Gigastone 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	235.24	189.36	155	125.69	93.27	77.47
Short-Term Investments	-	-	-	6	2	-
Trading Asset Securities	9.22	2.16	2.83	0.67	1	1.32
Cash & Short-Term Investments	244.45	191.52	157.83	132.36	96.27	78.79
Cash Growth	75.77%	21.34%	19.24%	37.49%	22.19%	-3.97%
Accounts Receivable	77	136.81	110.49	158.33	145.81	152.17
Receivables	77	136.81	110.49	158.33	145.81	152.17
Inventory	773.26	900.37	802.19	425.46	419.47	252.49
Prepaid Expenses	46.22	41.93	36.48	37.92	39.9	14.6
Other Current Assets	15.53	10.43	23.68	13.57	33.44	20.01
Total Current Assets	1,156	1,281	1,131	767.64	734.89	518.06
Property, Plant & Equipment	458.3	315	253.91	202.09	145.79	148.27
Long-Term Investments	16.02	19.34	32.25	18.25	19.21	16.27
Other Intangible Assets	1.75	2.71	2.99	0.87	1.08	1.23
Long-Term Deferred Tax Assets	34.96	34.96	16.27	10.69	10.69	10.69
Other Long-Term Assets	28.48	97.36	9.72	8.9	4.12	4.42
Total Assets	1,696	1,750	1,446	1,008	915.78	698.94
Accounts Payable	51.29	18.42	55.61	27.44	55.75	19.66
Accrued Expenses	0.43	2.71	3.03	6.61	-	6.14
Short-Term Debt	344.56	264.47	324.61	248.45	229.29	132.44
Current Portion of Long-Term Debt	43.74	30.27	11.65	11.7	3.08	5.92
Current Portion of Leases	4.33	5.66	7.97	5.03	2.88	1.25
Current Income Taxes Payable	4.29	5.76	6.86	-	-	-
Current Unearned Revenue	8.96	4.42	20.14	0.52	0.99	-
Other Current Liabilities	70.23	89.89	94.15	57.59	54.79	46.59
Total Current Liabilities	527.83	421.61	524.02	357.35	346.79	212.01
Long-Term Debt	277.18	292.78	138.19	93.77	105.81	84.84
Long-Term Leases	46.6	51.17	54.68	58.5	24.92	4.23
Long-Term Deferred Tax Liabilities	25.6	25.6	0.15	-	-	0.06
Other Long-Term Liabilities	0.17	0.43	0.13	0.14	-	-
Total Liabilities	877.38	791.58	717.16	509.75	477.52	301.15
Common Stock	506.99	506.99	506.99	506.99	506.99	506.99
Additional Paid-In Capital	45.97	45.97	29.38	29.38	29.38	29.38
Retained Earnings	288.98	398.85	199.48	-32.27	-94.67	-136.49
Treasury Stock	-	-	-2.22	-	-	-
Comprehensive Income & Other	-23.32	7.04	-4.99	-5.41	-3.44	-2.08
Total Common Equity	818.61	958.84	728.65	498.69	438.26	397.8
Shareholders' Equity	818.61	958.84	728.65	498.69	438.26	397.8
Total Liabilities & Equity	1,696	1,750	1,446	1,008	915.78	698.94
Total Debt	716.41	644.35	537.1	417.45	365.99	228.69
Net Cash (Debt)	-471.96	-452.83	-379.27	-285.09	-269.72	-149.9
Net Cash Per Share	-9.21	-8.85	-7.41	-5.62	-5.32	-2.96
Filing Date Shares Outstanding	50.7	50.7	50.64	50.7	50.7	50.7
Total Common Shares Outstanding	50.7	50.7	50.64	50.7	50.7	50.7
Working Capital	628.64	859.45	606.65	410.29	388.1	306.05
Book Value Per Share	16.15	18.91	14.39	9.84	8.64	7.85
Tangible Book Value	816.86	956.13	725.66	497.82	437.18	396.56
Tangible Book Value Per Share	16.11	18.86	14.33	9.82	8.62	7.82
Land	187.96	107.1	112.57	98.97	93.77	64.54
Buildings	232.93	51.12	57.46	47.41	29.03	80.15
Machinery	48.36	43.68	38.75	37.78	35.05	69.85
Construction In Progress	-	110.69	33.47	0.7	-	-

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