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	Jun '26 Jun 30, 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	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	-	54.11	64.11	66.45	23.56	-
Other Intangible Assets	24.06	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
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	11.09	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	12.43	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
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
Total Debt	124.4	181.13	124.22	132.68	146.26	67.38
Net Cash (Debt)	-25.68	22.64	135.7	159.87	249.88	-22.51
Net Cash Growth	-	-83.31%	-15.12%	-36.02%	-	-
Net Cash Per Share	-0.55	0.51	3.06	3.61	5.92	-0.74
Filing Date Shares Outstanding	46.58	44.3	44.3	44.3	44.3	37.5
Total Common Shares Outstanding	46.58	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	12.64	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	12.12	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