Giga Solar Materials 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	1,391	1,684	2,077	2,781	2,779
Short-Term Investments	-	-	74.46	69.79	59.08
Trading Asset Securities	56.44	35.37	-	-	-
Cash & Short-Term Investments	1,447	1,719	2,151	2,851	2,838
Cash Growth	-15.82%	-20.08%	-24.55%	0.46%	9.98%
Accounts Receivable	2,404	2,173	828.07	903.42	1,335
Other Receivables	59.4	689.98	41.15	66.74	41.09
Receivables	2,463	2,863	869.21	970.16	1,376
Inventory	1,058	1,160	1,266	1,033	1,295
Prepaid Expenses	445.46	256.18	-	-	-
Other Current Assets	65	63.87	345.46	362.53	657.14
Total Current Assets	5,479	6,062	4,632	5,217	6,167
Property, Plant & Equipment	5,000	4,560	4,806	4,714	3,987
Long-Term Investments	892.8	656.21	1,009	1,055	1,087
Goodwill	330.77	322.47	322.47	335.61	335.61
Other Intangible Assets	8.44	5.73	60.58	71.37	76.06
Long-Term Deferred Tax Assets	170.1	152.22	177.17	172.68	179.2
Other Long-Term Assets	415.77	448.85	476.32	646.18	563.19
Total Assets	12,297	12,207	11,484	12,212	12,395
Accounts Payable	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	902.77	615.1	531.77	266.21	1,562
Current Portion of Long-Term Debt	268.74	186.22	201.3	630.71	251.68
Current Portion of Leases	40.86	22.22	22.83	39.54	36.95
Current Income Taxes Payable	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	228.31	783.05	915.92	733.35	763.85
Total Current Liabilities	1,924	1,838	2,104	2,028	3,070
Long-Term Debt	3,140	3,263	1,719	1,357	1,984
Long-Term Leases	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	39.38	34.72	34.85	39.43	30.36
Other Long-Term Liabilities	40.62	40.98	42.95	43.72	43.55
Total Liabilities	5,460	5,255	4,005	3,680	5,384
Common Stock	918.83	918.83	918.83	918.83	758.83
Additional Paid-In Capital	5,655	5,740	5,447	5,422	3,755
Retained Earnings	-543.65	73.39	586.64	1,402	1,910
Comprehensive Income & Other	-248.19	-319.89	-312.47	-154.84	-15.12
Total Common Equity	5,782	6,412	6,640	7,588	6,409
Minority Interest	1,055	540.48	838.93	943.61	601.46
Shareholders' Equity	6,837	6,952	7,478	8,532	7,011
Total Liabilities & Equity	12,297	12,207	11,484	12,212	12,395
Total Debt	4,650	4,144	2,557	2,488	4,064
Net Cash (Debt)	-3,203	-2,425	-405.19	363.45	-1,226
Net Cash Per Share	-34.86	-26.39	-4.41	4.51	-17.43
Filing Date Shares Outstanding	91.88	91.88	91.88	91.88	75.88
Total Common Shares Outstanding	91.88	91.88	91.88	91.88	75.88
Working Capital	3,556	4,224	2,528	3,188	3,096
Book Value Per Share	62.93	69.78	72.26	82.58	84.46
Tangible Book Value	5,443	6,084	6,256	7,181	5,997
Tangible Book Value Per Share	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

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