eLand Information 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	142.39	137.15	109.68	208.34	155.08	144.59
Short-Term Investments	228	123.55	121.21	19.33	16.95	16.25
Cash & Short-Term Investments	370.39	260.7	230.89	227.66	172.03	160.84
Cash Growth	55.62%	12.91%	1.42%	32.34%	6.96%	-
Accounts Receivable	39.69	31.62	32.46	31.64	28.9	22.02
Other Receivables	-	0.01	0.8	0.12	0.22	0.14
Receivables	39.69	31.63	33.26	31.75	29.12	22.16
Prepaid Expenses	2.35	-	-	0.22	-	-
Other Current Assets	-	0.81	0.56	-	0.39	1.27
Total Current Assets	412.44	293.13	264.7	259.64	201.55	184.26
Property, Plant & Equipment	23.82	24.08	32.8	18.37	24.76	15.67
Other Intangible Assets	0.14	0.19	0.25	0.63	0.63	0.95
Long-Term Accounts Receivable	-	-	-	-	0.85	-
Long-Term Deferred Tax Assets	0.5	0.51	0.61	0.57	0.69	2.13
Other Long-Term Assets	5.96	3.21	3.77	3.8	4.39	4.66
Total Assets	442.85	321.12	302.13	283	232.86	207.66
Accounts Payable	2.45	1.97	2.94	2.24	2.68	1.29
Accrued Expenses	19.35	23.26	21.59	16.63	10.11	11.89
Current Portion of Leases	6.22	9.17	8.92	3.17	9.54	3.9
Current Income Taxes Payable	1.84	4.58	1.25	6.26	4.54	5.75
Current Unearned Revenue	12.7	7.58	5.76	6.17	3.59	0.47
Other Current Liabilities	11.09	2.07	1.98	11.25	4.78	2.69
Total Current Liabilities	53.64	48.62	42.44	45.72	35.24	25.99
Long-Term Leases	-	3.9	13.07	-	4.01	-
Pension & Post-Retirement Benefits	1.25	1.28	1.59	1.61	2.05	1.89
Long-Term Deferred Tax Liabilities	0	0.17	-	-	-	-
Total Liabilities	54.89	53.97	57.1	47.33	41.29	27.88
Common Stock	200	176.44	176.44	176.44	176.44	173.44
Additional Paid-In Capital	106.48	13.64	13.64	13.64	13.64	12.51
Retained Earnings	81.48	77.06	54.94	45.58	1.49	-6.17
Shareholders' Equity	387.96	267.15	245.03	235.66	191.57	179.78
Total Liabilities & Equity	442.85	321.12	302.13	283	232.86	207.66
Total Debt	6.22	13.07	21.99	3.17	13.55	3.9
Net Cash (Debt)	364.18	247.63	208.9	224.49	158.49	156.93
Net Cash Growth	63.53%	18.54%	-6.95%	41.65%	0.99%	-
Net Cash Per Share	19.68	14.00	11.82	12.70	8.99	8.99
Filing Date Shares Outstanding	20	17.64	17.64	17.64	17.64	17.2
Total Common Shares Outstanding	20	17.64	17.64	17.64	17.64	17.2
Working Capital	358.8	244.51	222.26	213.92	166.31	158.27
Book Value Per Share	19.40	15.14	13.89	13.36	10.86	10.45
Tangible Book Value	387.82	266.96	244.78	235.04	190.94	178.83
Tangible Book Value Per Share	19.39	15.13	13.87	13.32	10.82	10.40
Machinery	52.07	41.66	37.53	37.79	30.22	26.49
Leasehold Improvements	3.09	3.09	3.09	2.98	2.98	6.27

Source: S&P Capital IQ. Standard template. Financial Sources.