Kim Forest Enterprise 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	123.74	217.86	186.78	125.45	180.99
Cash & Short-Term Investments	123.74	217.86	186.78	125.45	180.99
Cash Growth	-43.20%	16.64%	48.89%	-30.69%	109.07%
Accounts Receivable	120.4	141.8	103.42	154.56	104.73
Other Receivables	0.33	8.79	8.77	6.8	14.5
Receivables	120.73	150.59	112.19	161.35	119.23
Inventory	139.24	126.54	113.63	87.03	79.97
Prepaid Expenses	7.4	16.49	17.02	13.79	7.17
Other Current Assets	26.58	27.59	25.39	17.21	16.69
Total Current Assets	417.7	539.07	455.01	404.83	404.05
Property, Plant & Equipment	523.16	519.63	456.33	414.94	218.78
Other Intangible Assets	8.36	8.9	6.9	1.52	2.82
Long-Term Accounts Receivable	2.15	7.46	-	-	-
Long-Term Deferred Tax Assets	40.29	40.43	30.9	9.34	4.3
Other Long-Term Assets	26.06	23.77	20.98	16.21	112.87
Total Assets	1,018	1,139	970.12	846.83	742.81
Accounts Payable	80.11	98.34	95.89	87.39	57.29
Accrued Expenses	12.13	15.55	18.8	20.69	19.42
Short-Term Debt	188	78	73	15	30
Current Portion of Long-Term Debt	17.2	15.92	5.71	4.3	2.49
Current Portion of Leases	16.14	20.04	14.22	13.42	8.29
Current Income Taxes Payable	-	-	-	14.67	7.19
Current Unearned Revenue	15.46	11.25	7.54	5.63	4.41
Other Current Liabilities	10.05	10.03	55.78	5.34	4.57
Total Current Liabilities	339.1	249.14	270.93	166.45	133.66
Long-Term Debt	107	187.98	103.41	74.07	41.44
Long-Term Leases	55.52	62.42	14.46	20.32	21.32
Long-Term Unearned Revenue	1.2	2.04	2.87	3.7	4.54
Pension & Post-Retirement Benefits	0.61	0.45	0.39	-	-
Long-Term Deferred Tax Liabilities	-	-	0.13	0.01	-
Other Long-Term Liabilities	1.41	1.19	-	-	-
Total Liabilities	504.84	503.22	392.2	264.55	200.95
Common Stock	608.64	608.64	489.68	403	310
Additional Paid-In Capital	35.47	186.86	177.28	124.63	142.43
Retained Earnings	-148.25	-159.9	-89.05	54.52	89.44
Treasury Stock	-5.14	-	-	-	-
Comprehensive Income & Other	0.14	0.44	0.02	0.12	-0.17
Total Common Equity	490.86	636.04	577.93	582.27	541.69
Minority Interest	22.02	-	-	-	0.17
Shareholders' Equity	512.88	636.04	577.93	582.27	541.86
Total Liabilities & Equity	1,018	1,139	970.12	846.83	742.81
Total Debt	383.87	364.36	210.79	127.12	103.53
Net Cash (Debt)	-260.12	-146.5	-24.02	-1.67	77.45
Net Cash Growth	-	-	-	-	105.48%
Net Cash Per Share	-4.29	-2.77	-0.49	-0.03	1.58
Filing Date Shares Outstanding	60.62	60.86	51.42	48.3	48.3
Total Common Shares Outstanding	60.62	60.86	51.42	48.3	48.3
Working Capital	78.61	289.93	184.08	238.38	270.39
Book Value Per Share	8.10	10.45	11.24	12.06	11.22
Tangible Book Value	482.5	627.14	571.02	580.76	538.87
Tangible Book Value Per Share	7.96	10.30	11.11	12.02	11.16
Land	169.61	157.23	157.23	157.23	54.34
Buildings	169.3	151.29	149.36	171.67	110.29
Machinery	228.22	203.08	194.75	139.93	79.13
Construction In Progress	21.18	30.88	19.86	-	-

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