Big Sun Shine CO., LTD. Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	1,116	1,326	1,097	638.27	530.22
Short-Term Investments	-	58.63	-	167.45	26.27
Cash & Short-Term Investments	1,116	1,385	1,097	805.73	556.49
Cash Growth	-19.42%	26.21%	36.18%	44.79%	78.66%
Accounts Receivable	500.11	682.02	439.86	390.75	246.82
Other Receivables	26.52	18.05	12.23	11.94	11.14
Receivables	526.63	700.07	452.09	402.69	257.96
Inventory	149.22	124.81	54.92	72.59	55.09
Prepaid Expenses	0.85	0.22	0.06	-	-
Other Current Assets	119.48	-	-	-	-
Total Current Assets	1,912	2,210	1,604	1,281	869.53
Property, Plant & Equipment	379.81	189.05	0.03	0.11	0.27
Goodwill	0.13	-	-	-	-
Other Intangible Assets	1.29	0.1	0.29	0.49	-
Long-Term Deferred Tax Assets	9.53	7.21	9.14	-	-
Other Long-Term Assets	0.15	0.08	-	0.3	19.45
Total Assets	2,303	2,406	1,614	1,282	889.25
Accounts Payable	389.02	517.25	324.02	261.56	176.76
Accrued Expenses	17.55	15.06	9.15	7.46	4.34
Short-Term Debt	100	-	-	-	-
Current Portion of Long-Term Debt	18.6	-	-	0.48	0.08
Current Income Taxes Payable	-	113.73	13.98	-	-
Current Unearned Revenue	18.09	0.55	2.09	0.04	0.04
Other Current Liabilities	60.76	3.53	2.28	1.58	1.14
Total Current Liabilities	604.02	650.13	351.51	271.11	182.35
Long-Term Debt	120.65	147	-	1.45	1.92
Long-Term Deferred Tax Liabilities	21.21	2.17	-	-	3.12
Other Long-Term Liabilities	4.12	-	-	-	-
Total Liabilities	750	799.29	351.51	272.56	187.4
Common Stock	660.17	660.17	660.17	260.17	260.17
Additional Paid-In Capital	194.85	194.85	194.85	194.85	357.26
Retained Earnings	694.15	752.03	407.19	154.32	-315.57
Comprehensive Income & Other	3.85	-	-	-	-
Total Common Equity	1,553	1,607	1,262	609.34	301.86
Shareholders' Equity	1,553	1,607	1,262	1,009	701.86
Total Liabilities & Equity	2,303	2,406	1,614	1,282	889.25
Total Debt	239.25	147	-	1.92	2
Net Cash (Debt)	876.69	1,238	1,097	803.8	554.49
Net Cash Growth	-29.17%	12.81%	36.50%	44.96%	78.02%
Net Cash Per Share	13.26	18.72	16.60	12.17	8.87
Filing Date Shares Outstanding	66.02	66.02	66.02	26.02	26.02
Total Common Shares Outstanding	66.02	66.02	66.02	26.02	26.02
Working Capital	1,308	1,560	1,253	1,010	687.18
Book Value Per Share	23.52	24.34	19.12	23.42	11.60
Tangible Book Value	1,552	1,607	1,262	608.86	301.86
Tangible Book Value Per Share	23.50	24.34	19.12	23.40	11.60
Land	188.37	188.37	-	-	-
Buildings	94.94	-	-	-	-
Machinery	44.15	0.73	7.75	7.75	7.75
Construction In Progress	6.3	-	-	-	-
Leasehold Improvements	-	1.5	1.5	1.5	1.5

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.