Giga Solar Materials 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	1,674	1,684	2,077	2,781	2,779	2,524
Short-Term Investments	23.28	8.64	74.46	69.79	59.08	-
Trading Asset Securities	69.89	35.37	-	-	-	56.71
Cash & Short-Term Investments	1,767	1,728	2,151	2,851	2,838	2,581
Cash Growth	-7.50%	-19.68%	-24.55%	0.46%	9.98%	29.11%
Accounts Receivable	2,021	2,173	828.07	903.42	1,335	2,464
Other Receivables	132.2	689.98	41.15	66.74	41.09	61.4
Receivables	2,153	2,863	869.21	970.16	1,376	2,526
Inventory	1,091	1,160	1,266	1,033	1,295	1,854
Prepaid Expenses	402.65	-	-	-	-	-
Other Current Assets	56.95	311.41	345.46	362.53	657.14	398.58
Total Current Assets	5,471	6,062	4,632	5,217	6,167	7,359
Property, Plant & Equipment	4,337	4,560	4,806	4,714	3,987	3,922
Long-Term Investments	951.08	656.21	1,009	1,055	1,087	813.78
Goodwill	330.77	322.47	322.47	335.61	335.61	335.61
Other Intangible Assets	7.05	5.73	60.58	71.37	76.06	87.64
Long-Term Deferred Tax Assets	168.26	152.22	177.17	172.68	179.2	143.1
Other Long-Term Assets	873.45	448.85	476.32	646.18	563.19	541.43
Total Assets	12,138	12,207	11,484	12,212	12,395	13,203
Accounts Payable	348.45	121.07	308.39	241.22	77.61	97.58
Accrued Expenses	104.23	88.02	87.71	103.69	76.7	139.22
Short-Term Debt	628.23	615.1	531.77	266.21	1,562	1,666
Current Portion of Long-Term Debt	267.95	186.22	201.3	630.71	251.68	1,955
Current Portion of Leases	36.89	22.22	22.83	39.54	36.95	29.36
Current Income Taxes Payable	41.67	0.13	17.71	10.39	22.68	19.23
Current Unearned Revenue	78.79	22.54	18.08	3.02	278.89	121.68
Other Current Liabilities	288.34	783.05	915.92	733.35	763.85	1,372
Total Current Liabilities	1,795	1,838	2,104	2,028	3,070	5,400
Long-Term Debt	3,220	3,263	1,719	1,357	1,984	1,714
Long-Term Leases	257.83	57.94	81.62	194.86	229.37	232.16
Pension & Post-Retirement Benefits	19.94	20.15	23.01	17.64	26.5	30.37
Long-Term Deferred Tax Liabilities	41.2	34.72	34.85	39.43	30.36	31.49
Other Long-Term Liabilities	40.98	40.98	42.95	43.72	43.55	3.57
Total Liabilities	5,375	5,255	4,005	3,680	5,384	7,412
Common Stock	918.83	918.83	918.83	918.83	758.83	658.83
Additional Paid-In Capital	5,660	5,740	5,447	5,422	3,755	2,651
Retained Earnings	-591.76	73.39	586.64	1,402	1,910	2,378
Treasury Stock	-	-	-	-	-	-209.57
Comprehensive Income & Other	-167.23	-319.89	-312.47	-154.84	-15.12	-182.2
Total Common Equity	5,820	6,412	6,640	7,588	6,409	5,297
Minority Interest	943.12	540.48	838.93	943.61	601.46	493.89
Shareholders' Equity	6,763	6,952	7,478	8,532	7,011	5,791
Total Liabilities & Equity	12,138	12,207	11,484	12,212	12,395	13,203
Total Debt	4,411	4,144	2,557	2,488	4,064	5,597
Net Cash (Debt)	-2,644	-2,416	-405.19	363.45	-1,226	-3,016
Net Cash Per Share	-28.78	-26.30	-4.41	4.51	-17.43	-47.80
Filing Date Shares Outstanding	91.88	91.88	91.88	91.88	75.88	65.13
Total Common Shares Outstanding	91.88	91.88	91.88	91.88	75.88	65.13
Working Capital	3,676	4,224	2,528	3,188	3,096	1,959
Book Value Per Share	63.34	69.78	72.26	82.58	84.46	81.32
Tangible Book Value	5,482	6,084	6,256	7,181	5,997	4,874
Tangible Book Value Per Share	59.66	66.21	68.09	78.15	79.04	74.82
Land	1,744	1,772	1,752	1,756	977.98	735.41
Buildings	1,335	1,377	1,271	1,248	1,072	1,051
Machinery	3,025	3,021	3,163	2,971	2,787	2,898
Construction In Progress	589.79	648.16	856.42	673.54	885.38	854.06

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