Ko Ja (Cayman) 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	535.04	885.05	914.41	1,100	844.04
Short-Term Investments	1,189	341.41	187.1	355.96	575.01
Trading Asset Securities	156.38	89.4	98.2	53.72	44.06
Cash & Short-Term Investments	1,881	1,316	1,200	1,510	1,463
Cash Growth	42.93%	9.68%	-20.56%	3.22%	56.10%
Accounts Receivable	1,055	1,090	1,039	807.01	1,328
Other Receivables	49.05	87.11	31.8	9.27	2.41
Receivables	1,105	1,177	1,071	816.28	1,331
Inventory	353.81	425.59	315.86	367.37	328.49
Prepaid Expenses	39.96	74.97	23.13	55.39	89.97
Other Current Assets	5.23	5.93	1.57	3.14	379.22
Total Current Assets	3,384	2,999	2,611	2,752	3,592
Property, Plant & Equipment	959.56	1,077	1,109	1,157	923.63
Long-Term Investments	110.73	425.26	432.48	429.22	60.32
Goodwill	66.26	67.58	64.29	65.5	-
Other Intangible Assets	75.35	95.52	71.05	121.7	45.02
Long-Term Deferred Tax Assets	11.03	10.79	28.98	29.78	35.52
Other Long-Term Assets	117.5	87.89	29.19	48.82	18.18
Total Assets	4,725	4,763	4,346	4,604	4,674
Accounts Payable	151.2	191.24	183.33	100.51	213.92
Accrued Expenses	341.69	352.78	320.18	310.9	426.99
Short-Term Debt	241.99	103.42	43.39	253.88	249.12
Current Portion of Leases	8.58	12.45	11.84	8.66	-
Current Income Taxes Payable	5.58	25.06	33.66	65.74	34.98
Current Unearned Revenue	0.88	0.88	0.67	0.7	10.39
Other Current Liabilities	118.43	118.72	83.37	185.84	134.36
Total Current Liabilities	868.35	804.55	676.45	926.21	1,070
Long-Term Leases	5.27	14.8	19.81	25.05	-
Long-Term Unearned Revenue	-	-	-	-	31.29
Long-Term Deferred Tax Liabilities	195.4	199.25	195.87	203.42	207.32
Other Long-Term Liabilities	2.9	2.08	2.35	2.02	2.85
Total Liabilities	1,072	1,021	894.47	1,157	1,311
Common Stock	643.38	643.38	643.38	643.38	643.38
Additional Paid-In Capital	1,532	1,490	1,490	1,490	1,494
Retained Earnings	1,425	1,454	1,313	1,265	1,322
Comprehensive Income & Other	-41.12	23.47	-121.81	-73.82	-134.91
Total Common Equity	3,559	3,612	3,325	3,325	3,324
Minority Interest	93.74	130.4	127.45	122.51	38.7
Shareholders' Equity	3,653	3,742	3,452	3,447	3,363
Total Liabilities & Equity	4,725	4,763	4,346	4,604	4,674
Total Debt	255.83	130.67	75.04	287.59	249.12
Net Cash (Debt)	1,625	1,185	1,125	1,223	1,214
Net Cash Growth	37.10%	5.38%	-8.01%	0.71%	34.14%
Net Cash Per Share	25.06	18.24	17.37	18.85	19.04
Filing Date Shares Outstanding	64.34	64.34	64.34	64.34	64.34
Total Common Shares Outstanding	64.34	64.34	64.34	64.34	64.34
Working Capital	2,516	2,195	1,935	1,826	2,522
Book Value Per Share	55.32	56.13	51.67	51.68	51.67
Tangible Book Value	3,417	3,448	3,189	3,137	3,279
Tangible Book Value Per Share	53.12	53.60	49.57	48.77	50.97
Land	192.58	207.23	211.67	211.67	83.77
Buildings	569.63	706.75	675.09	682.13	550.48
Machinery	1,019	1,007	1,004	978.77	886.64
Construction In Progress	1.1	-	8.9	-	0.56
Leasehold Improvements	5.96	50.59	44.35	45.18	43.95

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