Lucent exits shell status; DigiA subsidiary posts NT$113.5M loss with going-concern doubt

Lucent, Inc.

Lucent filed audited financials for wholly owned subsidiary DigiA Energy (Taiwan), demonstrating exit from shell company status.
DigiA reported net loss of NT$113.5M for FY2024, with accumulated deficit of NT$336.3M exceeding 50% of share capital.
Auditor's report includes going-concern emphasis paragraph; management relies on related-party borrowing renewals.
Subsidiary makes LiFePO4 battery cells and packs; employee count fell from 32 to 19 YoY.

item 5.06item 9.01

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