Chia Yi Steel 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	80.09	89.23	84.82	115.33	121.89
Short-Term Investments	-	-	-	1.59	35.66
Cash & Short-Term Investments	80.09	89.23	84.82	116.92	157.54
Cash Growth	-10.25%	5.20%	-27.45%	-25.79%	11.54%
Accounts Receivable	260.01	249.4	204.26	319.43	245.35
Other Receivables	23.38	26.22	24.21	14.05	8.24
Receivables	283.38	275.62	228.48	333.48	253.59
Inventory	235.94	239.39	228.03	201.81	204.63
Prepaid Expenses	1.92	3.69	7.21	-	-
Other Current Assets	23.78	30.02	20.25	82.82	26.3
Total Current Assets	625.11	637.95	568.79	735.02	642.06
Property, Plant & Equipment	854.54	1,006	1,041	1,091	1,031
Long-Term Investments	-	-	-	-	4.78
Other Intangible Assets	5.81	0.23	1.24	2.49	2
Long-Term Deferred Tax Assets	121.16	120.4	118.51	107.53	94.37
Other Long-Term Assets	336.49	107.67	103.23	48.27	62.16
Total Assets	1,943	1,873	1,833	1,984	1,837
Accounts Payable	322.93	315.34	260.96	310.61	244.68
Accrued Expenses	35.65	32.57	44.25	47.02	38.42
Short-Term Debt	772.7	641.13	319.08	309.68	295.91
Current Portion of Long-Term Debt	118.45	123.6	299.19	107.71	87.56
Current Portion of Leases	2.8	2.74	2.56	2.51	2.33
Current Income Taxes Payable	3.86	-	-	0.2	1.15
Current Unearned Revenue	4.01	4.42	2.07	6.37	7.27
Other Current Liabilities	58.41	57.27	54.12	128.72	58.82
Total Current Liabilities	1,319	1,177	982.23	912.82	736.15
Long-Term Debt	252.04	331.13	373.08	532	521.98
Long-Term Leases	40.11	42.91	43.38	45.95	45.77
Pension & Post-Retirement Benefits	-	-	-	-	2.6
Long-Term Deferred Tax Liabilities	20.47	18.07	17.9	17.9	17.76
Other Long-Term Liabilities	7.12	6.75	6.66	7.28	4.74
Total Liabilities	1,639	1,576	1,423	1,516	1,329
Common Stock	451.38	451.38	451.38	451.38	451.38
Additional Paid-In Capital	-	-	-	-	1.58
Retained Earnings	-341	-207.91	-84.3	-49.99	-26.31
Comprehensive Income & Other	151.12	-6.38	-15.66	-12.56	-15.47
Total Common Equity	261.5	237.09	351.43	388.84	411.19
Minority Interest	43.07	59.54	58.15	79.62	96.56
Shareholders' Equity	304.57	296.62	409.58	468.46	507.75
Total Liabilities & Equity	1,943	1,873	1,833	1,984	1,837
Total Debt	1,186	1,142	1,037	997.85	953.55
Net Cash (Debt)	-1,106	-1,052	-952.47	-880.93	-796.01
Net Cash Per Share	-24.50	-23.31	-21.10	-19.52	-17.63
Filing Date Shares Outstanding	45.14	45.14	45.14	45.14	45.14
Total Common Shares Outstanding	45.14	45.14	45.14	45.14	45.14
Working Capital	-693.69	-539.12	-413.44	-177.8	-94.09
Book Value Per Share	5.79	5.25	7.79	8.61	9.11
Tangible Book Value	255.69	236.86	350.19	386.34	409.19
Tangible Book Value Per Share	5.66	5.25	7.76	8.56	9.07
Land	74.82	141.17	141.17	141.17	141.17
Buildings	426.73	432.29	418.77	421.23	324.67
Machinery	1,181	1,216	1,172	1,117	927.25
Construction In Progress	3.68	3.72	9.11	57.93	279.01

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.