Potens Semiconductor 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	914.76	1,229	605.19	589.04	536.85
Short-Term Investments	-	114.31	245.89	141.51	129.14
Cash & Short-Term Investments	1,016	1,344	851.07	730.55	665.99
Cash Growth	-3.82%	57.87%	16.50%	9.69%	-
Accounts Receivable	179.32	141.5	164.9	215.78	116.04
Other Receivables	2.39	5.07	2.35	4.41	5.32
Receivables	181.71	146.57	167.25	220.18	121.35
Inventory	198.48	229.57	243.52	294.79	261.52
Prepaid Expenses	7.78	8.19	5.36	5.77	7.14
Other Current Assets	4.6	2.19	2.12	2.19	15.06
Total Current Assets	1,408	1,730	1,269	1,253	1,071
Property, Plant & Equipment	1,200	1,015	317.24	228.79	123.94
Other Intangible Assets	4.98	0.46	-	-	0.29
Other Long-Term Assets	-	-	162.18	225.14	3.24
Total Assets	2,613	2,746	1,749	1,707	1,199
Accounts Payable	143.77	171.37	146.88	196.35	199.89
Accrued Expenses	-	72.46	50.82	92.23	45.55
Short-Term Debt	90	70	100	95	160
Current Portion of Long-Term Debt	-	96.31	16.59	16.53	18.71
Current Portion of Leases	0.15	1.07	3.09	4.43	2.32
Current Income Taxes Payable	22.5	36.63	67.17	77.05	39.68
Current Unearned Revenue	4.04	1.38	11.06	35.67	49.12
Other Current Liabilities	287.98	139.06	26.61	48.09	13.19
Total Current Liabilities	548.44	588.27	422.2	565.35	528.47
Long-Term Debt	275.2	300.93	164.86	181.46	97.58
Long-Term Leases	-	-	1.07	4.16	1.13
Other Long-Term Liabilities	-	-	120	120	120.01
Total Liabilities	823.64	889.2	708.13	870.97	747.19
Common Stock	325.62	325.62	294.24	239.24	191.24
Additional Paid-In Capital	730.16	730.16	149.81	92.89	8.41
Retained Earnings	733.18	799.38	596.07	503.76	252.27
Comprehensive Income & Other	0.33	1.37	0.5	0.55	-0.56
Shareholders' Equity	1,789	1,857	1,041	836.43	451.36
Total Liabilities & Equity	2,613	2,746	1,749	1,707	1,199
Total Debt	365.36	468.31	285.6	301.58	279.74
Net Cash (Debt)	650.5	875.31	565.47	428.97	386.25
Net Cash Growth	-16.69%	54.79%	31.82%	11.06%	-
Net Cash Per Share	20.84	29.49	18.82	15.97	15.90
Filing Date Shares Outstanding	32.76	32.56	29.42	23.92	22.62
Total Common Shares Outstanding	32.76	32.56	29.42	23.92	22.62
Working Capital	859.98	1,142	847.12	688.13	542.6
Book Value Per Share	54.62	57.02	35.37	34.96	19.95
Tangible Book Value	1,784	1,856	1,041	836.43	451.07
Tangible Book Value Per Share	54.46	57.00	35.37	34.96	19.94
Land	-	674.86	263.06	161.06	70.42
Buildings	-	271.24	71.32	71.32	71.32
Machinery	-	18.04	16.21	14.51	7.71
Construction In Progress	-	111.29	13.15	13.15	-

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