YFC-Boneagle Electric 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	1,320	1,420	1,372	2,100	702.52	838.82
Short-Term Investments	-	-	-	-	-	9.96
Cash & Short-Term Investments	1,320	1,420	1,372	2,100	702.52	848.78
Cash Growth	12.60%	3.48%	-34.66%	198.98%	-17.23%	-41.15%
Accounts Receivable	1,825	2,487	1,986	2,132	2,663	2,501
Other Receivables	76.93	83.5	75.94	111.56	100.6	63.45
Receivables	1,902	2,570	2,062	2,244	2,763	2,564
Inventory	2,351	2,672	2,867	3,120	4,053	2,835
Prepaid Expenses	358.34	204.29	282.68	452.45	341.89	319.16
Other Current Assets	15.22	11.77	13.13	12.66	11.76	16.84
Total Current Assets	5,946	6,878	6,597	7,929	7,873	6,584
Property, Plant & Equipment	1,458	1,681	1,306	1,476	1,845	1,774
Goodwill	207.22	223.18	209	209.03	285.11	293.37
Other Intangible Assets	380.27	413.96	355.59	213.34	143.11	152.98
Long-Term Deferred Tax Assets	551.88	535.73	530.14	300.07	213.41	182.37
Other Long-Term Assets	86.5	53.09	51.14	73.06	83.17	48.36
Total Assets	8,630	9,786	9,049	10,201	10,442	9,035
Accounts Payable	914.82	1,082	1,185	829.85	928.46	946.96
Accrued Expenses	298.4	449.95	554.79	728.09	578.11	658.24
Short-Term Debt	2,362	2,810	2,372	2,253	3,148	2,486
Current Portion of Long-Term Debt	555.52	732.43	369.03	1,206	215.38	280.77
Current Portion of Leases	120.26	144.67	94.13	209.96	113.35	84.84
Current Income Taxes Payable	43.25	43.93	41.6	8.47	21.23	67.14
Current Unearned Revenue	111.28	66.47	138.19	84.42	98.79	142.69
Other Current Liabilities	90.23	96.7	72.85	75.3	75.6	100.61
Total Current Liabilities	4,496	5,426	4,828	5,395	5,178	4,768
Long-Term Debt	685.08	410.09	795.76	394.99	2,283	1,208
Long-Term Leases	321.21	446.58	221.68	352.4	381.29	351.39
Long-Term Unearned Revenue	-	-	-	-	5.19	3.52
Long-Term Deferred Tax Liabilities	128.44	158.74	138.56	152.53	42.43	55.36
Other Long-Term Liabilities	9.16	32.33	3.09	10.47	15.33	17
Total Liabilities	5,640	6,474	5,987	6,306	7,906	6,403
Common Stock	1,465	1,465	1,465	1,439	1,320	1,310
Additional Paid-In Capital	988.83	988.83	988.83	949.02	807.15	800.21
Retained Earnings	717.45	753.68	733.31	1,609	819.55	848.92
Comprehensive Income & Other	-180.85	99.27	-130.29	-106.88	-414.39	-334.65
Total Common Equity	2,990	3,306	3,056	3,890	2,532	2,625
Minority Interest	-	5.22	5.22	5.13	4.66	6.77
Shareholders' Equity	2,990	3,312	3,062	3,895	2,537	2,632
Total Liabilities & Equity	8,630	9,786	9,049	10,201	10,442	9,035
Total Debt	4,044	4,544	3,853	4,417	6,140	4,412
Net Cash (Debt)	-2,725	-3,123	-2,480	-2,316	-5,438	-3,563
Net Cash Per Share	-18.54	-21.27	-17.08	-16.24	-39.51	-25.07
Filing Date Shares Outstanding	146.46	146.46	146.46	143.87	131.97	131.05
Total Common Shares Outstanding	146.46	146.46	146.46	143.87	131.97	131.05
Working Capital	1,450	1,452	1,769	2,534	2,694	1,816
Book Value Per Share	20.42	22.58	20.87	27.04	19.19	20.03
Tangible Book Value	2,403	2,669	2,492	3,468	2,104	2,179
Tangible Book Value Per Share	16.40	18.22	17.01	24.10	15.94	16.62
Land	295.72	299.39	297.52	296	284.77	292.33
Buildings	736.75	680.44	568.06	570.49	953.07	972.35
Machinery	1,498	1,632	1,502	1,533	1,551	1,450

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