Jian Sin Industrial 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	118.16	159.82	189.47	214.62	262.69	258.56
Short-Term Investments	65.01	-	-	-	-	-
Cash & Short-Term Investments	183.17	159.82	189.47	214.62	262.69	258.56
Cash Growth	21.59%	-15.65%	-11.72%	-18.30%	1.60%	-18.98%
Accounts Receivable	265.78	212.74	344.14	396.2	320.98	215.27
Other Receivables	-	-	-	-	-	0.01
Receivables	265.78	212.74	344.14	396.2	320.98	215.28
Inventory	512.6	442.83	417.08	505.33	501.1	426.83
Prepaid Expenses	32.85	35.17	-	-	-	-
Other Current Assets	55.5	132.99	205.15	173.53	127.97	99.49
Total Current Assets	1,050	983.56	1,156	1,290	1,213	1,000
Property, Plant & Equipment	1,033	1,038	1,105	1,149	1,241	1,283
Long-Term Investments	210.16	206.97	197.7	179.32	70.03	50
Other Intangible Assets	9.53	9.92	2.27	2.08	2.61	2.15
Long-Term Deferred Tax Assets	15.71	15.99	23.54	30.9	32.31	31.99
Other Long-Term Assets	31.58	28.5	61.57	24.2	24.34	30.61
Total Assets	2,350	2,283	2,546	2,676	2,583	2,398
Accounts Payable	33.49	37.58	45.81	107.46	93.66	78.82
Accrued Expenses	-	40.93	48.58	58.09	53.46	57.93
Short-Term Debt	706.45	623.8	588.11	704.18	656.52	454.96
Current Portion of Long-Term Debt	127.54	100.13	127.44	291.1	114.16	100.03
Current Portion of Leases	0.94	0.52	0.45	1.47	2.68	1.42
Current Unearned Revenue	25.72	31.94	11.23	20.88	17.18	5.12
Other Current Liabilities	76.03	69.09	132.5	103.35	113.3	105.41
Total Current Liabilities	970.16	903.99	954.12	1,287	1,051	803.68
Long-Term Debt	826.45	826.07	883.96	700.01	846.65	897.45
Long-Term Leases	0.9	1.5	-	0.18	1.69	1.68
Pension & Post-Retirement Benefits	-	-	-	-	7.97	9.94
Long-Term Deferred Tax Liabilities	5.3	3.69	3.46	3.33	3.47	3.01
Other Long-Term Liabilities	4.91	4.98	8.21	10.02	7.1	7.7
Total Liabilities	1,808	1,740	1,850	2,000	1,918	1,723
Common Stock	574.7	574.7	574.7	581.12	581.12	581.12
Additional Paid-In Capital	275.56	275.56	275.56	278.63	278.63	278.63
Retained Earnings	-239.72	-246.1	-163.05	-148.08	-155.99	-134.49
Treasury Stock	-25.11	-22.1	-	-34.66	-34.66	-34.66
Comprehensive Income & Other	-44.02	-40.43	5.46	-7.6	-14.96	-28.62
Total Common Equity	541.41	541.63	692.66	669.42	654.15	661.98
Minority Interest	0.54	0.93	3.58	6.04	10.87	12.48
Shareholders' Equity	541.94	542.56	696.25	675.46	665.02	674.46
Total Liabilities & Equity	2,350	2,283	2,546	2,676	2,583	2,398
Total Debt	1,662	1,552	1,600	1,697	1,622	1,456
Net Cash (Debt)	-1,479	-1,392	-1,410	-1,482	-1,359	-1,197
Net Cash Per Share	-26.89	-24.48	-24.54	-25.79	-23.65	-23.60
Filing Date Shares Outstanding	55	55	57.47	57.47	57.47	57.47
Total Common Shares Outstanding	55	55	57.47	57.47	57.47	57.47
Working Capital	79.75	79.57	201.73	3.14	161.8	196.49
Book Value Per Share	9.84	9.85	12.05	11.65	11.38	11.52
Tangible Book Value	531.87	531.71	690.39	667.34	651.54	659.83
Tangible Book Value Per Share	9.67	9.67	12.01	11.61	11.34	11.48
Land	-	228.52	228.52	228.52	228.52	228.52
Buildings	-	794.35	797.24	794.52	809.33	805.68
Machinery	-	1,823	1,979	2,197	2,205	2,199
Construction In Progress	-	-	4.91	16.06	23.8	21.84