Gigastone 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	329	189.36	155	125.69	93.27
Short-Term Investments	23.13	-	-	6	2
Trading Asset Securities	17.37	2.16	2.83	0.67	1
Cash & Short-Term Investments	369.5	191.52	157.83	132.36	96.27
Cash Growth	92.93%	21.34%	19.24%	37.49%	22.19%
Receivables	111.4	136.81	110.49	158.33	145.81
Inventory	952.92	900.37	802.19	425.46	419.47
Prepaid Expenses	52.17	41.93	36.48	37.92	39.9
Other Current Assets	-	10.43	23.68	13.57	33.44
Total Current Assets	1,486	1,281	1,131	767.64	734.89
Property, Plant & Equipment	458	315	253.91	202.09	145.79
Long-Term Investments	21.54	19.34	32.25	18.25	19.21
Other Intangible Assets	1.43	2.71	2.99	0.87	1.08
Long-Term Deferred Tax Assets	34.42	34.96	16.27	10.69	10.69
Other Long-Term Assets	34.32	97.36	9.72	8.9	4.12
Total Assets	2,036	1,750	1,446	1,008	915.78
Accounts Payable	161.7	18.42	55.61	27.44	55.75
Accrued Expenses	-	2.71	3.03	6.61	-
Short-Term Debt	478.68	264.47	324.61	248.45	229.29
Current Portion of Long-Term Debt	52.52	30.27	11.65	11.7	3.08
Current Portion of Leases	4.39	5.66	7.97	5.03	2.88
Current Income Taxes Payable	23.26	5.76	6.86	-	-
Current Unearned Revenue	11.03	4.42	20.14	0.52	0.99
Other Current Liabilities	90.65	89.89	94.15	57.59	54.79
Total Current Liabilities	822.22	421.61	524.02	357.35	346.79
Long-Term Debt	267.64	292.78	138.19	93.77	105.81
Long-Term Leases	45.99	51.17	54.68	58.5	24.92
Long-Term Deferred Tax Liabilities	25.02	25.6	0.15	-	-
Other Long-Term Liabilities	0.16	0.43	0.13	0.14	-
Total Liabilities	1,161	791.58	717.16	509.75	477.52
Common Stock	506.99	506.99	506.99	506.99	506.99
Additional Paid-In Capital	45.97	45.97	29.38	29.38	29.38
Retained Earnings	332.76	398.85	199.48	-32.27	-94.67
Treasury Stock	-	-	-2.22	-	-
Comprehensive Income & Other	-11.02	7.04	-4.99	-5.41	-3.44
Total Common Equity	874.68	958.84	728.65	498.69	438.26
Shareholders' Equity	874.68	958.84	728.65	498.69	438.26
Total Liabilities & Equity	2,036	1,750	1,446	1,008	915.78
Total Debt	849.21	644.35	537.1	417.45	365.99
Net Cash (Debt)	-479.71	-452.83	-379.27	-285.09	-269.72
Net Cash Per Share	-9.37	-8.85	-7.41	-5.62	-5.32
Filing Date Shares Outstanding	51.17	50.7	50.64	50.7	50.7
Total Common Shares Outstanding	51.17	50.7	50.64	50.7	50.7
Working Capital	663.78	859.45	606.65	410.29	388.1
Book Value Per Share	17.09	18.91	14.39	9.84	8.64
Tangible Book Value	873.25	956.13	725.66	497.82	437.18
Tangible Book Value Per Share	17.07	18.86	14.33	9.82	8.62
Land	-	107.1	112.57	98.97	93.77
Buildings	-	51.12	57.46	47.41	29.03
Machinery	-	43.68	38.75	37.78	35.05
Construction In Progress	-	110.69	33.47	0.7	-

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