Shangya Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	89.14	187.59	241.56	246.75	367.56	44.87
Short-Term Investments	-	-	-	12.28	-	-
Trading Asset Securities	15	16.18	18.36	33.51	28.58	-
Cash & Short-Term Investments	104.14	203.77	259.91	292.55	396.14	44.87
Cash Growth	-54.54%	-21.60%	-11.15%	-26.15%	782.80%	-49.55%
Accounts Receivable	32.07	30.63	19.63	19.88	14.96	13.62
Other Receivables	0.21	1.86	4.21	2.45	0.44	0.24
Receivables	32.28	32.48	23.83	22.34	15.4	13.86
Inventory	8.59	21.7	23.35	23.28	3.71	2.77
Prepaid Expenses	17.89	-	-	8.91	3.99	1.68
Other Current Assets	5.29	26.65	18.23	0.07	11.85	10.55
Total Current Assets	168.19	284.6	325.33	347.14	431.1	73.72
Property, Plant & Equipment	257.11	263.85	262.59	213.6	219.97	92.26
Long-Term Investments	214.43	128.71	180.6	187.77	194.33	132.21
Goodwill	-	54.11	64.11	66.45	23.56	-
Other Intangible Assets	24.16	14.26	17.68	19.35	8.59	12.01
Long-Term Deferred Tax Assets	24.12	22.35	18.03	18.97	16.37	16.34
Other Long-Term Assets	43.99	109.9	110.07	113.63	45.04	224.1
Total Assets	731.98	877.78	978.41	966.9	938.96	550.64
Accounts Payable	2.28	2.26	2.25	2.65	0.61	0.57
Short-Term Debt	30.9	30.9	30.9	30.9	39.9	39.9
Current Portion of Long-Term Debt	12.72	12.08	7.06	7.43	7.43	2.49
Current Portion of Leases	8.37	9.16	7.36	5.76	3.39	2.51
Current Income Taxes Payable	0.58	0.41	0.48	0.7	4.5	-
Current Unearned Revenue	1.57	6.37	13.45	6.06	1.16	0.39
Other Current Liabilities	15.99	30.99	84.88	17.55	8.35	7.14
Total Current Liabilities	72.41	92.17	146.38	71.04	65.34	53
Long-Term Debt	86.19	89.21	55.28	65.88	73.3	11.71
Long-Term Leases	36.93	39.78	23.62	22.72	22.24	10.77
Long-Term Deferred Tax Liabilities	5.59	5.87	6.9	6.84	7.32	-
Other Long-Term Liabilities	-	-	-	-	-	2.5
Total Liabilities	201.12	227.03	232.17	166.47	168.2	77.98
Common Stock	443	443	443	443	443	375
Additional Paid-In Capital	198.35	198.35	230.21	337.7	337.7	109.77
Retained Earnings	-89.88	-76.31	-33.43	-86.05	-1.56	-2.84
Comprehensive Income & Other	-20.62	-19.57	-14.84	-11.71	-8.39	-9.27
Total Common Equity	530.86	545.47	624.94	682.94	770.76	472.66
Minority Interest	-	105.28	121.29	117.49	-	-
Shareholders' Equity	530.86	650.75	746.24	800.43	770.76	472.66
Total Liabilities & Equity	731.98	877.78	978.41	966.9	938.96	550.64
Total Debt	175.11	181.13	124.22	132.68	146.26	67.38
Net Cash (Debt)	-70.96	22.64	135.7	159.87	249.88	-22.51
Net Cash Growth	-	-83.31%	-15.12%	-36.02%	-	-
Net Cash Per Share	-1.60	0.51	3.06	3.61	5.92	-0.74
Filing Date Shares Outstanding	44.3	44.3	44.3	44.3	44.3	37.5
Total Common Shares Outstanding	44.3	44.3	44.3	44.3	44.3	37.5
Working Capital	95.77	192.43	178.95	276.1	365.76	20.72
Book Value Per Share	11.98	12.31	14.11	15.42	17.40	12.60
Tangible Book Value	506.7	477.1	543.16	597.14	738.61	460.65
Tangible Book Value Per Share	11.44	10.77	12.26	13.48	16.67	12.28
Machinery	-	291.29	286.55	225.68	223.59	80.28
Leasehold Improvements	-	22.55	21.81	21.81	18.19	13.77