Chia Yi Steel 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	103.85	89.23	84.82	115.33	121.89	116.37
Short-Term Investments	-	-	-	1.59	35.66	24.88
Cash & Short-Term Investments	103.85	89.23	84.82	116.92	157.54	141.25
Cash Growth	6.85%	5.20%	-27.45%	-25.79%	11.54%	-10.23%
Accounts Receivable	232.73	249.4	204.26	319.43	245.35	185.42
Other Receivables	23.52	26.22	24.21	14.05	8.24	5.39
Receivables	256.25	275.62	228.48	333.48	253.59	190.81
Inventory	235.57	239.39	228.03	201.81	204.63	148.46
Prepaid Expenses	2.71	3.69	7.21	-	-	-
Other Current Assets	60.71	30.02	20.25	82.82	26.3	47.52
Total Current Assets	659.08	637.95	568.79	735.02	642.06	528.04
Property, Plant & Equipment	853.33	1,006	1,041	1,091	1,031	819.21
Long-Term Investments	-	-	-	-	4.78	5.54
Other Intangible Assets	0.04	0.23	1.24	2.49	2	1.57
Long-Term Deferred Tax Assets	120.75	120.4	118.51	107.53	94.37	88.09
Other Long-Term Assets	285.2	107.67	103.23	48.27	62.16	54.75
Total Assets	1,918	1,873	1,833	1,984	1,837	1,497
Accounts Payable	330.17	315.34	260.96	310.61	244.68	131.73
Accrued Expenses	34.52	34.44	44.25	47.02	38.42	33.65
Short-Term Debt	704.71	641.13	319.08	309.68	295.91	366.47
Current Portion of Long-Term Debt	126.41	123.6	299.19	107.71	87.56	55.46
Current Portion of Leases	2.77	2.74	2.56	2.51	2.33	2.29
Current Income Taxes Payable	3.35	-	-	0.2	1.15	1.71
Current Unearned Revenue	4.97	4.42	2.07	6.37	7.27	10.31
Other Current Liabilities	51.35	55.4	54.12	128.72	58.82	42.01
Total Current Liabilities	1,258	1,177	982.23	912.82	736.15	643.6
Long-Term Debt	270.07	331.13	373.08	532	521.98	279.44
Long-Term Leases	40.83	42.91	43.38	45.95	45.77	48.1
Pension & Post-Retirement Benefits	-	-	-	-	2.6	-
Long-Term Deferred Tax Liabilities	21.48	18.07	17.9	17.9	17.76	17.52
Other Long-Term Liabilities	7.35	6.75	6.66	7.28	4.74	2.55
Total Liabilities	1,598	1,576	1,423	1,516	1,329	991.21
Common Stock	451.38	451.38	451.38	451.38	451.38	451.38
Additional Paid-In Capital	-	-	-	-	1.58	29.88
Retained Earnings	-326.79	-207.91	-84.3	-49.99	-26.31	-39.74
Comprehensive Income & Other	147.86	-6.38	-15.66	-12.56	-15.47	-15.21
Total Common Equity	272.46	237.09	351.43	388.84	411.19	426.31
Minority Interest	47.96	59.54	58.15	79.62	96.56	79.68
Shareholders' Equity	320.42	296.62	409.58	468.46	507.75	505.99
Total Liabilities & Equity	1,918	1,873	1,833	1,984	1,837	1,497
Total Debt	1,145	1,142	1,037	997.85	953.55	751.75
Net Cash (Debt)	-1,041	-1,052	-952.47	-880.93	-796.01	-610.5
Net Cash Per Share	-23.06	-23.31	-21.10	-19.52	-17.63	-13.53
Filing Date Shares Outstanding	45.14	45.14	45.14	45.14	45.14	45.14
Total Common Shares Outstanding	45.14	45.14	45.14	45.14	45.14	45.14
Working Capital	-599.16	-539.12	-413.44	-177.8	-94.09	-115.56
Book Value Per Share	6.04	5.25	7.79	8.61	9.11	9.44
Tangible Book Value	272.42	236.86	350.19	386.34	409.19	424.74
Tangible Book Value Per Share	6.04	5.25	7.76	8.56	9.07	9.41
Land	74.82	141.17	141.17	141.17	141.17	141.17
Buildings	416.12	432.29	418.77	421.23	324.67	319.82
Machinery	1,178	1,216	1,172	1,117	927.25	879.51
Construction In Progress	3.61	3.72	9.11	57.93	279.01	70.98

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.