Shangya Technology Co., Ltd. (TPEX:6130)

Shangya Technology Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	75.44	187.59	241.56	246.75	367.56	44.87
Short-Term Investments	-	-	-	12.28	-	-
Trading Asset Securities	23.28	16.18	18.36	33.51	28.58	-
Cash & Short-Term Investments	98.72	203.77	259.91	292.55	396.14	44.87
Cash Growth	-53.42%	-21.60%	-11.15%	-26.15%	782.80%	-49.55%
Accounts Receivable	45.88	30.63	19.63	19.88	14.96	13.62
Other Receivables	0.3	1.86	4.21	2.45	0.44	0.24
Receivables	46.18	32.48	23.83	22.34	15.4	13.86
Inventory	11.5	21.7	23.35	23.28	3.71	2.77
Prepaid Expenses	16.75	-	-	8.91	3.99	1.68
Other Current Assets	5.29	26.65	18.23	0.07	11.85	10.55
Total Current Assets	178.44	284.6	325.33	347.14	431.1	73.72
Property, Plant & Equipment	249.3	263.85	262.59	213.6	219.97	92.26
Long-Term Investments	210.26	128.71	180.6	187.77	194.33	132.21
Goodwill	23.56	54.11	64.11	66.45	23.56	-
Other Intangible Assets	0.51	14.26	17.68	19.35	8.59	12.01
Long-Term Deferred Tax Assets	30.64	22.35	18.03	18.97	16.37	16.34
Other Long-Term Assets	43.18	109.9	110.07	113.63	45.04	224.1
Total Assets	735.89	877.78	978.41	966.9	938.96	550.64

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2.61	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	10.39	12.08	7.06	7.43	7.43	2.49
Current Portion of Leases	7.86	9.16	7.36	5.76	3.39	2.51
Current Income Taxes Payable	0.67	0.41	0.48	0.7	4.5	-
Current Unearned Revenue	1.6	6.37	13.45	6.06	1.16	0.39
Other Current Liabilities	13.13	30.99	84.88	17.55	8.35	7.14
Total Current Liabilities	36.27	92.17	146.38	71.04	65.34	53
Long-Term Debt	70.1	89.21	55.28	65.88	73.3	11.71
Long-Term Leases	35.35	39.78	23.62	22.72	22.24	10.77
Long-Term Deferred Tax Liabilities	5.46	5.87	6.9	6.84	7.32	-
Other Long-Term Liabilities	-	-	-	-	-	2.5
Total Liabilities	147.18	227.03	232.17	166.47	168.2	77.98

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	463	443	443	443	443	375
Additional Paid-In Capital	224.01	198.35	230.21	337.7	337.7	109.77
Retained Earnings	-77.77	-76.31	-33.43	-86.05	-1.56	-2.84
Comprehensive Income & Other	-20.54	-19.57	-14.84	-11.71	-8.39	-9.27
Total Common Equity	588.71	545.47	624.94	682.94	770.76	472.66
Minority Interest	-	105.28	121.29	117.49	-	-
Shareholders' Equity	588.71	650.75	746.24	800.43	770.76	472.66
Total Liabilities & Equity	735.89	877.78	978.41	966.9	938.96	550.64

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	123.71	181.13	124.22	132.68	146.26	67.38
Net Cash (Debt)	-24.98	22.64	135.7	159.87	249.88	-22.51
Net Cash Growth	-	-83.31%	-15.12%	-36.02%	-	-
Net Cash Per Share	-0.56	0.51	3.06	3.61	5.92	-0.74
Filing Date Shares Outstanding	46.3	44.3	44.3	44.3	44.3	37.5
Total Common Shares Outstanding	46.3	44.3	44.3	44.3	44.3	37.5
Working Capital	142.18	192.43	178.95	276.1	365.76	20.72
Book Value Per Share	12.72	12.31	14.11	15.42	17.40	12.60
Tangible Book Value	564.64	477.1	543.16	597.14	738.61	460.65
Tangible Book Value Per Share	12.20	10.77	12.26	13.48	16.67	12.28
Machinery	293.18	291.29	286.55	225.68	223.59	80.28
Leasehold Improvements	21.76	22.55	21.81	21.81	18.19	13.77

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 5, 2026

Data Sources Report a data error