Tsang Yow Industrial 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	420.83	459.61	860.25	458.72	554.44
Short-Term Investments	10.38	10.42	-	-	9.3
Trading Asset Securities	0.62	0.64	0.49	0.44	0.51
Cash & Short-Term Investments	431.82	470.66	860.73	459.16	564.25
Cash Growth	-8.25%	-45.32%	87.46%	-18.62%	47.89%
Accounts Receivable	192.78	208.42	205.14	433.46	578.9
Other Receivables	4.11	5.6	4.91	29.35	8.94
Receivables	196.89	214.01	210.05	462.81	587.83
Inventory	256.52	297.75	369.05	541.08	505.45
Prepaid Expenses	3.56	2.87	3.34	2.34	2.23
Other Current Assets	5.72	2	13.07	13.89	4.49
Total Current Assets	894.51	987.29	1,456	1,479	1,664
Property, Plant & Equipment	1,339	1,197	1,115	1,365	1,461
Long-Term Investments	76.91	68.27	-	-	1.56
Other Intangible Assets	7.35	3.63	5.02	9.84	14.43
Long-Term Deferred Tax Assets	33.45	33.98	32.82	65.14	66.33
Other Long-Term Assets	28.89	36.43	14.33	4.37	6.88
Total Assets	2,380	2,327	2,623	2,924	3,215
Accounts Payable	107.38	99.33	156.72	293.36	393.33
Accrued Expenses	55.36	62.24	73.75	78.65	61.45
Short-Term Debt	-	-	20	100	221.52
Current Portion of Long-Term Debt	18.78	55.03	109.23	133.61	149.5
Current Portion of Leases	2.34	3.03	2.99	1.83	0.6
Current Income Taxes Payable	37.19	3.62	78.16	41.01	-
Current Unearned Revenue	33.52	37.12	7.89	18.39	4.49
Other Current Liabilities	59	94.08	75.24	110.96	98.51
Total Current Liabilities	313.56	354.44	523.99	777.81	929.4
Long-Term Debt	37.03	65.08	261.3	495.18	774.72
Long-Term Leases	0.16	1.96	2.7	2.08	0.6
Pension & Post-Retirement Benefits	-	-	4.79	5.85	9.8
Long-Term Deferred Tax Liabilities	2.79	4.91	-	4.59	11.09
Other Long-Term Liabilities	0.1	0.1	0.1	0.1	0.1
Total Liabilities	353.63	426.49	792.87	1,286	1,726
Common Stock	1,031	1,031	1,031	1,031	1,031
Additional Paid-In Capital	159.52	159.5	150.53	150.53	150.53
Retained Earnings	703.78	686.55	660.59	500.02	363.27
Treasury Stock	-	-11.78	-11.78	-11.78	-11.78
Comprehensive Income & Other	4.38	-1.83	-	-31.29	-44.05
Total Common Equity	1,899	1,863	1,830	1,638	1,489
Minority Interest	128.15	36.75	-	-	-
Shareholders' Equity	2,027	1,900	1,830	1,638	1,489
Total Liabilities & Equity	2,380	2,327	2,623	2,924	3,215
Total Debt	58.31	125.1	396.23	732.7	1,147
Net Cash (Debt)	373.52	345.56	464.51	-273.54	-582.69
Net Cash Growth	8.09%	-25.61%	-	-	-
Net Cash Per Share	3.61	3.36	4.51	-2.66	-5.71
Filing Date Shares Outstanding	103.09	102.35	102.35	102.35	102.35
Total Common Shares Outstanding	103.09	102.35	102.35	102.35	102.35
Working Capital	580.96	632.85	932.26	701.46	734.84
Book Value Per Share	18.42	18.21	17.88	16.01	14.55
Tangible Book Value	1,891	1,860	1,825	1,629	1,474
Tangible Book Value Per Share	18.35	18.17	17.83	15.91	14.41
Land	375.38	372.14	317	317	317
Buildings	562.3	549.66	549.66	705.06	702.67
Machinery	922.61	888.5	814.98	1,312	1,437

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