Kian Shen 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	2,112	1,499	1,790	1,787	1,350	777.26
Short-Term Investments	-	-	-	-	-	8.72
Trading Asset Securities	70.25	50.12	75.48	75.07	15	20
Cash & Short-Term Investments	2,182	1,550	1,866	1,862	1,365	805.98
Cash Growth	16.94%	-16.95%	0.18%	36.42%	69.37%	11.69%
Accounts Receivable	219.66	248.67	253.03	229.92	296	186.13
Receivables	219.66	248.67	253.03	229.92	296	186.13
Inventory	221.11	196.08	185.18	208.58	330.25	212.22
Prepaid Expenses	32.18	6.9	10.42	5.59	5.97	10.66
Other Current Assets	113.34	139.1	147.51	164.34	96.1	88.89
Total Current Assets	2,768	2,140	2,462	2,471	2,093	1,304
Property, Plant & Equipment	587.28	600.04	571.51	554	549.84	521.7
Long-Term Investments	2,370	2,921	2,705	2,692	2,950	3,479
Other Intangible Assets	12.37	13.88	7.87	6.12	2.03	3.45
Long-Term Deferred Tax Assets	3.19	2.71	2.67	2.85	2.29	4.14
Other Long-Term Assets	17.36	28.5	30.33	26.07	11.57	11.63
Total Assets	5,758	5,706	5,779	5,752	5,609	5,324
Accounts Payable	242.07	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	89.28	26.88	147.33	31.56	49.74	32.35
Current Unearned Revenue	5.34	4.66	11.59	65.41	64.5	49.32
Other Current Liabilities	49.84	78.21	80.55	82.77	94.59	66.69
Total Current Liabilities	386.52	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	277.77	303.95	256.46	390.82	267.43	320.13
Other Long-Term Liabilities	0.77	0.75	0.77	0.74	0.63	0.3
Total Liabilities	665.06	683.26	788.94	967.47	989.56	884.96
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	4,489	4,549	4,541	4,474	4,225	4,101
Comprehensive Income & Other	-130.55	-260.68	-286.26	-425.43	-340.52	-397.01
Shareholders' Equity	5,093	5,023	4,990	4,784	4,620	4,439
Total Liabilities & Equity	5,758	5,706	5,779	5,752	5,609	5,324
Total Debt	-	-	-	111.56	138.96	149.73
Net Cash (Debt)	2,182	1,550	1,866	1,751	1,226	656.25
Net Cash Growth	16.94%	-16.95%	6.57%	42.78%	86.84%	35.10%
Net Cash Per Share	29.75	21.10	25.40	23.83	16.69	8.93
Filing Date Shares Outstanding	73	73.4	73.4	73.4	73.4	73.4
Total Common Shares Outstanding	73	73.4	73.4	73.4	73.4	73.4
Working Capital	2,382	1,762	1,930	1,895	1,423	817.76
Book Value Per Share	69.77	68.43	67.98	65.18	62.94	60.48
Tangible Book Value	5,081	5,009	4,982	4,778	4,618	4,435
Tangible Book Value Per Share	69.60	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