Hua Yu Lien Development 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	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	3,249	1,392	649.94	906.91	530.55	385.96
Short-Term Investments	-	18.48	18.61	-	-	-
Trading Asset Securities	1,439	41.89	15.35	17.24	14.16	6.7
Cash & Short-Term Investments	4,688	1,452	683.91	924.16	544.71	392.66
Cash Growth	129.54%	112.34%	-26.00%	69.66%	38.73%	19.08%
Accounts Receivable	0.04	0.14	6.73	2.61	1.3	1.94
Other Receivables	24.53	23.29	82.21	15.28	38.97	39.08
Receivables	24.57	23.43	88.94	17.89	40.27	41.01
Inventory	15,398	14,479	10,981	9,116	9,726	7,416
Prepaid Expenses	8.67	7.34	2.37	2	2.23	2.46
Other Current Assets	845.25	1,044	1,207	675.3	1,064	1,161
Total Current Assets	20,965	17,006	12,964	10,735	11,378	9,013
Property, Plant & Equipment	45.88	46.2	55.09	80.18	75.29	75.27
Long-Term Investments	128.64	35.45	49.25	30.68	32.51	30.6
Goodwill	13.37	13.37	13.37	13.37	13.37	13.37
Long-Term Deferred Tax Assets	58.93	52.04	49.77	43.7	37.02	18
Other Long-Term Assets	1,576	1,940	1,936	2,145	2,155	2,523
Total Assets	22,788	19,093	15,068	13,048	13,691	11,673
Accounts Payable	664.66	660.52	697.57	565.81	481.46	356.86
Accrued Expenses	140.3	215.32	125.1	115.7	70.99	63.68
Short-Term Debt	3,396	2,097	1,082	2,983	3,792	3,243
Current Portion of Long-Term Debt	5,149	3,619	5,699	4,040	2,764	1,255
Current Portion of Leases	5.92	5.79	5.59	5.12	3.81	3.17
Current Income Taxes Payable	299.87	482.46	26.43	167.67	2.97	-
Current Unearned Revenue	397.27	720.42	728.59	504.41	867.67	896.09
Other Current Liabilities	43.14	44.75	21.54	32.98	16.23	56.44
Total Current Liabilities	10,096	7,845	8,386	8,414	7,999	5,873
Long-Term Debt	5,637	4,890	2,703	1,311	2,634	3,058
Long-Term Leases	27.42	31.96	37.79	41.3	35.85	34.12
Other Long-Term Liabilities	3.48	3.61	4.41	3.29	2.3	0.9
Total Liabilities	15,764	12,771	11,132	9,769	10,670	8,966
Common Stock	1,727	1,256	979.74	966.22	957.18	956.34
Additional Paid-In Capital	1,237	806.54	408.91	345.53	324.74	312.62
Retained Earnings	3,386	4,030	2,399	1,953	1,722	1,427
Comprehensive Income & Other	233.42	44.03	31.57	14.15	16.37	10.6
Total Common Equity	6,584	6,136	3,819	3,279	3,021	2,707
Minority Interest	439.73	185.84	116.64	-	-	-
Shareholders' Equity	7,024	6,322	3,936	3,279	3,021	2,707
Total Liabilities & Equity	22,788	19,093	15,068	13,048	13,691	11,673
Total Debt	14,215	10,644	9,528	8,379	9,229	7,592
Net Cash (Debt)	-9,527	-9,192	-8,844	-7,455	-8,684	-7,199
Net Cash Per Share	-43.91	-47.40	-47.38	-39.87	-48.83	-49.94
Filing Date Shares Outstanding	172.7	163.42	139.46	137.54	136.25	136.13
Total Common Shares Outstanding	172.7	163.42	139.46	137.54	136.25	136.13
Working Capital	10,869	9,161	4,578	2,321	3,379	3,139
Book Value Per Share	38.12	37.55	27.38	23.84	22.17	19.88
Tangible Book Value	6,571	6,123	3,806	3,266	3,007	2,693
Tangible Book Value Per Share	38.05	37.47	27.29	23.74	22.07	19.79
Land	-	-	-	11.03	11.03	11.03
Buildings	-	-	-	22.37	22.37	22.37
Machinery	-	17.56	17.48	20.03	18.26	17.16
Leasehold Improvements	-	7.14	7.14	6.8	6.69	6.42

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.