Jian Sin Industrial 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	159.82	189.47	214.62	262.69	258.56
Cash & Short-Term Investments	159.82	189.47	214.62	262.69	258.56
Cash Growth	-15.65%	-11.72%	-18.30%	1.60%	-18.98%
Accounts Receivable	212.74	344.14	396.2	320.98	215.27
Other Receivables	-	-	-	-	0.01
Receivables	212.74	344.14	396.2	320.98	215.28
Inventory	442.83	417.08	505.33	501.1	426.83
Prepaid Expenses	35.17	-	-	-	-
Other Current Assets	132.99	205.15	173.53	127.97	99.49
Total Current Assets	983.56	1,156	1,290	1,213	1,000
Property, Plant & Equipment	1,038	1,105	1,149	1,241	1,283
Long-Term Investments	206.97	197.7	179.32	70.03	50
Other Intangible Assets	9.92	2.27	2.08	2.61	2.15
Long-Term Deferred Tax Assets	15.99	23.54	30.9	32.31	31.99
Other Long-Term Assets	28.5	61.57	24.2	24.34	30.61
Total Assets	2,283	2,546	2,676	2,583	2,398
Accounts Payable	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	623.8	588.11	704.18	656.52	454.96
Current Portion of Long-Term Debt	100.13	127.44	291.1	114.16	100.03
Current Portion of Leases	0.52	0.45	1.47	2.68	1.42
Current Unearned Revenue	31.94	11.23	20.88	17.18	5.12
Other Current Liabilities	69.09	132.5	103.35	113.3	105.41
Total Current Liabilities	903.99	954.12	1,287	1,051	803.68
Long-Term Debt	826.07	883.96	700.01	846.65	897.45
Long-Term Leases	1.5	-	0.18	1.69	1.68
Pension & Post-Retirement Benefits	-	-	-	7.97	9.94
Long-Term Deferred Tax Liabilities	3.69	3.46	3.33	3.47	3.01
Other Long-Term Liabilities	4.98	8.21	10.02	7.1	7.7
Total Liabilities	1,740	1,850	2,000	1,918	1,723
Common Stock	574.7	574.7	581.12	581.12	581.12
Additional Paid-In Capital	275.56	275.56	278.63	278.63	278.63
Retained Earnings	-246.1	-163.05	-148.08	-155.99	-134.49
Treasury Stock	-22.1	-	-34.66	-34.66	-34.66
Comprehensive Income & Other	-40.43	5.46	-7.6	-14.96	-28.62
Total Common Equity	541.63	692.66	669.42	654.15	661.98
Minority Interest	0.93	3.58	6.04	10.87	12.48
Shareholders' Equity	542.56	696.25	675.46	665.02	674.46
Total Liabilities & Equity	2,283	2,546	2,676	2,583	2,398
Total Debt	1,552	1,600	1,697	1,622	1,456
Net Cash (Debt)	-1,392	-1,410	-1,482	-1,359	-1,197
Net Cash Per Share	-24.48	-24.54	-25.79	-23.65	-23.60
Filing Date Shares Outstanding	55	57.47	57.47	57.47	57.47
Total Common Shares Outstanding	55	57.47	57.47	57.47	57.47
Working Capital	79.57	201.73	3.14	161.8	196.49
Book Value Per Share	9.85	12.05	11.65	11.38	11.52
Tangible Book Value	531.71	690.39	667.34	651.54	659.83
Tangible Book Value Per Share	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

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