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 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	80.9	123.74	217.86	186.78	125.45	180.99
Cash & Short-Term Investments	92.74	123.74	217.86	186.78	125.45	180.99
Cash Growth	12.57%	-43.20%	16.64%	48.89%	-30.69%	109.07%
Accounts Receivable	106.07	120.4	141.8	103.42	154.56	104.73
Other Receivables	0.32	0.33	8.79	8.77	6.8	14.5
Receivables	106.4	120.73	150.59	112.19	161.35	119.23
Inventory	150.22	139.24	126.54	113.63	87.03	79.97
Prepaid Expenses	20.25	7.4	16.49	17.02	13.79	7.17
Other Current Assets	18.28	26.58	27.59	25.39	17.21	16.69
Total Current Assets	387.89	417.7	539.07	455.01	404.83	404.05
Property, Plant & Equipment	531.61	523.16	519.63	456.33	414.94	218.78
Other Intangible Assets	7.99	8.36	8.9	6.9	1.52	2.82
Long-Term Accounts Receivable	0.66	2.15	7.46	-	-	-
Long-Term Deferred Tax Assets	39.94	40.29	40.43	30.9	9.34	4.3
Other Long-Term Assets	56.27	26.06	23.77	20.98	16.21	112.87
Total Assets	1,024	1,018	1,139	970.12	846.83	742.81
Accounts Payable	66.64	80.11	98.34	95.89	87.39	57.29
Accrued Expenses	11.46	12.13	15.55	18.8	20.69	19.42
Short-Term Debt	188	188	78	73	15	30
Current Portion of Long-Term Debt	35.66	17.2	15.92	5.71	4.3	2.49
Current Portion of Leases	20.16	16.14	20.04	14.22	13.42	8.29
Current Income Taxes Payable	-	-	-	-	14.67	7.19
Current Unearned Revenue	21.04	15.46	11.25	7.54	5.63	4.41
Other Current Liabilities	12.72	10.05	10.03	55.78	5.34	4.57
Total Current Liabilities	355.68	339.1	249.14	270.93	166.45	133.66
Long-Term Debt	130.36	107	187.98	103.41	74.07	41.44
Long-Term Leases	66.95	55.52	62.42	14.46	20.32	21.32
Long-Term Unearned Revenue	0.99	1.2	2.04	2.87	3.7	4.54
Pension & Post-Retirement Benefits	0.3	0.61	0.45	0.39	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.13	0.01	-
Other Long-Term Liabilities	2.22	1.41	1.19	-	-	-
Total Liabilities	556.51	504.84	503.22	392.2	264.55	200.95
Common Stock	608.64	608.64	608.64	489.68	403	310
Additional Paid-In Capital	37.93	35.47	186.86	177.28	124.63	142.43
Retained Earnings	-194.04	-148.25	-159.9	-89.05	54.52	89.44
Treasury Stock	-5.14	-5.14	-	-	-	-
Comprehensive Income & Other	0.36	0.14	0.44	0.02	0.12	-0.17
Total Common Equity	447.75	490.86	636.04	577.93	582.27	541.69
Minority Interest	20.1	22.02	-	-	-	0.17
Shareholders' Equity	467.85	512.88	636.04	577.93	582.27	541.86
Total Liabilities & Equity	1,024	1,018	1,139	970.12	846.83	742.81
Total Debt	441.13	383.87	364.36	210.79	127.12	103.53
Net Cash (Debt)	-348.39	-260.12	-146.5	-24.02	-1.67	77.45
Net Cash Growth	-	-	-	-	-	105.48%
Net Cash Per Share	-5.74	-4.29	-2.77	-0.49	-0.03	1.58
Filing Date Shares Outstanding	60.38	60.62	60.86	51.42	48.3	48.3
Total Common Shares Outstanding	60.38	60.62	60.86	51.42	48.3	48.3
Working Capital	32.22	78.61	289.93	184.08	238.38	270.39
Book Value Per Share	7.42	8.10	10.45	11.24	12.06	11.22
Tangible Book Value	439.76	482.5	627.14	571.02	580.76	538.87
Tangible Book Value Per Share	7.28	7.96	10.30	11.11	12.02	11.16
Land	169.61	169.61	157.23	157.23	157.23	54.34
Buildings	170.97	169.3	151.29	149.36	171.67	110.29
Machinery	231.6	228.22	203.08	194.75	139.93	79.13
Construction In Progress	21.18	21.18	30.88	19.86	-	-