Kim Forest Enterprise 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	120.38	217.86	186.78	125.45	180.99	86.57
Cash & Short-Term Investments	120.38	217.86	186.78	125.45	180.99	86.57
Cash Growth	181.58%	16.64%	48.89%	-30.69%	109.07%	224.61%
Accounts Receivable	123.75	141.8	103.42	154.56	104.73	94.14
Other Receivables	0.28	8.79	8.77	6.8	14.5	0.27
Receivables	124.04	150.59	112.19	161.35	119.23	94.41
Inventory	131.96	119.44	113.63	87.03	79.97	91.28
Prepaid Expenses	30.87	16.49	17.02	13.79	7.17	8.13
Other Current Assets	28.31	34.7	25.39	17.21	16.69	9.66
Total Current Assets	435.55	539.07	455.01	404.83	404.05	290.05
Property, Plant & Equipment	529.53	519.63	456.33	414.94	218.78	173.13
Long-Term Investments	-	8.5	3.5	-	-	-
Other Intangible Assets	8.74	8.9	6.9	1.52	2.82	4.24
Long-Term Deferred Tax Assets	40.43	40.43	30.9	9.34	4.3	22.44
Other Long-Term Assets	22.91	22.73	17.48	16.21	112.87	104.36
Total Assets	1,041	1,139	970.12	846.83	742.81	594.21
Accounts Payable	76	98.34	95.89	87.39	57.29	65.17
Accrued Expenses	14.09	15.55	18.8	20.69	19.42	0.01
Short-Term Debt	188	78	73	15	30	-
Current Portion of Long-Term Debt	16.51	15.92	5.71	4.3	2.49	2.44
Current Portion of Leases	16.01	20.04	14.22	13.42	8.29	1.09
Current Income Taxes Payable	-	-	-	14.67	7.19	-
Current Unearned Revenue	15.65	11.25	7.54	5.63	4.41	20.88
Other Current Liabilities	8.82	10.03	55.78	5.34	4.57	8.01
Total Current Liabilities	335.08	249.14	270.93	166.45	133.66	97.6
Long-Term Debt	110.91	187.98	103.41	74.07	41.44	43.93
Long-Term Leases	53.7	62.42	14.46	20.32	21.32	1.41
Long-Term Unearned Revenue	1.71	2.04	2.87	3.7	4.54	-
Pension & Post-Retirement Benefits	0.45	0.45	0.39	-	-	-
Long-Term Deferred Tax Liabilities	0.01	-	0.13	0.01	-	-
Other Long-Term Liabilities	0.62	1.19	-	-	-	0.44
Total Liabilities	502.47	503.22	392.2	264.55	200.95	143.39
Common Stock	608.64	608.64	489.68	403	310	296
Additional Paid-In Capital	33.32	186.86	177.28	124.63	142.43	181.03
Retained Earnings	-	-159.9	-89.05	54.52	89.44	-26.15
Comprehensive Income & Other	-121.02	0.44	0.02	0.12	-0.17	-0.06
Total Common Equity	515.8	636.04	577.93	582.27	541.69	450.83
Minority Interest	22.76	-	-	-	0.17	-
Shareholders' Equity	538.56	636.04	577.93	582.27	541.86	450.83
Total Liabilities & Equity	1,041	1,139	970.12	846.83	742.81	594.21
Total Debt	385.12	364.36	210.79	127.12	103.53	48.88
Net Cash (Debt)	-264.74	-146.5	-24.02	-1.67	77.45	37.69
Net Cash Growth	-	-	-	-	105.48%	-
Net Cash Per Share	-4.47	-2.77	-0.49	-0.03	1.58	0.89
Filing Date Shares Outstanding	60.62	60.86	51.42	48.3	48.3	48.3
Total Common Shares Outstanding	60.62	60.86	51.42	48.3	48.3	48.3
Working Capital	100.47	289.93	184.08	238.38	270.39	192.45
Book Value Per Share	8.51	10.45	11.24	12.06	11.22	9.33
Tangible Book Value	507.07	627.14	571.02	580.76	538.87	446.59
Tangible Book Value Per Share	8.36	10.30	11.11	12.02	11.16	9.25
Land	169.61	157.23	157.23	157.23	54.34	54.34
Buildings	169.18	151.29	149.36	171.67	110.29	106.92
Machinery	208	203.08	194.75	139.93	79.13	47.46
Construction In Progress	51.7	30.88	19.86	-	-	-

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