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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 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 the 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 June 30 , 2021 ( Reviewed ) Amount % $ 2,356,696 113,656 9,063 390 52,397 3,038 2.535,240 12,504 114 4,219 458.526 4.921 74.083 2,978 3,300 429 561.074 $ 3.096.314 76 $ 1,754,111 4 117,449 105 277 23,711 3,262 1,898,915 2 82 1 15 2 1 . December 31 , 2020 ( Audited ) Amount % 6 18 21,037 114 5,517 467,393 3,352 76,814 4,022 50 358 578,657 100 $ 2.477.572 - 71 $ 1,719,667 5 91,715 167 409 58.528 3,450 1,873,936 - 1 77 1 19 3 June 30 , 2020 ( Reviewed ) 23 Amount 16,902 113 3.533 474.360 5.767 74,147 2,784 356 577.962 100 $ 2.451,898 % 70 4 2 76 1 20 2 . 100 LIABILITIES AND EQUITY CURRENT LIABILITIES Contract liabilities - current Other payables Other payables - related parties Bonuses payable to employees and directors Payables on equipment Dividends payable 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 December 31 , 2020 ( Audited ) Amount % Amount June 30 , 2021 ( Reviewed ) ( $ 71,332 105,014 90 252,381 6,656 670,551 66,700 1,540 2,032 1.176.296 3,442 20,840 530 24,812 1,201.108 760,798 286.574 526,270 60,101 723,616 1,309,987 94 ) 1,889,027 6,179 1,895,206 2 4 $ 3.096.314 8 22 2 38 64,000 ) ( 2 ) 64,094 ) 2 ) 13 ) 404,238 ) 11 25 9 17 2 23 42 61 61 $ 50,802 136,590 164,397 5,134 87,696 1,340 2,134 448,093 2,073 21,233 530 23,836 471,929 760,592 391,907 455,518 65,586 787.007 1,308,111 26 ) 1,996,271 9,372 2.005,643 % 100 $ 2,477,572 2 5 7 18 . ܝ . | ܝ | 2ܐ 31 16 18 3 32 53 81 81 June 30 , 2020 ( Reviewed ) 100 Amount ( $ 53,311 89,436 176,013 1,549 519,866 51,220 2,543 2.294 896.232 3,306 21,073 530 24,909 921,141 758,336 294,165 455,518 65,586 425,561 946,665 6 ) 60,075 ) ( 3 ) ( 64,210 ) ( 3 ) 60.101 ) 3 ) 64.216 ) 3 ) 404.238 ) ( 16 ) 404,238 ) 17 ) 1,530,712 45 1,530,757 % $ 2.451.898 2 4 2 37 - ||| 31 12 19 3 17 39 62 62 100