BES Engineering 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	1,571	2,186	5,125	3,635	4,190	2,995
Short-Term Investments	4,738	640.37	785.41	1,776	766.46	709.74
Trading Asset Securities	9.86	10.05	9.47	4.25	4.14	2,380
Cash & Short-Term Investments	6,319	2,837	5,919	5,415	4,960	6,085
Cash Growth	50.51%	-52.08%	9.31%	9.18%	-18.49%	108.65%
Accounts Receivable	10,677	10,708	10,051	9,080	5,197	4,843
Other Receivables	2,050	2,036	2,361	2,817	2,898	6,078
Receivables	12,728	12,744	12,412	11,897	8,095	10,943
Inventory	32,790	34,052	28,597	22,625	17,049	15,153
Other Current Assets	3,454	9,015	8,765	7,733	5,885	6,574
Total Current Assets	55,291	58,648	55,694	47,670	35,990	38,755
Property, Plant & Equipment	4,097	3,961	3,634	3,416	3,324	3,438
Long-Term Investments	3,637	2,572	2,175	1,945	2,051	2,837
Long-Term Deferred Tax Assets	395.3	394.42	356.95	347.05	470.4	597.28
Other Long-Term Assets	1,182	2,157	3,173	2,671	3,305	2,461
Total Assets	64,602	67,732	65,032	56,049	45,140	48,088
Accounts Payable	6,289	6,923	7,139	6,385	4,296	4,622
Accrued Expenses	-	1,671	756.02	675.92	630.67	461.23
Short-Term Debt	5,220	6,028	8,128	7,353	5,764	5,577
Current Portion of Long-Term Debt	-	3,875	1,971	631.18	57.06	746.87
Current Portion of Leases	67.64	67.24	46.16	77.12	71.09	66.03
Current Income Taxes Payable	307.05	307.09	183.32	28.29	80.49	20.78
Current Unearned Revenue	5,883	6,734	6,237	3,559	2,181	2,764
Other Current Liabilities	5,679	1,802	1,672	1,503	1,371	3,214
Total Current Liabilities	23,446	27,406	26,133	20,213	14,452	17,472
Long-Term Debt	15,558	15,136	13,397	9,971	5,744	5,313
Long-Term Leases	84.87	92.85	56.57	139.96	174.12	172.47
Pension & Post-Retirement Benefits	-	-	-	-	-	73.82
Long-Term Deferred Tax Liabilities	1,070	1,070	1,068	1,084	1,090	1,115
Other Long-Term Liabilities	1,326	1,301	1,308	1,342	1,003	1,013
Total Liabilities	41,485	45,005	41,963	32,751	22,464	25,159
Common Stock	16,079	16,079	15,309	15,309	15,309	15,309
Additional Paid-In Capital	96.53	96.53	96.53	96.52	74.65	73.88
Retained Earnings	8,232	7,961	7,683	7,741	7,698	7,676
Comprehensive Income & Other	-1,417	-1,538	-913.1	-685.78	-477.14	-223.79
Total Common Equity	22,990	22,599	22,175	22,461	22,605	22,836
Minority Interest	126.66	128.97	894.16	837.87	71.41	93.22
Shareholders' Equity	23,117	22,728	23,069	23,299	22,676	22,929
Total Liabilities & Equity	64,602	67,732	65,032	56,049	45,140	48,088
Total Debt	20,931	25,198	23,599	18,173	11,810	11,875
Net Cash (Debt)	-14,612	-22,361	-17,679	-12,758	-6,850	-5,790
Net Cash Per Share	-9.09	-13.89	-10.98	-7.92	-4.25	-3.59
Filing Date Shares Outstanding	1,608	1,608	1,608	1,608	1,608	1,608
Total Common Shares Outstanding	1,608	1,608	1,608	1,608	1,608	1,608
Working Capital	31,845	31,242	29,561	27,457	21,538	21,283
Book Value Per Share	14.30	14.05	13.79	13.97	14.06	14.20
Tangible Book Value	22,990	22,599	22,175	22,461	22,605	22,836
Tangible Book Value Per Share	14.30	14.05	13.79	13.97	14.06	14.20
Land	-	2,724	2,724	2,724	2,724	2,765
Buildings	-	462.73	464.4	460.14	452.81	642.75
Machinery	-	1,773	1,404	1,075	907.52	1,205
Construction In Progress	-	9.02	4.57	4.69	8.39	7.58