Sinphar Pharmaceutical 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	1,092	864.14	1,076	1,074	1,238	1,195
Short-Term Investments	108.81	123.42	95.41	-	-	43.44
Trading Asset Securities	7.08	7.07	6.96	6.66	6.66	6.66
Cash & Short-Term Investments	1,208	994.63	1,178	1,081	1,244	1,245
Cash Growth	7.36%	-15.57%	8.96%	-13.11%	-0.05%	4.24%
Accounts Receivable	688.87	713.86	641.9	643.47	685.19	592.97
Other Receivables	-	35.58	34.81	34.27	31.43	29.15
Receivables	688.87	749.44	676.71	677.73	716.62	622.12
Inventory	758.21	761.14	751.35	876.9	804.31	820.62
Prepaid Expenses	97.36	14.21	12.96	7.08	8.45	5.7
Other Current Assets	4.85	9.82	5.3	5.75	4.86	10.03
Total Current Assets	2,757	2,529	2,624	2,649	2,778	2,703
Property, Plant & Equipment	3,252	3,222	3,285	3,247	3,139	3,224
Long-Term Investments	50.5	52.68	54.64	22.21	24.7	20.36
Other Intangible Assets	56.64	59.52	72.16	71.82	86.98	117.3
Long-Term Deferred Tax Assets	181.41	195.49	185.37	170.86	52.11	74.88
Other Long-Term Assets	123.17	94.28	76.62	90.71	103.65	81.24
Total Assets	6,421	6,153	6,298	6,251	6,185	6,221
Accounts Payable	241.94	210.49	185.45	291.37	323.74	201.42
Short-Term Debt	348	188	370	400	447	587
Current Portion of Long-Term Debt	-	48.12	351.29	50.72	50.34	61.28
Current Portion of Leases	0.86	0.58	-	-	-	-
Current Income Taxes Payable	63.23	55.58	39.36	3.09	45.41	35.27
Current Unearned Revenue	103.49	103.36	97.42	85.65	96.56	93.64
Other Current Liabilities	404.97	405.36	379.29	373.87	482.86	555.88
Total Current Liabilities	1,162	1,011	1,423	1,205	1,446	1,534
Long-Term Debt	1,304	1,273	1,181	1,494	1,416	1,486
Long-Term Leases	0.38	0.31	-	-	-	-
Pension & Post-Retirement Benefits	16.54	22.27	15.09	35.55	35.98	50.89
Long-Term Deferred Tax Liabilities	-	88.52	88.98	88.45	38.15	38.28
Other Long-Term Liabilities	128.59	42.54	44	30.37	32.68	34.12
Total Liabilities	2,612	2,438	2,752	2,853	2,968	3,144
Common Stock	1,902	1,902	1,811	1,677	1,677	1,677
Additional Paid-In Capital	924.14	924.14	924.14	924.14	929.97	963.52
Retained Earnings	786.82	713.02	648.43	634.15	444.41	210.68
Comprehensive Income & Other	-75.71	-95.25	-120.76	-137.17	-121.37	-129.18
Total Common Equity	3,537	3,444	3,263	3,098	2,930	2,722
Minority Interest	271.36	271.3	282.98	299.54	286.62	354.94
Shareholders' Equity	3,809	3,715	3,546	3,398	3,217	3,077
Total Liabilities & Equity	6,421	6,153	6,298	6,251	6,185	6,221
Total Debt	1,654	1,510	1,902	1,945	1,913	2,134
Net Cash (Debt)	-446.06	-515.14	-724.46	-863.71	-668.74	-889.35
Net Cash Per Share	-2.34	-2.70	-3.80	-4.53	-3.51	-4.68
Filing Date Shares Outstanding	189.24	190.2	190.2	190.2	190.2	190.2
Total Common Shares Outstanding	189.24	190.2	190.2	190.2	190.2	190.2
Working Capital	1,594	1,518	1,202	1,444	1,333	1,169
Book Value Per Share	18.69	18.11	17.16	16.29	15.41	14.31
Tangible Book Value	3,481	3,384	3,191	3,027	2,843	2,605
Tangible Book Value Per Share	18.39	17.79	16.78	15.91	14.95	13.70
Land	-	717.58	717.58	717.58	717.58	717.58
Buildings	-	3,224	3,195	2,978	2,927	2,882
Machinery	-	2,461	2,350	2,195	2,027	1,960
Construction In Progress	-	51.72	31.59	129.71	72.62	66.32