Ideal Bike 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	616.21	569.16	404.57	628.51	686.81	823.67
Trading Asset Securities	64.14	60.85	60.62	20.85	13.88	21.6
Cash & Short-Term Investments	680.35	630.01	465.19	649.36	700.69	845.27
Cash Growth	44.06%	35.43%	-28.36%	-7.33%	-17.10%	6.56%
Accounts Receivable	207.67	149.29	471.37	555.93	1,330	668.18
Other Receivables	20.02	27.92	34.07	36.28	70.07	67.08
Receivables	227.69	177.21	505.44	592.21	1,400	735.25
Inventory	1,650	1,741	1,971	2,556	2,835	2,033
Prepaid Expenses	53.28	9.97	16.83	35.14	40.73	29.18
Other Current Assets	3.42	3.38	3.54	4.31	67.56	5.59
Total Current Assets	2,615	2,561	2,962	3,837	5,045	3,648
Property, Plant & Equipment	640.36	649.15	660.11	669.54	697.07	619.57
Long-Term Investments	321.04	100.88	83.92	19.75	16.19	79.12
Other Intangible Assets	231.2	227.99	232.65	218.65	219.44	198.76
Long-Term Deferred Tax Assets	62.71	62.52	207.64	201.84	211.26	267.92
Other Long-Term Assets	12.03	265.11	252.85	364.77	373.71	421.58
Total Assets	3,882	3,867	4,399	5,312	6,562	5,235
Accounts Payable	312.51	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	1,028	1,094	1,077	1,319	1,441	922.59
Current Portion of Long-Term Debt	207.26	127.68	314.68	655.08	429.65	575.56
Current Portion of Leases	10.96	10.93	9.6	9.84	15.11	0.56
Current Income Taxes Payable	8.94	4.39	21.25	5.87	0.91	11.27
Current Unearned Revenue	81.57	96.48	97.62	149.7	270.41	168.72
Other Current Liabilities	85.76	35.38	69.17	94.73	183.68	68.42
Total Current Liabilities	1,735	1,628	1,999	2,771	3,389	2,814
Long-Term Debt	455.6	465.89	63.57	244.45	599.43	289.66
Long-Term Leases	15.43	18.06	15.89	0.45	10.34	-
Pension & Post-Retirement Benefits	3.64	3.69	3.92	6.47	16.03	18.62
Long-Term Deferred Tax Liabilities	58.84	59.28	127.03	146.47	146.7	115.45
Other Long-Term Liabilities	0.09	0.09	0.09	-	-	-
Total Liabilities	2,269	2,175	2,209	3,169	4,162	3,237
Common Stock	3,267	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	-1,742	-1,645	-823.6	-592.71	-310.11	-646.62
Comprehensive Income & Other	88.5	-33.44	-356.05	-413.78	-438.75	-477.26
Total Common Equity	1,613	1,691	2,190	2,143	2,401	1,998
Shareholders' Equity	1,613	1,691	2,190	2,143	2,401	1,998
Total Liabilities & Equity	3,882	3,867	4,399	5,312	6,562	5,235
Total Debt	1,717	1,717	1,480	2,229	2,496	1,788
Net Cash (Debt)	-1,037	-1,087	-1,015	-1,579	-1,795	-943.1
Net Cash Per Share	-3.16	-3.33	-3.23	-5.23	-5.95	-3.30
Filing Date Shares Outstanding	325.77	326.72	326.72	301.72	301.72	299.6
Total Common Shares Outstanding	325.77	326.72	326.72	301.72	301.72	299.6
Working Capital	879.65	932.86	963.24	1,066	1,656	834.34
Book Value Per Share	4.95	5.18	6.70	7.10	7.96	6.67
Tangible Book Value	1,382	1,464	1,957	1,924	2,181	1,799
Tangible Book Value Per Share	4.24	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