Rich Circle Development 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	668.19	2,132	159.97	114.17	171.4
Short-Term Investments	100	-	-	-	240
Trading Asset Securities	-	-	-	2.42	2.75
Cash & Short-Term Investments	768.19	2,132	159.97	116.6	414.15
Cash Growth	-63.97%	1232.97%	37.20%	-71.85%	807.10%
Accounts Receivable	-	-	6.69	-	-
Other Receivables	3.44	0.23	0.02	0.03	0.25
Receivables	3.44	0.23	6.71	0.03	0.25
Inventory	5,343	3,890	968.33	333.97	39.42
Prepaid Expenses	38.71	16.19	7.69	5.97	4.06
Other Current Assets	0.01	-	-	3.03	-
Total Current Assets	6,154	6,039	1,143	459.59	457.89
Property, Plant & Equipment	4.25	7.95	14.32	12.75	0.64
Goodwill	-	13	13	13	-
Other Intangible Assets	14.78	1.33	0.72	0.77	-
Long-Term Deferred Tax Assets	23.79	23.68	23.68	24.42	24.4
Other Long-Term Assets	12.37	14.23	11.42	10.3	0.37
Total Assets	6,209	6,099	1,206	520.83	483.31
Accounts Payable	145.91	24.73	35.8	0.5	-
Accrued Expenses	1.36	0.25	0.45	0.31	0.35
Short-Term Debt	759.31	771.65	113.63	-	-
Current Portion of Long-Term Debt	360.77	-	-	-	-
Current Portion of Leases	-	0.59	1.74	1.69	0.6
Current Income Taxes Payable	6.29	1.05	22.89	-	-
Current Unearned Revenue	-	0.19	0.19	40.11	-
Other Current Liabilities	27.98	22.94	6.79	2.18	1.54
Total Current Liabilities	1,302	821.39	181.48	44.79	2.49
Long-Term Debt	153.38	483.41	276	-	-
Long-Term Leases	-	-	0.59	2.33	-
Long-Term Deferred Tax Liabilities	-	-	-	0.74	0.72
Other Long-Term Liabilities	0.05	0.04	0.04	12.09	-
Total Liabilities	1,455	1,305	458.11	59.95	3.21
Common Stock	1,714	1,714	326.35	226.35	226.35
Additional Paid-In Capital	3,112	3,112	401.35	271.22	271.22
Retained Earnings	-71.68	-31.46	19.88	-37.16	-17.86
Comprehensive Income & Other	-0.29	-0.26	0.15	0.46	0.38
Total Common Equity	4,754	4,794	747.73	460.88	480.1
Shareholders' Equity	4,754	4,794	747.73	460.88	480.1
Total Liabilities & Equity	6,209	6,099	1,206	520.83	483.31
Total Debt	1,273	1,256	391.96	4.02	0.6
Net Cash (Debt)	-505.27	876.68	-231.99	112.58	413.56
Net Cash Growth	-	-	-	-72.78%	847.31%
Net Cash Per Share	-2.89	9.58	-9.62	4.97	18.97
Filing Date Shares Outstanding	185.14	171.4	32.64	22.64	22.64
Total Common Shares Outstanding	185.14	171.4	32.64	22.64	22.64
Working Capital	4,852	5,217	961.22	414.8	455.4
Book Value Per Share	25.68	27.97	22.91	20.36	21.21
Tangible Book Value	4,739	4,780	734.01	447.11	480.1
Tangible Book Value Per Share	25.60	27.89	22.49	19.75	21.21
Machinery	-	3.74	3.41	3.31	0.5
Leasehold Improvements	-	14.77	14.77	6.66	2.15

Source: S&P Global Market Intelligence. Standard template. Financial Sources.