Accordance Systems 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	99.79	128.79	58.3
Cash & Short-Term Investments	99.79	128.79	58.3
Cash Growth	-	120.90%	-
Accounts Receivable	65.41	73.14	47.93
Other Receivables	-	0.55	-
Receivables	65.41	73.69	47.93
Inventory	20.46	20.5	11.25
Prepaid Expenses	-	1.97	-
Other Current Assets	9.75	0.02	2.84
Total Current Assets	195.42	224.97	120.32
Property, Plant & Equipment	204.19	107.45	107.69
Long-Term Investments	1.43	2.52	2.59
Long-Term Deferred Tax Assets	2.02	1.62	-
Other Long-Term Assets	20.6	18.34	18.65
Total Assets	423.65	354.89	249.25
Accounts Payable	12.71	6.81	15.24
Accrued Expenses	23.54	24.27	14
Current Portion of Long-Term Debt	4.3	2.25	2.21
Current Income Taxes Payable	7.63	10.5	3.29
Current Unearned Revenue	7.2	3.73	4.73
Other Current Liabilities	11.23	9.32	8.22
Total Current Liabilities	66.6	56.88	47.68
Long-Term Debt	86.49	39.65	41.91
Long-Term Deferred Tax Liabilities	0.18	0.04	-
Other Long-Term Liabilities	0.08	0.08	0.08
Total Liabilities	153.35	96.65	89.68
Common Stock	180	120	80
Additional Paid-In Capital	4.48	40.48	2.95
Retained Earnings	85.83	97.7	76.62
Comprehensive Income & Other	-0	0.07	-
Shareholders' Equity	270.3	258.24	159.57
Total Liabilities & Equity	423.65	354.89	249.25
Total Debt	90.78	41.91	44.13
Net Cash (Debt)	9.01	86.88	14.18
Net Cash Growth	-	512.92%	-
Net Cash Per Share	0.71	8.94	1.84
Filing Date Shares Outstanding	18	7.25	7.72
Total Common Shares Outstanding	18	7.25	7.72
Working Capital	128.81	168.1	72.64
Book Value Per Share	15.02	35.62	20.67
Tangible Book Value	270.3	258.24	159.57
Tangible Book Value Per Share	15.02	35.62	20.67
Land	101.64	53.51	53.51
Buildings	105.43	55.78	55.78
Machinery	8.36	7.96	5.75

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