Term Deferred Tax Assets	62.52	207.64	201.84	211.26	267.92
Other Long-Term Assets	11.92	252.85	364.77	373.71	421.58
Total Assets	3,867	4,399	5,312	6,562	5,235
Accounts Payable	221.43	355.04	413.14	871.33	932.61
Accrued Expenses	-	53.61	123.78	176.82	133.98
Short-Term Debt	1,094	1,077	1,319	1,441	922.59
Current Portion of Long-Term Debt	134.93	314.68	655.08	429.65	575.56
Current Portion of Leases	10.93	9.6	9.84	15.11	0.56
Current Income Taxes Payable	4.39	21.25	5.87	0.91	11.27
Current Unearned Revenue	96.48	97.62	149.7	270.41	168.72
Other Current Liabilities	65.98	70.12	94.73	183.68	68.42
Total Current Liabilities	1,628	1,999	2,771	3,389	2,814
Long-Term Debt	465.89	63.57	244.45	599.43	289.66
Long-Term Leases	18.06	15.89	0.45	10.34	-
Pension & Post-Retirement Benefits	-	3.92	6.47	16.03	18.62
Long-Term Deferred Tax Liabilities	59.28	127.03	146.47	146.7	115.45
Other Long-Term Liabilities	3.78	0.09	-	-	-
Total Liabilities	2,175	2,209	3,169	4,162	3,237
Common Stock	3,267	3,267	3,017	3,017	2,996
Additional Paid-In Capital	102.32	102.32	132.32	132.32	125.43
Retained Earnings	-1,645	-823.6	-592.71	-310.11	-646.62
Comprehensive Income & Other	-33.44	-356.05	-413.78	-438.75	-477.26
Total Common Equity	1,691	2,190	2,143	2,401	1,998
Shareholders' Equity	1,691	2,190	2,143	2,401	1,998
Total Liabilities & Equity	3,867	4,399	5,312	6,562	5,235
Total Debt	1,724	1,480	2,229	2,496	1,788
Net Cash (Debt)	-1,094	-1,015	-1,579	-1,795	-943.1
Net Cash Per Share	-3.36	-3.23	-5.23	-5.95	-3.30
Filing Date Shares Outstanding	322.52	326.72	301.72	301.72	299.6
Total Common Shares Outstanding	322.52	326.72	301.72	301.72	299.6
Working Capital	932.86	963.24	1,066	1,656	834.34
Book Value Per Share	5.24	6.70	7.10	7.96	6.67
Tangible Book Value	1,464	1,957	1,924	2,181	1,799
Tangible Book Value Per Share	4.54	5.99	6.38	7.23	6.00
Land	-	132.72	132.17	113.91	113.82
Buildings	-	883.82	862.82	818.47	796.77
Machinery	-	644.13	623.98	671.62	589.27

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.