Kian Shen 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	1,490	1,790	1,787	1,350	777.26	408.5
Short-Term Investments	-	-	-	-	8.72	313.1
Trading Asset Securities	45.03	75.48	75.07	15	20	-
Cash & Short-Term Investments	1,535	1,866	1,862	1,365	805.98	721.61
Cash Growth	-1.11%	0.18%	36.42%	69.37%	11.69%	109.81%
Accounts Receivable	232.51	253.03	229.92	296	186.13	237.61
Receivables	232.51	253.03	229.92	296	186.13	237.61
Inventory	172.19	185.18	208.58	330.25	212.22	196.47
Prepaid Expenses	30.35	10.42	5.59	5.97	10.66	7.31
Other Current Assets	97.06	224.38	164.34	96.1	88.89	79.84
Total Current Assets	2,067	2,539	2,471	2,093	1,304	1,243
Property, Plant & Equipment	590.94	571.51	554	549.84	521.7	515.56
Long-Term Investments	2,754	2,705	2,692	2,950	3,479	3,513
Other Intangible Assets	9.6	7.87	6.12	2.03	3.45	1.87
Long-Term Deferred Tax Assets	5.63	2.67	2.85	2.29	4.14	6.71
Other Long-Term Assets	33.62	30.33	26.07	11.57	11.63	4.59
Total Assets	5,461	5,856	5,752	5,609	5,324	5,285
Accounts Payable	256.45	292.24	284.61	373.73	256.99	272.71
Short-Term Debt	90	-	60	70	80	140
Current Portion of Long-Term Debt	-	-	51.56	17.19	-	37.5
Current Portion of Leases	-	-	-	0.21	0.78	1.14
Current Income Taxes Payable	13.94	224.2	31.56	49.74	32.35	15.27
Current Unearned Revenue	11.12	11.59	65.41	64.5	49.32	30.27
Other Current Liabilities	64.74	80.55	82.77	94.59	66.69	76.35
Total Current Liabilities	436.25	608.58	575.91	669.94	486.12	573.23
Long-Term Debt	-	-	-	51.56	68.75	56.25
Long-Term Leases	-	-	-	-	0.21	0.98
Pension & Post-Retirement Benefits	-	-	-	-	9.46	14.03
Long-Term Deferred Tax Liabilities	269.19	256.46	390.82	267.43	320.13	315.91
Other Long-Term Liabilities	0.74	0.77	0.74	0.63	0.3	0.35
Total Liabilities	706.18	865.81	967.47	989.56	884.96	960.76
Common Stock	734	734	734	734	734	734
Additional Paid-In Capital	1.25	1.25	1.25	1.25	1.25	1.25
Retained Earnings	4,496	4,541	4,474	4,225	4,101	3,971
Comprehensive Income & Other	-476.14	-286.26	-425.43	-340.52	-397.01	-382.22
Shareholders' Equity	4,755	4,990	4,784	4,620	4,439	4,324
Total Liabilities & Equity	5,461	5,856	5,752	5,609	5,324	5,285
Total Debt	90	-	111.56	138.96	149.73	235.87
Net Cash (Debt)	1,445	1,866	1,751	1,226	656.25	485.74
Net Cash Growth	-6.91%	6.57%	42.78%	86.84%	35.10%	296.68%
Net Cash Per Share	19.67	25.40	23.83	16.69	8.93	6.61
Filing Date Shares Outstanding	73.4	73.4	73.4	73.4	73.4	73.4
Total Common Shares Outstanding	73.4	73.4	73.4	73.4	73.4	73.4
Working Capital	1,631	1,930	1,895	1,423	817.76	669.6
Book Value Per Share	64.78	67.98	65.18	62.94	60.48	58.91
Tangible Book Value	4,745	4,982	4,778	4,618	4,435	4,322
Tangible Book Value Per Share	64.65	67.88	65.10	62.91	60.43	58.88
Land	263.58	263.58	263.58	263.58	263.58	263.58
Machinery	1,292	1,294	1,234	1,177	1,109	1,072

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