Cathay Chemical Works 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	122.18	102.09	143.51	156.29	182.96	231.82
Short-Term Investments	220	230	1,221	50	79.74	84.14
Cash & Short-Term Investments	342.18	332.09	1,365	206.29	262.71	315.96
Cash Growth	-74.40%	-75.66%	561.46%	-21.48%	-16.86%	-42.73%
Accounts Receivable	84.29	105.2	114.31	109.42	80.57	145.57
Other Receivables	2.15	2.87	1.17	0.86	0.31	3.27
Receivables	86.43	108.07	115.48	110.28	80.88	148.84
Inventory	193.15	195.52	206.79	208.68	263.21	260.87
Prepaid Expenses	-	0.8	-	-	-	-
Other Current Assets	12.4	5.13	2.7	6.2	13.7	7.24
Total Current Assets	634.16	641.61	1,689	531.45	620.49	732.91
Property, Plant & Equipment	313.83	311.4	314.68	321.36	329.27	331.87
Long-Term Investments	2,691	2,451	1,996	1,495	1,141	858.88
Long-Term Deferred Tax Assets	27.52	27.52	27.51	11.74	4.59	1.6
Other Long-Term Assets	537.24	542.66	541.45	656.02	655.31	657
Total Assets	4,204	3,974	4,569	3,016	2,750	2,582
Accounts Payable	12.36	8.41	13.42	11.63	15.36	18.7
Accrued Expenses	-	48.32	-	-	-	-
Current Portion of Leases	0.51	0.81	1.16	0.78	1.12	-
Current Income Taxes Payable	15.11	15.11	7.19	4.82	0.75	3.01
Current Unearned Revenue	0.36	0.34	-	0.41	-	-
Other Current Liabilities	55.9	8.59	115.79	37.19	31.98	24.52
Total Current Liabilities	84.25	81.58	137.56	54.84	49.2	46.23
Long-Term Leases	-	-	0.81	-	0.78	-
Pension & Post-Retirement Benefits	-	-	-	3.83	5.25	1.2
Long-Term Deferred Tax Liabilities	84.08	84.08	84.11	109.36	109.36	109.36
Other Long-Term Liabilities	-	-	0.3	0.3	0.3	0.3
Total Liabilities	168.32	165.65	222.79	168.32	164.89	157.09
Common Stock	1,510	1,510	1,510	1,510	1,510	1,510
Additional Paid-In Capital	92.93	92.93	92.96	3.54	3.54	3.54
Retained Earnings	2,228	2,022	2,568	1,218	1,018	864.09
Comprehensive Income & Other	205.19	184.04	175.75	116.59	54.38	48.02
Shareholders' Equity	4,035	3,809	4,347	2,847	2,585	2,425
Total Liabilities & Equity	4,204	3,974	4,569	3,016	2,750	2,582
Total Debt	0.51	0.81	1.98	0.78	1.9	-
Net Cash (Debt)	341.67	331.27	1,363	205.51	260.81	315.96
Net Cash Growth	-74.41%	-75.69%	563.00%	-21.20%	-17.46%	-42.73%
Net Cash Per Share	2.07	2.18	8.92	1.36	1.72	2.09
Filing Date Shares Outstanding	205.62	150.95	150.95	150.95	150.95	150.95
Total Common Shares Outstanding	205.62	150.95	150.95	150.95	150.95	150.95
Working Capital	549.91	560.03	1,552	476.61	571.28	686.68
Book Value Per Share	19.63	25.23	28.79	18.86	17.13	16.07
Tangible Book Value	4,035	3,809	4,347	2,847	2,585	2,425
Tangible Book Value Per Share	19.63	25.23	28.79	18.86	17.13	16.07
Land	-	221.31	221.31	221.31	221.31	223.43
Buildings	-	218.06	216.94	216	214.82	224.04
Machinery	-	303.46	293.26	288.87	283.14	276.2

Source: S&P Global Market Intelligence. Standard template. Financial Sources.