Shangya Technology 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	203.71	241.56	246.75	367.56	44.87	88.94
Short-Term Investments	-	-	12.28	-	-	-
Trading Asset Securities	17.02	18.36	33.51	28.58	-	-
Cash & Short-Term Investments	220.73	259.91	292.55	396.14	44.87	88.94
Cash Growth	-16.40%	-11.15%	-26.15%	782.80%	-49.55%	146.05%
Accounts Receivable	29.2	19.63	19.88	14.96	13.62	9.16
Other Receivables	8.04	4.21	2.45	0.44	0.24	1.83
Receivables	37.25	23.83	22.34	15.4	13.86	10.99
Inventory	28.7	23.35	23.28	3.71	2.77	4.97
Prepaid Expenses	11.96	15.46	8.91	3.99	1.68	4.36
Other Current Assets	5.28	2.77	0.07	11.85	10.55	15.88
Total Current Assets	303.91	325.33	347.14	431.1	73.72	125.13
Property, Plant & Equipment	269.41	262.59	213.6	219.97	92.26	105.05
Long-Term Investments	124.02	180.6	187.77	194.33	132.21	20.97
Goodwill	64.11	64.11	66.45	23.56	-	-
Other Intangible Assets	15.14	17.68	19.35	8.59	12.01	15.45
Long-Term Deferred Tax Assets	23.8	18.03	18.97	16.37	16.34	17.25
Other Long-Term Assets	110.56	110.07	113.63	45.04	224.1	937.62
Total Assets	910.96	978.41	966.9	938.96	550.64	1,221
Accounts Payable	3.29	2.25	2.65	0.61	0.57	1.75
Accrued Expenses	-	-	-	-	-	10.25
Short-Term Debt	30.9	30.9	30.9	39.9	39.9	363.62
Current Portion of Long-Term Debt	12.08	7.06	7.43	7.43	2.49	16.23
Current Portion of Leases	7.97	7.36	5.76	3.39	2.51	5.78
Current Income Taxes Payable	0.28	0.48	0.7	4.5	-	2.89
Current Unearned Revenue	6.7	13.45	6.06	1.16	0.39	2.9
Other Current Liabilities	29.94	84.88	17.55	8.35	7.14	3.95
Total Current Liabilities	91.17	146.38	71.04	65.34	53	407.36
Long-Term Debt	92.23	55.28	65.88	73.3	11.71	363.96
Long-Term Leases	41.87	23.62	22.72	22.24	10.77	15.07
Long-Term Deferred Tax Liabilities	5.86	6.9	6.84	7.32	-	-
Other Long-Term Liabilities	-	-	-	-	2.5	2.5
Total Liabilities	231.12	232.17	166.47	168.2	77.98	788.89
Common Stock	443	443	443	443	375	295
Additional Paid-In Capital	198.35	230.21	337.7	337.7	109.77	32.97
Retained Earnings	-46.91	-33.43	-86.05	-1.56	-2.84	-35.3
Comprehensive Income & Other	-22.84	-14.84	-11.71	-8.39	-9.27	-10.36
Total Common Equity	571.6	624.94	682.94	770.76	472.66	282.31
Minority Interest	108.23	121.29	117.49	-	-	150.27
Shareholders' Equity	679.83	746.24	800.43	770.76	472.66	432.58
Total Liabilities & Equity	910.96	978.41	966.9	938.96	550.64	1,221
Total Debt	185.05	124.22	132.68	146.26	67.38	764.66
Net Cash (Debt)	35.68	135.7	159.87	249.88	-22.51	-675.72
Net Cash Growth	-75.24%	-15.12%	-36.02%	-	-	-
Net Cash Per Share	0.81	3.06	3.61	5.92	-0.74	-23.11
Filing Date Shares Outstanding	44.3	44.3	44.3	44.3	37.5	29.5
Total Common Shares Outstanding	44.3	44.3	44.3	44.3	37.5	29.5
Working Capital	212.75	178.95	276.1	365.76	20.72	-282.23
Book Value Per Share	12.90	14.11	15.42	17.40	12.60	9.57
Tangible Book Value	492.35	543.16	597.14	738.61	460.65	266.87
Tangible Book Value Per Share	11.11	12.26	13.48	16.67	12.28	9.05
Machinery	290.3	286.55	225.68	223.59	80.28	80.36
Leasehold Improvements	22.88	21.81	21.81	18.19	13.77	13.77

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