Lianyou Metals 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	206.57	261.17	84.75	48.14	12.28	109.14
Cash & Short-Term Investments	422.56	261.17	84.75	48.14	12.28	109.14
Cash Growth	486.50%	208.18%	76.03%	292.01%	-88.75%	151.45%
Accounts Receivable	486.27	166.71	41.52	140.86	74.77	41.67
Other Receivables	36.81	81.78	47.21	46.24	22.86	6.91
Receivables	523.08	248.5	88.73	187.1	97.63	48.58
Inventory	1,330	1,158	465.08	487.26	356.36	214.58
Prepaid Expenses	245.82	10.66	27.63	9.91	18.95	29.89
Other Current Assets	6.23	52.44	94.98	14.67	0.02	0.05
Total Current Assets	2,528	1,731	761.17	747.09	485.25	402.23
Property, Plant & Equipment	1,451	1,251	984.22	774.42	674.11	260.03
Other Intangible Assets	4.99	4.1	3.95	1.01	0.99	0.89
Long-Term Deferred Tax Assets	11.18	21.96	23.21	12.69	6.21	-
Other Long-Term Assets	16.52	16.22	121.52	19.01	27.9	31.2
Total Assets	4,014	3,025	1,894	1,554	1,194	694.36
Accounts Payable	195.21	131.41	82.64	151.46	137.13	33.32
Short-Term Debt	650.52	512.76	392.93	156.83	109.8	65
Current Portion of Long-Term Debt	86.34	78.52	45.33	41.93	38.52	27.57
Current Portion of Leases	10.61	5.69	3.45	313.7	8.28	7.71
Current Income Taxes Payable	180.93	51.79	14.07	-	13.8	9.26
Current Unearned Revenue	31.98	24.02	11.42	6.68	10.11	6.57
Other Current Liabilities	112.4	76.37	49.62	38.37	26.94	64.27
Total Current Liabilities	1,268	880.56	599.46	708.97	344.57	213.69
Long-Term Debt	569.9	510.92	496.3	104.96	90.63	100.14
Long-Term Leases	33.29	17.16	0.8	3.08	308.44	15.96
Long-Term Unearned Revenue	-	3.01	2.09	-	-	-
Pension & Post-Retirement Benefits	-	0.67	-	-	-	-
Long-Term Deferred Tax Liabilities	2.06	1.07	0.98	0.05	2.37	-
Other Long-Term Liabilities	3.52	-	-	0.17	1.19	-
Total Liabilities	1,877	1,413	1,100	817.24	747.2	329.8
Common Stock	485.86	485.86	346.76	309.46	207.46	144.1
Additional Paid-In Capital	845.17	843.22	369.86	398.69	142.93	140.7
Retained Earnings	792.7	267.65	80.78	31.37	96.86	79.76
Comprehensive Income & Other	-0.87	-1.1	-2.96	-2.54	-	-
Total Common Equity	2,123	1,596	794.44	736.98	447.26	364.56
Minority Interest	13.96	15.6	-	-	-	-
Shareholders' Equity	2,137	1,611	794.44	736.98	447.26	364.56
Total Liabilities & Equity	4,014	3,025	1,894	1,554	1,194	694.36
Total Debt	1,351	1,125	938.8	620.5	555.66	216.38
Net Cash (Debt)	-928.11	-863.88	-854.06	-572.36	-543.38	-107.24
Net Cash Per Share	-19.55	-19.22	-20.04	-14.65	-14.57	-3.28
Filing Date Shares Outstanding	52.5	48.59	42.8	42.8	37.3	25.91
Total Common Shares Outstanding	52.5	48.59	42.8	42.8	37.3	25.91
Working Capital	1,260	850.38	161.71	38.11	140.68	188.54
Book Value Per Share	40.43	32.84	18.56	17.22	11.99	14.07
Tangible Book Value	2,118	1,592	790.49	735.97	446.26	363.67
Tangible Book Value Per Share	40.34	32.76	18.47	17.19	11.96	14.04
Land	-	339.58	339.58	97	97	94.16
Buildings	-	138.57	133.32	57.43	57.43	51.63
Machinery	-	676.45	451.44	308.31	214.95	121.89
Construction In Progress	-	294.86	206.26	43.25	15.01	6.07
Leasehold Improvements	-	-	-	56.07	36.06	-