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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	1,935	2,037	1,392	649.94	906.91	530.55
Short-Term Investments	-	-	-	18.61	-	-
Trading Asset Securities	727.65	1,425	41.89	15.35	17.24	14.16
Cash & Short-Term Investments	2,663	3,463	1,434	683.91	924.16	544.71
Cash Growth	57.25%	141.53%	109.64%	-26.00%	69.66%	38.73%
Accounts Receivable	0.14	0.04	0.14	6.73	2.61	1.3
Other Receivables	1.18	62.89	23.29	82.21	15.28	38.97
Receivables	1.32	62.93	23.43	88.94	17.89	40.27
Inventory	16,152	15,790	14,479	10,981	9,116	9,726
Prepaid Expenses	-	8.43	7.34	2.37	2	2.23
Other Current Assets	621.86	531.51	1,062	1,207	675.3	1,064
Total Current Assets	19,438	19,855	17,006	12,964	10,735	11,378
Property, Plant & Equipment	41.5	43.66	46.2	55.09	80.18	75.29
Long-Term Investments	124.22	124.56	35.45	49.25	30.68	32.51
Goodwill	13.37	13.37	13.37	13.37	13.37	13.37
Long-Term Deferred Tax Assets	71.75	64.01	52.04	49.77	43.7	37.02
Other Long-Term Assets	1,568	1,572	1,940	1,936	2,145	2,155
Total Assets	21,257	21,673	19,093	15,068	13,048	13,691
Accounts Payable	524.61	648.2	660.52	697.57	565.81	481.46
Accrued Expenses	-	159.26	215.32	125.1	115.7	70.99
Short-Term Debt	1,936	2,389	2,097	1,082	2,983	3,792
Current Portion of Long-Term Debt	7,088	5,125	3,619	5,699	4,040	2,764
Current Portion of Leases	6.09	6	5.79	5.59	5.12	3.81
Current Income Taxes Payable	250.13	270.37	482.46	26.43	167.67	2.97
Current Unearned Revenue	448.69	425.51	720.42	728.59	504.41	867.67
Other Current Liabilities	1,129	51.89	44.75	21.54	32.98	16.23
Total Current Liabilities	11,381	9,075	7,845	8,386	8,414	7,999
Long-Term Debt	3,946	5,629	4,890	2,703	1,311	2,634
Long-Term Leases	24.29	25.88	31.96	37.79	41.3	35.85
Long-Term Deferred Tax Liabilities	0.79	0	-	-	-	-
Other Long-Term Liabilities	3.38	3.5	3.61	4.41	3.29	2.3
Total Liabilities	15,356	14,733	12,771	11,132	9,769	10,670
Common Stock	1,942	1,942	1,256	979.74	966.22	957.18
Additional Paid-In Capital	1,133	1,237	806.54	408.91	345.53	324.74
Retained Earnings	2,367	3,303	4,030	2,399	1,953	1,722
Comprehensive Income & Other	20.55	18.68	44.03	31.57	14.15	16.37
Total Common Equity	5,462	6,501	6,136	3,819	3,279	3,021
Minority Interest	438.56	439.03	185.84	116.64	-	-
Shareholders' Equity	5,901	6,940	6,322	3,936	3,279	3,021
Total Liabilities & Equity	21,257	21,673	19,093	15,068	13,048	13,691
Total Debt	13,000	13,175	10,644	9,528	8,379	9,229
Net Cash (Debt)	-10,337	-9,712	-9,210	-8,844	-7,455	-8,684
Net Cash Per Share	-46.88	-44.34	-48.73	-47.38	-39.87	-48.83
Filing Date Shares Outstanding	195.72	194.15	163.42	139.46	137.54	136.25
Total Common Shares Outstanding	195.72	194.15	163.42	139.46	137.54	136.25
Working Capital	8,056	10,780	9,161	4,578	2,321	3,379
Book Value Per Share	27.91	33.48	37.55	27.38	23.84	22.17
Tangible Book Value	5,449	6,487	6,123	3,806	3,266	3,007
Tangible Book Value Per Share	27.84	33.41	37.47	27.29	23.74	22.07
Land	-	-	-	-	11.03	11.03
Buildings	-	-	-	-	22.37	22.37
Machinery	-	24.12	17.56	17.48	20.03	18.26
Leasehold Improvements	-	7.14	7.14	7.14	6.8	6.69

Source: S&P Global Market Intelligence. Standard template. Financial Sources.