Hsin Kuang Steel Company 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	1,291	1,212	953.58	1,099	964.37	709.44
Short-Term Investments	9.2	-	-	-	-	-
Trading Asset Securities	3,989	3,473	2,973	1,585	2,110	1,956
Cash & Short-Term Investments	5,289	4,685	3,926	2,684	3,074	2,665
Cash Growth	11.33%	19.33%	46.30%	-12.71%	15.35%	8.84%
Accounts Receivable	4,717	4,478	5,653	4,766	4,408	3,416
Other Receivables	13.07	51.93	13.17	28.97	38.7	23.92
Receivables	4,730	4,530	5,666	4,795	4,447	3,440
Inventory	5,401	6,262	6,157	5,344	6,567	3,849
Prepaid Expenses	204.29	213.83	163.21	140.45	280.77	177.78
Other Current Assets	269.91	276.44	167.4	199.14	99.13	85.86
Total Current Assets	15,895	15,967	16,080	13,162	14,468	10,218
Property, Plant & Equipment	5,403	5,478	4,578	3,864	3,827	5,294
Long-Term Investments	4,026	4,160	4,014	3,291	3,714	3,038
Other Intangible Assets	39.25	39.78	41.76	5.03	-	-
Long-Term Accounts Receivable	-	-	-	-	-	2.76
Long-Term Deferred Tax Assets	81.5	92.44	97.97	61.61	65.48	64.57
Other Long-Term Assets	3,740	3,814	3,541	4,056	3,848	1,275
Total Assets	29,185	29,551	28,353	24,439	25,922	19,893
Accounts Payable	765.89	520.84	526.61	643.4	783.27	546.7
Accrued Expenses	295.52	360.51	322.85	239.44	336.78	177.69
Short-Term Debt	7,855	8,197	7,478	7,755	6,756	5,622
Current Portion of Long-Term Debt	86.29	107.12	232.81	496.81	300.94	399.08
Current Income Taxes Payable	92.32	58.29	171.82	198.01	503.12	84.88
Current Unearned Revenue	554.59	709.93	1,416	311.34	419.47	212.68
Other Current Liabilities	118.53	97.56	102.24	99.27	234.26	224.51
Total Current Liabilities	9,768	10,051	10,251	9,743	9,334	7,267
Long-Term Debt	6,832	6,945	5,848	4,404	4,789	4,449
Pension & Post-Retirement Benefits	12.35	15.21	33.63	33.16	45.06	25.7
Long-Term Deferred Tax Liabilities	140.04	130.5	117.96	144.42	112.59	16.38
Other Long-Term Liabilities	74.47	60.93	39.87	39.33	33.69	33.81
Total Liabilities	16,827	17,203	16,290	14,364	14,314	11,792
Common Stock	3,211	3,211	3,211	3,211	3,211	3,082
Additional Paid-In Capital	943.45	943.45	943.45	943.45	943.45	823.2
Retained Earnings	6,668	6,613	6,017	4,533	5,359	3,043
Comprehensive Income & Other	849.99	881.4	1,166	674.42	1,377	722.65
Total Common Equity	11,673	11,650	11,339	9,363	10,891	7,671
Minority Interest	685.24	699.21	724.79	712.64	716.47	429.98
Shareholders' Equity	12,358	12,349	12,063	10,075	11,608	8,101
Total Liabilities & Equity	29,185	29,551	28,353	24,439	25,922	19,893
Total Debt	14,773	15,249	13,559	12,656	11,846	10,469
Net Cash (Debt)	-9,484	-10,564	-9,632	-9,972	-8,772	-7,804
Net Cash Per Share	-29.44	-32.79	-29.90	-31.01	-27.63	-24.24
Filing Date Shares Outstanding	321.15	321.15	321.15	321.15	321.15	308.22
Total Common Shares Outstanding	321.15	321.15	321.15	321.15	321.15	308.22
Working Capital	6,127	5,916	5,829	3,418	5,133	2,951
Book Value Per Share	36.35	36.27	35.31	29.15	33.91	24.89
Tangible Book Value	11,633	11,610	11,297	9,358	10,891	7,671
Tangible Book Value Per Share	36.22	36.15	35.18	29.14	33.91	24.89
Land	-	3,703	2,544	2,185	2,012	2,557
Buildings	-	1,491	1,461	1,298	1,266	1,175
Machinery	-	2,139	2,013	1,800	1,724	1,306
Construction In Progress	-	4.53	244.3	78.24	204.21	1,165
Leasehold Improvements	-	60.33	57.62	49.29	-	-

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