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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 September 30 , 2021 ( Reviewed ) Amount % $ 1,900,464 222,133 3,729 379 39,402 4,087 2,170,194 13,104 114 3,637 451,413 5,363 74,399 3,118 3,300 70 $ 1,754,111 71 8 117,449 5 105 277 23,711 3,262 1,898,915 77 2 80 17 3 461 554.909 20 December 31 , 2020 ( Audited ) Amount % 6 $ 2.725.103 100 21,037 114 5,517 467,393 3,352 76,814 4,022 50 1 1 19 3 358 578,657 23 1 . $ 2.477,572 100 September 30 , 2020 ( Reviewed ) Amount $ 1,434,636 149 , 105 156 427 50.037 3,608 1.637.969 17,100 113 2,681 472,984 4,059 75,116 3,702 358 576.113 % 6 65 7 2 74 1 21 26 $ 2,214.082 100 LIABILITIES AND EQUITY CURRENT LIABILITIES Short - term bank loans 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 September 30 , 2021 ( Reviewed ) Amount ( $ 77,222 104,781 55 227,910 4,118 107,103 1,911 2,207 525,307 3,517 20,641 530 24,688 549,995 760.876 289,500 95 ) 2,169,811 % 5,297 3 4 2,175,108 8 4 1 . 19 1 526,270 19 60,101 2 971.297 36 1,557,668 57 ๆ ๆ ๆ 20 33,900 ) ( 1 ) 33,995 ) 1 404,238 ) 15 ) 28 11 80 80 $ 2.725.103 100 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 2 760,592 31 391,907 7 4 1 . 18 . ܝ . [ ܝܐܩܐ 198 16 18 3 32 53 3 ) 3 ) 16 ) 81 81 $ 2.477.572 100 September 30 , 2020 ( Reviewed ) Amount $ 20,000 56,002 89,622 147,565 3,755 79,059 1,800 7,050 404,853 2,327 20,915 530 23,772 428.625 % 5 1 2 4 7 4 15,069 1 . 18 760,562 34 362,825 17 L. 455,518 20 65,586 3 594,142 27 1,115,246 50 ( 64,012 ) ( 3 ) 64,007 ) 3 ) 404,238 ) 18 ) 1,770,388 80 1,785,457 81 $ 2.214.082 100