Kian Shen 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	1,499	1,790	1,787	1,350	777.26
Short-Term Investments	-	-	-	-	8.72
Trading Asset Securities	50.12	75.48	75.07	15	20
Cash & Short-Term Investments	1,550	1,866	1,862	1,365	805.98
Cash Growth	-16.95%	0.18%	36.42%	69.37%	11.69%
Accounts Receivable	248.67	253.03	229.92	296	186.13
Receivables	248.67	253.03	229.92	296	186.13
Inventory	196.08	185.18	208.58	330.25	212.22
Prepaid Expenses	6.9	10.42	5.59	5.97	10.66
Other Current Assets	139.1	147.51	164.34	96.1	88.89
Total Current Assets	2,140	2,462	2,471	2,093	1,304
Property, Plant & Equipment	600.04	571.51	554	549.84	521.7
Long-Term Investments	2,921	2,705	2,692	2,950	3,479
Other Intangible Assets	13.88	7.87	6.12	2.03	3.45
Long-Term Deferred Tax Assets	2.71	2.67	2.85	2.29	4.14
Other Long-Term Assets	28.5	30.33	26.07	11.57	11.63
Total Assets	5,706	5,779	5,752	5,609	5,324
Accounts Payable	268.81	292.24	284.61	373.73	256.99
Short-Term Debt	-	-	60	70	80
Current Portion of Long-Term Debt	-	-	51.56	17.19	-
Current Portion of Leases	-	-	-	0.21	0.78
Current Income Taxes Payable	26.88	147.33	31.56	49.74	32.35
Current Unearned Revenue	4.66	11.59	65.41	64.5	49.32
Other Current Liabilities	78.21	80.55	82.77	94.59	66.69
Total Current Liabilities	378.56	531.71	575.91	669.94	486.12
Long-Term Debt	-	-	-	51.56	68.75
Long-Term Leases	-	-	-	-	0.21
Pension & Post-Retirement Benefits	-	-	-	-	9.46
Long-Term Deferred Tax Liabilities	303.95	256.46	390.82	267.43	320.13
Other Long-Term Liabilities	0.75	0.77	0.74	0.63	0.3
Total Liabilities	683.26	788.94	967.47	989.56	884.96
Common Stock	734	734	734	734	734
Additional Paid-In Capital	1.25	1.25	1.25	1.25	1.25
Retained Earnings	4,549	4,541	4,474	4,225	4,101
Comprehensive Income & Other	-260.68	-286.26	-425.43	-340.52	-397.01
Shareholders' Equity	5,023	4,990	4,784	4,620	4,439
Total Liabilities & Equity	5,706	5,779	5,752	5,609	5,324
Total Debt	-	-	111.56	138.96	149.73
Net Cash (Debt)	1,550	1,866	1,751	1,226	656.25
Net Cash Growth	-16.95%	6.57%	42.78%	86.84%	35.10%
Net Cash Per Share	21.10	25.40	23.83	16.69	8.93
Filing Date Shares Outstanding	73.4	73.4	73.4	73.4	73.4
Total Common Shares Outstanding	73.4	73.4	73.4	73.4	73.4
Working Capital	1,762	1,930	1,895	1,423	817.76
Book Value Per Share	68.43	67.98	65.18	62.94	60.48
Tangible Book Value	5,009	4,982	4,778	4,618	4,435
Tangible Book Value Per Share	68.25	67.88	65.10	62.91	60.43
Land	263.58	263.58	263.58	263.58	263.58
Machinery	1,315	1,294	1,234	1,177	1,109

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