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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	1,203	1,391	1,684	2,077	2,781	2,779
Short-Term Investments	-	-	-	74.46	69.79	59.08
Trading Asset Securities	52.33	56.44	35.37	-	-	-
Cash & Short-Term Investments	1,255	1,447	1,719	2,151	2,851	2,838
Cash Growth	-37.46%	-15.82%	-20.08%	-24.55%	0.46%	9.98%
Accounts Receivable	2,432	2,404	2,173	828.07	903.42	1,335
Other Receivables	73.86	59.4	689.98	41.15	66.74	41.09
Receivables	2,506	2,463	2,863	869.21	970.16	1,376
Inventory	1,817	1,058	1,160	1,266	1,033	1,295
Prepaid Expenses	230.68	445.46	256.18	-	-	-
Other Current Assets	103.21	65	63.87	345.46	362.53	657.14
Total Current Assets	5,913	5,479	6,062	4,632	5,217	6,167
Property, Plant & Equipment	5,086	5,000	4,560	4,806	4,714	3,987
Long-Term Investments	687.21	892.8	656.21	1,009	1,055	1,087
Goodwill	-	330.77	322.47	322.47	335.61	335.61
Other Intangible Assets	339.17	8.44	5.73	60.58	71.37	76.06
Long-Term Deferred Tax Assets	167.63	170.1	152.22	177.17	172.68	179.2
Other Long-Term Assets	582.44	415.77	448.85	476.32	646.18	563.19
Total Assets	12,775	12,297	12,207	11,484	12,212	12,395
Accounts Payable	317.26	292.34	121.07	308.39	241.22	77.61
Accrued Expenses	-	84.85	88.02	87.71	103.69	76.7
Short-Term Debt	1,147	902.77	615.1	531.77	266.21	1,562
Current Portion of Long-Term Debt	357.64	268.74	186.22	201.3	630.71	251.68
Current Portion of Leases	41.6	40.86	22.22	22.83	39.54	36.95
Current Income Taxes Payable	61.71	50.8	0.13	17.71	10.39	22.68
Current Unearned Revenue	-	55.14	22.54	18.08	3.02	278.89
Other Current Liabilities	251.1	228.31	783.05	915.92	733.35	763.85
Total Current Liabilities	2,177	1,924	1,838	2,104	2,028	3,070
Long-Term Debt	3,101	3,140	3,263	1,719	1,357	1,984
Long-Term Leases	294.64	297.84	57.94	81.62	194.86	229.37
Pension & Post-Retirement Benefits	-	18.55	20.15	23.01	17.64	26.5
Long-Term Deferred Tax Liabilities	52.5	39.38	34.72	34.85	39.43	30.36
Other Long-Term Liabilities	59.54	40.62	40.98	42.95	43.72	43.55
Total Liabilities	5,684	5,460	5,255	4,005	3,680	5,384
Common Stock	918.83	918.83	918.83	918.83	918.83	758.83
Additional Paid-In Capital	5,668	5,655	5,740	5,447	5,422	3,755
Retained Earnings	-271.08	-543.65	73.39	586.64	1,402	1,910
Comprehensive Income & Other	-299.66	-248.19	-319.89	-312.47	-154.84	-15.12
Total Common Equity	6,016	5,782	6,412	6,640	7,588	6,409
Minority Interest	1,075	1,055	540.48	838.93	943.61	601.46
Shareholders' Equity	7,091	6,837	6,952	7,478	8,532	7,011
Total Liabilities & Equity	12,775	12,297	12,207	11,484	12,212	12,395
Total Debt	4,942	4,650	4,144	2,557	2,488	4,064
Net Cash (Debt)	-3,687	-3,203	-2,425	-405.19	363.45	-1,226
Net Cash Per Share	-35.79	-34.86	-26.39	-4.41	4.51	-17.43
Filing Date Shares Outstanding	136.29	91.88	91.88	91.88	91.88	75.88
Total Common Shares Outstanding	136.29	91.88	91.88	91.88	91.88	75.88
Working Capital	3,736	3,556	4,224	2,528	3,188	3,096
Book Value Per Share	44.14	62.93	69.78	72.26	82.58	84.46
Tangible Book Value	5,677	5,443	6,084	6,256	7,181	5,997
Tangible Book Value Per Share	41.66	59.24	66.21	68.09	78.15	79.04
Land	-	1,747	1,772	1,752	1,756	977.98
Buildings	-	1,385	1,377	1,271	1,248	1,072
Machinery	-	3,080	3,021	3,163	2,971	2,787
Construction In Progress	-	587.01	648.16	856.42	673.54	885.38