Yem Chio Distribution 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	316.15	241.97	112.98	94.3	127.01
Short-Term Investments	6.17	-	100	-	-
Trading Asset Securities	-	44.78	51.92	52.9	-
Cash & Short-Term Investments	322.32	286.75	264.9	147.19	127.01
Cash Growth	12.40%	8.25%	79.97%	15.89%	-3.79%
Accounts Receivable	630.57	365.7	374.23	406.74	520.73
Other Receivables	3.33	2.39	2.5	2.8	4.17
Receivables	633.9	473.53	819.71	786.35	898.28
Inventory	145.85	59.14	58.16	53.65	70.03
Other Current Assets	14.81	8.13	9.05	48.92	9.77
Total Current Assets	1,117	827.55	1,152	1,036	1,105
Property, Plant & Equipment	344.91	332.31	338.71	703.04	711.88
Other Intangible Assets	68.43	-	-	-	-
Long-Term Deferred Tax Assets	2.05	5.14	5.11	5.05	5.09
Other Long-Term Assets	11.04	2.7	7.68	7.62	48.04
Total Assets	1,543	1,168	1,503	1,752	1,870
Accounts Payable	342.33	296.8	286.05	321.54	433.78
Accrued Expenses	-	98.21	90.59	88.88	100.42
Short-Term Debt	101.98	-	-	180	200
Current Portion of Long-Term Debt	-	-	-	198.24	-
Current Portion of Leases	-	5.39	4.51	2.92	8.47
Current Income Taxes Payable	15.95	12.23	17.4	12.91	8.24
Other Current Liabilities	164.5	20.15	19.4	17.33	13.07
Total Current Liabilities	624.75	432.79	417.95	821.83	763.98
Long-Term Debt	29.34	-	-	-	196.05
Long-Term Leases	9.7	10.79	12.27	4.78	5.81
Long-Term Deferred Tax Liabilities	0.94	-	-	-	-
Other Long-Term Liabilities	3.81	3.81	4.41	5.01	4.49
Total Liabilities	668.54	447.39	434.64	831.62	970.33
Common Stock	331.18	353.73	713.02	667.04	667.04
Additional Paid-In Capital	164.19	174.66	175.95	140.57	140.57
Retained Earnings	271.79	268.42	294.78	225.4	209.12
Treasury Stock	-	-72.86	-107.19	-107.19	-107.19
Comprehensive Income & Other	3.52	-3.65	-7.87	-5.62	-9.76
Total Common Equity	770.68	720.3	1,069	920.21	899.78
Minority Interest	104.09	-	-	-	-
Shareholders' Equity	874.76	720.3	1,069	920.21	899.78
Total Liabilities & Equity	1,543	1,168	1,503	1,752	1,870
Total Debt	141.02	16.18	16.78	385.94	410.32
Net Cash (Debt)	181.3	270.58	248.12	-238.75	-283.32
Net Cash Growth	-33.00%	9.05%	-	-	-
Net Cash Per Share	5.26	9.59	6.47	-6.17	-7.41
Filing Date Shares Outstanding	33.26	33.12	33.12	30.82	30.82
Total Common Shares Outstanding	33.26	33.12	33.12	30.82	30.82
Working Capital	492.13	394.76	733.87	214.28	341.11
Book Value Per Share	23.17	21.75	32.27	29.86	29.20
Tangible Book Value	702.25	720.3	1,069	920.21	899.78
Tangible Book Value Per Share	21.11	21.75	32.27	29.86	29.20
Land	-	245.5	245.5	538.13	538.13
Buildings	-	87.08	86.81	178.69	178.48
Machinery	-	46.47	44.58	40.55	40.04

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