Lianyou Metals 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	261.17	84.75	48.14	12.28	109.14
Short-Term Investments	48.9	-	-	-	-
Cash & Short-Term Investments	310.07	84.75	48.14	12.28	109.14
Cash Growth	265.88%	76.03%	292.01%	-88.75%	151.45%
Accounts Receivable	166.71	41.52	140.86	74.77	41.67
Other Receivables	27.5	47.21	46.24	22.86	6.91
Receivables	194.22	88.73	187.1	97.63	48.58
Inventory	922.97	465.08	487.26	356.36	214.58
Prepaid Expenses	300.15	27.63	9.91	18.95	29.89
Other Current Assets	3.54	94.98	14.67	0.02	0.05
Total Current Assets	1,731	761.17	747.09	485.25	402.23
Property, Plant & Equipment	1,251	984.22	774.42	674.11	260.03
Long-Term Investments	2.56	-	-	-	-
Other Intangible Assets	4.1	3.95	1.01	0.99	0.89
Long-Term Deferred Tax Assets	21.96	23.21	12.69	6.21	-
Other Long-Term Assets	13.66	121.52	19.01	27.9	31.2
Total Assets	3,025	1,894	1,554	1,194	694.36
Accounts Payable	131.41	82.64	151.46	137.13	33.32
Short-Term Debt	512.76	392.93	156.83	109.8	65
Current Portion of Long-Term Debt	80.28	45.33	41.93	38.52	27.57
Current Portion of Leases	5.69	3.45	313.7	8.28	7.71
Current Income Taxes Payable	51.79	14.07	-	13.8	9.26
Current Unearned Revenue	23.12	11.42	6.68	10.11	6.57
Other Current Liabilities	75.51	49.62	38.37	26.94	64.27
Total Current Liabilities	880.56	599.46	708.97	344.57	213.69
Long-Term Debt	510.92	496.3	104.96	90.63	100.14
Long-Term Leases	17.16	0.8	3.08	308.44	15.96
Long-Term Unearned Revenue	3.69	2.09	-	-	-
Long-Term Deferred Tax Liabilities	1.07	0.98	0.05	2.37	-
Other Long-Term Liabilities	-	-	0.17	1.19	-
Total Liabilities	1,413	1,100	817.24	747.2	329.8
Common Stock	485.86	346.76	309.46	207.46	144.1
Additional Paid-In Capital	843.22	369.86	398.69	142.93	140.7
Retained Earnings	267.65	80.78	31.37	96.86	79.76
Comprehensive Income & Other	-1.1	-2.96	-2.54	-	-
Total Common Equity	1,596	794.44	736.98	447.26	364.56
Minority Interest	15.6	-	-	-	-
Shareholders' Equity	1,611	794.44	736.98	447.26	364.56
Total Liabilities & Equity	3,025	1,894	1,554	1,194	694.36
Total Debt	1,127	938.8	620.5	555.66	216.38
Net Cash (Debt)	-816.74	-854.06	-572.36	-543.38	-107.24
Net Cash Per Share	-18.18	-19.78	-14.65	-14.57	-3.28
Filing Date Shares Outstanding	48.29	42.8	42.8	37.3	25.91
Total Common Shares Outstanding	48.29	42.8	42.8	37.3	25.91
Working Capital	850.38	161.71	38.11	140.68	188.54
Book Value Per Share	33.04	18.56	17.22	11.99	14.07
Tangible Book Value	1,592	790.49	735.97	446.26	363.67
Tangible Book Value Per Share	32.96	18.47	17.19	11.96	14.04
Land	-	339.58	97	97	94.16
Buildings	-	133.32	57.43	57.43	51.63
Machinery	-	451.44	308.31	214.95	121.89
Construction In Progress	-	206.26	43.25	15.01	6.07
Leasehold Improvements	-	-	56.07	36.06	-

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