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eMemory Technology Inc. and Subsidiary CONSOLIDATED BALANCE SHEETS ( In Thousands of New Taiwan Dollars ) ASSETS CURRENT ASSETS Cash Accounts receivable - net Accounts receivable - related parties Other receivables Other receivables related parties Prepayments Other current assets Total current assets NON - CURRENT ASSETS Financial assets at fair value through other comprehensive income - noncurrent Financial assets at amortized cost noncurrent Investment accounted for using equity method Property , plant and equipment Right - of - use assets Intangible assets Deferred tax assets Prepayments for equipment Refundable deposits TOTAL Total non - current assets March 31 , 2021 ( Reviewed ) Amount % $ 2,078,580 89,004 28,535 4.641 425 45,087 3,159 2,249,431 21,457 114 4,707 461,318 5,307 75,559 2,937 3,300 428 575.127 74 3 1 80 16 3 20 $ 2.824.558 100 December 31 , 2020 ( Audited ) Amount % $ 1,754,111 117,449 105 277 23,711 3,262 1,898,915 21,037 114 5.517 467,393 3,352 76,814 71 5 77 1 19 3 4,022 50 358 578.657 23 1 . $ 2.477.572 100 March 31 , 2020 ( Reviewed ) Amount $ 1,530,426 108,376 171 389 50,821 3,897 1.694.080 15,948 113 2,333 % 349 575,693 68 5 2 4,444 473,370 21 6.553 72,583 75 3 | 2 $ 2.269.773 100 LIABILITIES AND EQUITY CURRENT LIABILITIES Contract liabilities - current Other payables Other payables - related parties Bonuses payable to employees and directors Payables on equipment Current tax liabilities Lease liabilities - current Other current liabilities Total current liabilities NON - CURRENT LIABILITIES Lease liabilities - noncurrent Net defined benefit liabilities - noncurrent Guarantee deposits received Total non - current liabilities Total liabilities EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE COMPANY Ordinary shares Capital surplus Retained earnings Legal reserve Special reserve Unappropriated earnings Total retained earnings Other equity Exchange differences on the translation of the financial statements of foreign operations Unrealized gain ( loss ) on financial assets at fair value through other comprehensive income Total other equity Treasury shares Total equity attributable to shareholders of the Company NON - CONTROLLING INTERESTS Total equity TOTAL March 31 , 2021 ( Reviewed ) Amount % $ 59,669 112,323 196,081 503 123,337 1,534 2,252 495,699 ( 3,829 21,038 530 25,397 521,096 760.778 397,656 455,518 65,586 1.079,989 1.601.093 19 ) ( 59.655 ) 59.674 ) 404,238 ) 2,295,615 7,847 2,303,462 $ 2,824,558 2 4 7 4 17 1 1 18 27 14 16 3 38 57 ( 2 ) 2 ) ( 14 ) 82 82 100 December 31 , 2020 ( Audited ) Amount $ 50,802 136,590 164,397 5,134 87,696 1,340 2,134 448.093 2,073 21,233 530 23,836 471,929 455,518 65,586 787.007 1,308,111 ( 26 ) ( 60,075 ) 60.101 ) 404,238 ) 1,996,271 9,372 % 2,005,643 2 5 7 760,592 31 391.907 16 4 18 1 119 19 18 3 32 53 3 ) 16 ) - ( 81 81 March 31 , 2020 ( Reviewed ) $ 2.477.572 100 Amount $ 43,005 87,170 40 136,743 6,215 81,533 3,002 6.363 364,071 3,631 21,229 530 25,390 389,461 401,471 61,932 722,411 1,185,814 5 ) 1,880,290 22 % 1,880,312 2 4 758,336 34 405,547 18 $ 2.269.773 6 4 1 . 16 65,164 ) ( 3 ) ( 65,169 ) ( 3 ) 404,238 ) 18 ) ELL 17 3 32 52 1 83 100