Shangya Technology 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	187.59	241.56	246.75	367.56	44.87
Short-Term Investments	-	-	12.28	-	-
Trading Asset Securities	16.18	18.36	33.51	28.58	-
Cash & Short-Term Investments	203.77	259.91	292.55	396.14	44.87
Cash Growth	-21.60%	-11.15%	-26.15%	782.80%	-49.55%
Accounts Receivable	30.63	19.63	19.88	14.96	13.62
Other Receivables	1.86	4.21	2.45	0.44	0.24
Receivables	32.48	23.83	22.34	15.4	13.86
Inventory	21.7	23.35	23.28	3.71	2.77
Prepaid Expenses	21.34	15.46	8.91	3.99	1.68
Other Current Assets	5.31	2.77	0.07	11.85	10.55
Total Current Assets	284.6	325.33	347.14	431.1	73.72
Property, Plant & Equipment	263.85	262.59	213.6	219.97	92.26
Long-Term Investments	128.71	180.6	187.77	194.33	132.21
Goodwill	-	64.11	66.45	23.56	-
Other Intangible Assets	68.37	17.68	19.35	8.59	12.01
Long-Term Deferred Tax Assets	22.35	18.03	18.97	16.37	16.34
Other Long-Term Assets	109.9	110.07	113.63	45.04	224.1
Total Assets	877.78	978.41	966.9	938.96	550.64
Accounts Payable	2.26	2.25	2.65	0.61	0.57
Short-Term Debt	30.9	30.9	30.9	39.9	39.9
Current Portion of Long-Term Debt	14.15	7.06	7.43	7.43	2.49
Current Portion of Leases	9.16	7.36	5.76	3.39	2.51
Current Income Taxes Payable	0.41	0.48	0.7	4.5	-
Current Unearned Revenue	6.37	13.45	6.06	1.16	0.39
Other Current Liabilities	28.93	84.88	17.55	8.35	7.14
Total Current Liabilities	92.17	146.38	71.04	65.34	53
Long-Term Debt	89.21	55.28	65.88	73.3	11.71
Long-Term Leases	39.78	23.62	22.72	22.24	10.77
Long-Term Deferred Tax Liabilities	5.87	6.9	6.84	7.32	-
Other Long-Term Liabilities	-	-	-	-	2.5
Total Liabilities	227.03	232.17	166.47	168.2	77.98
Common Stock	443	443	443	443	375
Additional Paid-In Capital	198.35	230.21	337.7	337.7	109.77
Retained Earnings	-76.31	-33.43	-86.05	-1.56	-2.84
Comprehensive Income & Other	-19.57	-14.84	-11.71	-8.39	-9.27
Total Common Equity	545.47	624.94	682.94	770.76	472.66
Minority Interest	105.28	121.29	117.49	-	-
Shareholders' Equity	650.75	746.24	800.43	770.76	472.66
Total Liabilities & Equity	877.78	978.41	966.9	938.96	550.64
Total Debt	183.19	124.22	132.68	146.26	67.38
Net Cash (Debt)	20.57	135.7	159.87	249.88	-22.51
Net Cash Growth	-84.84%	-15.12%	-36.02%	-	-
Net Cash Per Share	0.46	3.06	3.61	5.92	-0.74
Filing Date Shares Outstanding	44.57	44.3	44.3	44.3	37.5
Total Common Shares Outstanding	44.57	44.3	44.3	44.3	37.5
Working Capital	192.43	178.95	276.1	365.76	20.72
Book Value Per Share	12.24	14.11	15.42	17.40	12.60
Tangible Book Value	477.1	543.16	597.14	738.61	460.65
Tangible Book Value Per Share	10.71	12.26	13.48	16.67	12.28
Machinery	-	286.55	225.68	223.59	80.28
Leasehold Improvements	-	21.81	21.81	18.19	13.77

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