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	27.92	34.07	36.28	70.07	67.08
Receivables	177.21	505.44	592.21	1,400	735.25
Inventory	1,741	1,971	2,556	2,835	2,033
Prepaid Expenses	9.97	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	100.88	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	265.11	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	37.85	54.57	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	127.68	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	35.38	69.17	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	3.69	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	0.09	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	1,717	1,480	2,229	2,496	1,788
Net Cash (Debt)	-1,087	-1,015	-1,579	-1,795	-943.1
Net Cash Per Share	-3.33	-3.23	-5.23	-5.95	-3.30
Filing Date Shares Outstanding	326.72	326.72	301.72	301.72	299.6
Total Common Shares Outstanding	326.72	326.72	301.72	301.72	299.6
Working Capital	932.86	963.24	1,066	1,656	834.34
Book Value Per Share	5.18	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	4.48	5.99	6.38	7.23	6.00
Land	134.79	132.72	132.17	113.91	113.82
Buildings	897.57	883.82	862.82	818.47	796.77
Machinery	638.31	644.13	623.98	671.62	589.27

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