Lianyou Metals 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	500.13	84.75	48.14	12.28	109.14	43.4
Cash & Short-Term Investments	500.13	84.75	48.14	12.28	109.14	43.4
Cash Growth	-	76.03%	292.01%	-88.75%	151.45%	-
Accounts Receivable	132.61	41.52	140.86	74.77	41.67	22.66
Other Receivables	67.13	47.21	46.24	22.86	6.91	4.33
Receivables	199.73	88.73	187.1	97.63	48.58	27
Inventory	764.37	465.08	487.26	356.36	214.58	127.37
Prepaid Expenses	9.09	27.63	9.91	18.95	29.89	21.16
Other Current Assets	58.44	94.98	14.67	0.02	0.05	0.41
Total Current Assets	1,532	761.17	747.09	485.25	402.23	219.34
Property, Plant & Equipment	1,177	984.22	774.42	674.11	260.03	231.35
Other Intangible Assets	4.21	3.95	1.01	0.99	0.89	0.3
Long-Term Deferred Tax Assets	26.31	23.21	12.69	6.21	-	-
Other Long-Term Assets	26.09	121.52	19.01	27.9	31.2	11.68
Total Assets	2,765	1,894	1,554	1,194	694.36	462.67
Accounts Payable	35.33	82.64	151.46	137.13	33.32	51.25
Short-Term Debt	572.52	392.93	156.83	109.8	65	62.53
Current Portion of Long-Term Debt	76	45.33	41.93	38.52	27.57	21.01
Current Portion of Leases	5.87	3.45	313.7	8.28	7.71	2.8
Current Income Taxes Payable	11.71	14.07	-	13.8	9.26	13.78
Current Unearned Revenue	10.73	11.42	6.68	10.11	6.57	11.85
Other Current Liabilities	71.21	49.62	38.37	26.94	64.27	18.11
Total Current Liabilities	783.37	599.46	708.97	344.57	213.69	181.33
Long-Term Debt	531.08	496.3	104.96	90.63	100.14	124.67
Long-Term Leases	17.27	0.8	3.08	308.44	15.96	10.53
Long-Term Unearned Revenue	3.24	2.09	-	-	-	-
Long-Term Deferred Tax Liabilities	0.83	0.98	0.05	2.37	-	0.85
Other Long-Term Liabilities	-	-	0.17	1.19	-	-
Total Liabilities	1,336	1,100	817.24	747.2	329.8	317.38
Common Stock	486	346.76	309.46	207.46	144.1	80
Additional Paid-In Capital	843.32	369.86	398.69	142.93	140.7	-
Retained Earnings	101.54	80.78	31.37	96.86	79.76	65.29
Comprehensive Income & Other	-1.68	-2.96	-2.54	-	-	-
Shareholders' Equity	1,429	794.44	736.98	447.26	364.56	145.29
Total Liabilities & Equity	2,765	1,894	1,554	1,194	694.36	462.67
Total Debt	1,203	938.8	620.5	555.66	216.38	221.54
Net Cash (Debt)	-702.61	-854.06	-572.36	-543.38	-107.24	-178.14
Net Cash Per Share	-15.94	-19.78	-14.65	-14.57	-3.28	-8.23
Filing Date Shares Outstanding	48.59	42.8	42.8	37.3	25.91	21.58
Total Common Shares Outstanding	48.59	42.8	42.8	37.3	25.91	21.58
Working Capital	748.39	161.71	38.11	140.68	188.54	38.01
Book Value Per Share	29.42	18.56	17.22	11.99	14.07	6.73
Tangible Book Value	1,425	790.49	735.97	446.26	363.67	144.99
Tangible Book Value Per Share	29.33	18.47	17.19	11.96	14.04	6.72
Land	339.58	339.58	97	97	94.16	94.16
Buildings	138.33	133.32	57.43	57.43	51.63	39.23
Machinery	641.27	451.44	308.31	214.95	121.89	98.63
Construction In Progress	236.1	206.26	43.25	15.01	6.07	9.08
Leasehold Improvements	-	-	56.07	36.06	-	-

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