Ion Electronic Materials Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	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	255.91	361.65	751.79	97.72	7.91
Cash & Short-Term Investments	255.91	361.65	751.79	97.72	7.91
Cash Growth	-29.24%	-51.90%	669.36%	1136.14%	-
Accounts Receivable	137.93	180.41	107.01	229.89	24.46
Other Receivables	6.82	50.28	8.89	9.03	2.87
Receivables	144.75	230.69	115.89	238.91	27.33
Inventory	210	260.23	325.28	79.93	17.14
Prepaid Expenses	-	0.81	10.51	1.67	3.8
Other Current Assets	69.11	6.45	57.49	6.35	0.97
Total Current Assets	679.77	859.83	1,261	424.59	57.14
Property, Plant & Equipment	1,074	757.06	303.91	165.55	45.41
Long-Term Investments	117.57	-	-	-	-
Goodwill	-	17.99	17.99	17.99	-
Other Intangible Assets	29.14	16.27	19.26	23.95	0.03
Long-Term Accounts Receivable	-	9.16	37.91	-	-
Long-Term Deferred Tax Assets	13.25	0.61	0.03	0.87	-
Other Long-Term Assets	63.09	34.99	26.89	23.94	5.43
Total Assets	1,977	1,696	1,667	656.87	108
Accounts Payable	96.47	41.83	75.53	83.62	0.32
Accrued Expenses	-	40.56	41.58	50.24	15.9
Short-Term Debt	10	60	93.88	106.5	-
Current Portion of Leases	8.5	9.94	10.39	10.11	3.34
Current Income Taxes Payable	-	8.84	14.68	21.96	-
Current Unearned Revenue	2.23	14.25	77.64	-	-
Other Current Liabilities	113.78	89.31	12.62	22.97	6.1
Total Current Liabilities	230.98	264.72	326.31	295.4	25.66
Long-Term Debt	396.76	-	-	-	-
Long-Term Leases	71.26	80.72	80.94	90.87	5.84
Long-Term Deferred Tax Liabilities	3.92	3.12	2.69	2.53	-
Other Long-Term Liabilities	0.85	0.34	0.3	-	-
Total Liabilities	703.77	348.9	410.23	388.8	31.5
Common Stock	340.65	336.59	323.7	164.94	120
Additional Paid-In Capital	771.48	770.34	748.68	5.35	1.36
Retained Earnings	156.73	240.07	184.33	82.68	-44.86
Comprehensive Income & Other	4.23	-	-	-	-
Total Common Equity	1,273	1,347	1,257	252.97	76.5
Minority Interest	-	-	-	15.11	-
Shareholders' Equity	1,273	1,347	1,257	268.07	76.5
Total Liabilities & Equity	1,977	1,696	1,667	656.87	108
Total Debt	486.52	150.66	185.2	207.48	9.18
Net Cash (Debt)	-230.61	210.99	566.59	-109.77	-1.28
Net Cash Growth	-	-62.76%	-	-	-
Net Cash Per Share	-6.80	6.17	22.64	-6.31	-0.37
Filing Date Shares Outstanding	34.12	33.66	32.99	16.49	3.41
Total Common Shares Outstanding	34.12	33.66	32.37	16.49	3.41
Working Capital	448.8	595.1	934.64	129.19	31.47
Book Value Per Share	37.31	40.02	38.82	15.34	22.41
Tangible Book Value	1,244	1,313	1,219	211.03	76.47
Tangible Book Value Per Share	36.46	39.00	37.67	12.79	22.41
Machinery	-	51.71	42.59	34.17	13.59
Construction In Progress	-	602.43	152.98	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.