Pentapro Materials 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	194.95	258.55	91.51
Cash & Short-Term Investments	194.95	258.55	91.51
Cash Growth	-	182.54%	-
Receivables	21.36	16.19	9.1
Inventory	50.62	51.22	40.47
Other Current Assets	21.87	20.26	21.74
Total Current Assets	288.79	346.21	162.8
Property, Plant & Equipment	285.19	291.24	292.32
Other Long-Term Assets	28.91	23	21.33
Total Assets	602.89	660.45	476.45
Accounts Payable	10.13	6.56	2.9
Short-Term Debt	18	18	18
Current Portion of Long-Term Debt	12.64	13.47	14.24
Current Portion of Leases	9.79	10.88	11.17
Current Unearned Revenue	16.78	19.89	21.85
Other Current Liabilities	31.03	29.79	22.05
Total Current Liabilities	98.36	98.59	90.19
Long-Term Debt	41.55	47.9	51.52
Long-Term Leases	91.07	95.4	102.48
Total Liabilities	230.99	241.89	244.19
Common Stock	589.9	587.94	500
Additional Paid-In Capital	498.27	467.94	266.01
Retained Earnings	-716.27	-637.32	-533.74
Shareholders' Equity	371.9	418.56	232.27
Total Liabilities & Equity	602.89	660.45	476.45
Total Debt	173.05	185.65	197.39
Net Cash (Debt)	21.89	72.89	-105.89
Net Cash Per Share	0.40	1.44	-2.24
Filing Date Shares Outstanding	58.86	51.14	47.31
Total Common Shares Outstanding	58.86	51.14	47.31
Working Capital	190.42	247.63	72.61
Book Value Per Share	6.32	8.18	4.91
Tangible Book Value	371.9	418.56	232.27
Tangible Book Value Per Share	6.32	8.18	4.91
Buildings	130	130	129.75
Machinery	171.87	161.07	138.76
Construction In Progress	0.55	0.07	-

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