Spec Products 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	393.01	496.87	413.78	306.84	185.61	257.49
Short-Term Investments	39.51	-	15	3.07	-	17.11
Trading Asset Securities	121.48	74.19	77.23	83.73	86.37	45.57
Cash & Short-Term Investments	554.01	571.06	506.01	393.64	271.98	320.17
Cash Growth	27.67%	12.85%	28.55%	44.73%	-15.05%	-
Accounts Receivable	395.89	386.61	337.91	477.84	482.9	332.99
Other Receivables	21.07	20.32	14.29	17.24	20.55	16.74
Receivables	416.96	406.93	352.2	495.08	503.45	349.74
Inventory	148.6	185.82	153.39	200.75	247.88	140.8
Other Current Assets	75.4	29.78	289.75	594.06	78.17	44.24
Total Current Assets	1,195	1,194	1,301	1,684	1,101	854.95
Property, Plant & Equipment	462.44	437.37	369.74	319.6	296.93	295.02
Other Intangible Assets	3.62	4.56	2.82	3.38	4.05	3.77
Long-Term Deferred Tax Assets	12.4	15.61	12.32	12.07	6.48	10.06
Other Long-Term Assets	302.12	297.87	302.99	291.99	271.02	270.39
Total Assets	1,976	1,949	1,989	2,311	1,680	1,434
Accounts Payable	142.23	118.59	95.05	124.55	177.34	145.53
Short-Term Debt	100	60	146.42	642.88	191	147
Current Portion of Long-Term Debt	65.32	100.11	213.35	227.95	14.74	59.27
Current Portion of Leases	6.96	8.04	7.82	9.92	6.41	3.46
Current Income Taxes Payable	2.69	34.24	57.14	74.97	23.47	14.8
Current Unearned Revenue	6.86	5.79	5.7	10.09	14.54	8.39
Other Current Liabilities	65.33	114.31	105.36	129.44	91.5	66.09
Total Current Liabilities	389.39	441.08	630.83	1,220	519	444.52
Long-Term Debt	85.91	173.94	155.69	105.51	402.16	311.06
Long-Term Leases	7.18	10.76	10.44	46.1	11.52	3.24
Long-Term Deferred Tax Liabilities	3.35	6.31	2.15	2.04	0.66	0.16
Total Liabilities	485.82	632.08	799.11	1,373	933.34	758.98
Common Stock	463.57	408.97	408.97	363.97	363.97	181.98
Additional Paid-In Capital	419.15	208.42	208.42	88.78	88.78	270.76
Retained Earnings	641.98	698.53	572.8	472.93	272.18	200.1
Comprehensive Income & Other	-0.61	1	-0.09	0.44	0.06	0.2
Total Common Equity	1,490	1,317	1,190	926.11	724.99	653.03
Minority Interest	-	-	-	11.01	21.64	22.18
Shareholders' Equity	1,490	1,317	1,190	937.11	746.62	675.21
Total Liabilities & Equity	1,976	1,949	1,989	2,311	1,680	1,434
Total Debt	265.36	352.84	533.72	1,032	625.84	524.03
Net Cash (Debt)	288.64	218.21	-27.71	-638.72	-353.86	-203.85
Net Cash Per Share	6.57	5.32	-0.75	-17.32	-9.66	-5.58
Filing Date Shares Outstanding	45.65	40.9	40.9	36.4	36.4	36.4
Total Common Shares Outstanding	45.65	40.9	40.9	36.4	36.4	36.4
Working Capital	805.59	752.51	670.51	463.72	582.48	410.43
Book Value Per Share	32.64	32.20	29.10	25.44	19.92	17.94
Tangible Book Value	1,486	1,312	1,187	922.72	720.93	649.26
Tangible Book Value Per Share	32.56	32.09	29.03	25.35	19.81	17.84
Land	164.75	164.75	164.75	164.75	174.62	174.62
Buildings	213.43	57.09	54.61	56.89	57.5	56.96
Machinery	153.98	114.68	89.82	124.68	143.37	138.71
Construction In Progress	0.18	156.02	108.01	4	2.62	2.64

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