Hi-Lai Foods 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	1,071	1,018	806.57	824.45	1,176	682.44
Short-Term Investments	660.15	576.69	726.26	694.56	504.98	873.8
Trading Asset Securities	66.86	79.09	63.19	-	-	-
Cash & Short-Term Investments	1,798	1,674	1,596	1,519	1,681	1,556
Cash Growth	4.94%	4.89%	5.07%	-9.63%	8.00%	8.09%
Accounts Receivable	205.78	225.77	254.87	206.54	168.99	147.24
Other Receivables	41.92	55.33	46.44	27.31	46.58	24.76
Receivables	247.69	281.1	301.32	233.85	215.57	172
Inventory	167.38	191.28	182.83	172.6	148.79	116.57
Other Current Assets	271.7	270.66	272.7	237.29	227.96	210.05
Total Current Assets	2,485	2,417	2,353	2,163	2,273	2,055
Property, Plant & Equipment	4,102	4,158	4,288	3,831	2,097	2,144
Long-Term Investments	344.72	343.34	232.06	186.37	189.67	212.71
Other Intangible Assets	39.56	34.92	32.76	25.77	16.89	13.7
Long-Term Deferred Tax Assets	31.01	29.54	28.33	40.78	52.82	57.52
Other Long-Term Assets	131.22	50.2	64.35	36.54	33.19	44.7
Total Assets	7,133	7,033	6,998	6,283	4,663	4,527
Accounts Payable	362.13	382.22	374.48	341.01	299.9	250.05
Accrued Expenses	300.03	343.63	290.25	223.28	174.71	236.66
Current Portion of Leases	243.33	241.03	220.91	166.29	153.59	183.36
Current Income Taxes Payable	31.37	80.95	39.8	-	8.37	33.72
Current Unearned Revenue	808.33	872.85	784.99	737.04	687.36	625.89
Other Current Liabilities	539.05	153.71	355.83	101.83	139.68	102.12
Total Current Liabilities	2,284	2,074	2,066	1,569	1,464	1,432
Long-Term Debt	195	195	-	-	-	-
Long-Term Leases	2,206	2,335	2,626	2,762	1,103	1,270
Pension & Post-Retirement Benefits	27.57	27.06	31.38	31.3	35.79	35.95
Long-Term Deferred Tax Liabilities	77.42	11.21	10.06	1.7	-	0.51
Other Long-Term Liabilities	128.99	122.12	111.78	68.18	64.05	57.48
Total Liabilities	4,919	4,765	4,845	4,432	2,666	2,796
Common Stock	422.24	422.24	422.24	427.24	427.24	377.24
Additional Paid-In Capital	1,123	1,123	1,123	1,177	1,177	722.82
Retained Earnings	666.74	655.99	590.76	400.74	456.39	652.09
Treasury Stock	-	-	-	-65.81	-65.81	-65.81
Comprehensive Income & Other	1	66.72	16.86	-88.63	1.82	44.99
Shareholders' Equity	2,213	2,268	2,153	1,850	1,997	1,731
Total Liabilities & Equity	7,133	7,033	6,998	6,283	4,663	4,527
Total Debt	2,644	2,771	2,847	2,928	1,256	1,453
Net Cash (Debt)	-846.72	-1,097	-1,251	-1,409	424.6	102.76
Net Cash Growth	-	-	-	-	313.20%	-51.29%
Net Cash Per Share	-20.02	-25.93	-29.59	-33.35	11.30	2.76
Filing Date Shares Outstanding	42.22	42.22	42.22	42.22	42.22	37.22
Total Common Shares Outstanding	42.22	42.22	42.22	42.22	42.22	37.22
Working Capital	200.29	342.69	286.61	593.31	809.54	623.06
Book Value Per Share	52.42	53.72	50.99	43.82	47.28	46.51
Tangible Book Value	2,174	2,233	2,120	1,825	1,980	1,718
Tangible Book Value Per Share	51.48	52.89	50.22	43.21	46.88	46.14
Land	248.43	248.43	-	-	-	-
Machinery	898.67	934.64	909.96	637.8	612.01	600.16
Construction In Progress	40.64	25.55	-	436.6	180.88	-
Leasehold Improvements	2,358	2,079	2,000	1,056	1,020	949.44

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