St.Shine Optical 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	2,171	2,376	2,064	2,283	2,355
Short-Term Investments	100	-	-	30.71	-
Cash & Short-Term Investments	2,271	2,376	2,064	2,314	2,355
Cash Growth	-4.41%	15.14%	-10.82%	-1.73%	27.70%
Accounts Receivable	521.58	726.17	683.96	639.31	905.37
Other Receivables	12.87	20.28	16.73	11.56	14.86
Receivables	534.45	746.45	700.68	650.87	920.23
Inventory	1,203	1,086	1,087	1,327	1,176
Prepaid Expenses	70.35	58.62	49.8	51.86	47.01
Other Current Assets	0.03	9.3	3.57	0.93	0.37
Total Current Assets	4,080	4,277	3,905	4,345	4,498
Property, Plant & Equipment	3,405	3,505	3,606	3,750	3,883
Long-Term Investments	53.62	58.69	12.38	10.82	-
Other Intangible Assets	4.35	3.52	3.95	2.37	3.12
Long-Term Deferred Tax Assets	46.76	45.91	48.94	51.93	94.35
Other Long-Term Assets	217.1	211.15	178.33	141.6	121.36
Total Assets	7,807	8,101	7,754	8,302	8,600
Accounts Payable	176.25	224.95	263.97	246.89	327.16
Accrued Expenses	-	565.63	520.35	559.4	623.99
Short-Term Debt	-	-	-	200	400
Current Portion of Long-Term Debt	108.86	103.13	102.88	102.66	192.04
Current Portion of Leases	43.61	35.93	32.17	43.8	39.56
Current Income Taxes Payable	38.97	116.7	143.06	218.17	240.1
Current Unearned Revenue	6.39	13.02	43.14	11.88	21.17
Other Current Liabilities	679.89	186.82	166.93	182.63	216.51
Total Current Liabilities	1,054	1,246	1,272	1,565	2,061
Long-Term Debt	85.07	186.11	289.23	392.09	494.69
Long-Term Leases	71.73	69.32	27.62	47.79	51.03
Long-Term Deferred Tax Liabilities	45.15	41.37	28.84	28.62	22.55
Total Liabilities	1,256	1,543	1,618	2,034	2,629
Common Stock	504.17	504.17	504.17	504.17	504.17
Additional Paid-In Capital	526	526	526	526	526
Retained Earnings	5,519	5,526	5,105	5,238	4,950
Comprehensive Income & Other	1.65	1.45	0.92	0.04	-9.37
Shareholders' Equity	6,551	6,558	6,136	6,268	5,971
Total Liabilities & Equity	7,807	8,101	7,754	8,302	8,600
Total Debt	309.27	394.49	451.9	786.35	1,177
Net Cash (Debt)	1,962	1,982	1,612	1,528	1,177
Net Cash Growth	-0.99%	22.95%	5.50%	29.76%	73.31%
Net Cash Per Share	38.42	38.97	31.70	30.06	23.19
Filing Date Shares Outstanding	50.31	50.42	50.42	50.42	50.42
Total Common Shares Outstanding	50.31	50.42	50.42	50.42	50.42
Working Capital	3,026	3,031	2,633	2,780	2,438
Book Value Per Share	130.20	130.07	121.71	124.32	118.44
Tangible Book Value	6,547	6,554	6,132	6,265	5,968
Tangible Book Value Per Share	130.11	130.00	121.63	124.27	118.38
Land	-	1,511	1,511	1,511	1,511
Buildings	-	1,593	1,593	1,593	1,593
Machinery	-	3,737	3,667	3,680	3,550

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