Big Sun Shine CO., LTD. (TPE:1475)

Big Sun Shine CO., LTD. Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1,055	1,116	1,326	1,097	638.27	530.22
Short-Term Investments	-	-	58.63	-	167.45	26.27
Cash & Short-Term Investments	1,055	1,116	1,385	1,097	805.73	556.49
Cash Growth	-16.06%	-19.42%	26.21%	36.18%	44.79%	78.66%
Accounts Receivable	547.08	500.11	682.02	439.86	390.75	246.82
Other Receivables	25.73	26.52	18.05	12.23	11.94	11.14
Receivables	572.81	526.63	700.07	452.09	402.69	257.96
Inventory	137.31	149.22	124.81	54.92	72.59	55.09
Prepaid Expenses	0.64	0.85	0.22	0.06	-	-
Other Current Assets	-	119.48	-	-	-	-
Total Current Assets	1,766	1,912	2,210	1,604	1,281	869.53
Property, Plant & Equipment	376.59	379.81	189.05	0.03	0.11	0.27
Goodwill	0.13	0.13	-	-	-	-
Other Intangible Assets	1.22	1.29	0.1	0.29	0.49	-
Long-Term Deferred Tax Assets	14.82	9.53	7.21	9.14	-	-
Other Long-Term Assets	0.17	0.15	0.08	-	0.3	19.45
Total Assets	2,159	2,303	2,406	1,614	1,282	889.25

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	428.73	389.02	517.25	324.02	261.56	176.76
Accrued Expenses	15.23	17.55	15.06	9.15	7.46	4.34
Short-Term Debt	-	100	-	-	-	-
Current Portion of Long-Term Debt	18.6	18.6	-	-	0.48	0.08
Current Income Taxes Payable	27.36	-	113.73	13.98	-	-
Current Unearned Revenue	1.8	18.09	0.55	2.09	0.04	0.04
Other Current Liabilities	3.02	60.76	3.53	2.28	1.58	1.14
Total Current Liabilities	494.74	604.02	650.13	351.51	271.11	182.35
Long-Term Debt	111.35	120.65	147	-	1.45	1.92
Long-Term Deferred Tax Liabilities	23.67	21.21	2.17	-	-	3.12
Other Long-Term Liabilities	4.23	4.12	-	-	-	-
Total Liabilities	633.98	750	799.29	351.51	272.56	187.4

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	660.17	660.17	660.17	660.17	260.17	260.17
Additional Paid-In Capital	128.83	194.85	194.85	194.85	194.85	357.26
Retained Earnings	730.83	694.15	752.03	407.19	154.32	-315.57
Comprehensive Income & Other	4.93	3.85	-	-	-	-
Total Common Equity	1,525	1,553	1,607	1,262	609.34	301.86
Shareholders' Equity	1,525	1,553	1,607	1,262	1,009	701.86
Total Liabilities & Equity	2,159	2,303	2,406	1,614	1,282	889.25

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	129.95	239.25	147	-	1.92	2
Net Cash (Debt)	925.11	876.69	1,238	1,097	803.8	554.49
Net Cash Growth	-16.65%	-29.17%	12.81%	36.50%	44.96%	78.02%
Net Cash Per Share	13.99	13.26	18.72	16.60	12.17	8.87
Filing Date Shares Outstanding	66.02	66.02	66.02	66.02	26.02	26.02
Total Common Shares Outstanding	66.02	66.02	66.02	66.02	26.02	26.02
Working Capital	1,271	1,308	1,560	1,253	1,010	687.18
Book Value Per Share	23.10	23.52	24.34	19.12	23.42	11.60
Tangible Book Value	1,523	1,552	1,607	1,262	608.86	301.86
Tangible Book Value Per Share	23.08	23.50	24.34	19.12	23.40	11.60
Land	188.37	188.37	188.37	-	-	-
Buildings	95.89	94.94	-	-	-	-
Machinery	44.76	44.15	0.73	7.75	7.75	7.75
Construction In Progress	7.61	6.3	-	-	-	-
Leasehold Improvements	-	-	1.5	1.5	1.5	1.5

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 15, 2026

Data Sources Report a data error