Li Kang Biomedical 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	40.95	42.93	64.95	111.84	132.01	101.36
Short-Term Investments	127.32	132.28	373.6	173.53	117.5	62.5
Trading Asset Securities	14.71	15.02	15.86	15.66	13.92	11.89
Cash & Short-Term Investments	182.99	190.22	454.4	301.02	263.43	175.75
Cash Growth	-59.84%	-58.14%	50.95%	14.27%	49.89%	-20.33%
Accounts Receivable	8.32	9.33	9.51	9.27	10.18	8.08
Receivables	8.32	9.33	9.51	9.27	10.18	8.08
Inventory	51.63	45.79	45.08	41.59	33.65	31.13
Prepaid Expenses	-	-	-	-	2.03	1.27
Other Current Assets	5.88	7.72	3.71	3.8	-	-
Total Current Assets	248.81	253.07	512.71	355.68	309.29	216.23
Property, Plant & Equipment	745.31	742.25	420.49	365.63	276.68	362.41
Long-Term Investments	19.66	14.73	19.38	20.88	25.38	26.04
Other Intangible Assets	0.9	0.78	1.93	1.08	1.68	0.24
Long-Term Deferred Tax Assets	0.5	0.52	0.61	0.52	-	0.1
Other Long-Term Assets	78.3	81.73	80.5	83.21	75.81	11.06
Total Assets	1,093	1,093	1,036	827.01	688.84	616.07
Accounts Payable	30.03	43.23	35.92	27.96	43.9	29.46
Accrued Expenses	-	36.24	37.55	43.32	39.54	30.99
Short-Term Debt	70	70	-	-	-	-
Current Portion of Long-Term Debt	-	-	5.36	3.65	-	8.88
Current Portion of Leases	2.83	2.81	0.9	-	-	-
Current Income Taxes Payable	12.79	9.61	7.46	28.67	28.54	12.09
Other Current Liabilities	42.74	6.59	6.86	6.08	6.63	6.92
Total Current Liabilities	158.38	168.48	94.05	109.69	118.61	88.34
Long-Term Debt	-	-	29.64	31.35	-	24.59
Long-Term Leases	53.46	53.21	56.02	55.84	-	-
Long-Term Deferred Tax Liabilities	0.16	0.13	0.22	0.09	0.09	-
Other Long-Term Liabilities	-	-	-	-	-	11.14
Total Liabilities	212.01	221.82	179.93	196.97	118.7	124.07
Common Stock	318.07	318.07	318.07	268.07	233.1	222
Additional Paid-In Capital	213.39	213.39	213.39	33.75	33.72	33.72
Retained Earnings	367.38	356.77	336.56	339.05	309.64	241.95
Comprehensive Income & Other	-17.37	-16.98	-12.33	-10.83	-6.33	-5.67
Shareholders' Equity	881.47	871.24	855.68	630.03	570.14	492
Total Liabilities & Equity	1,093	1,093	1,036	827.01	688.84	616.07
Total Debt	126.29	126.02	91.92	90.84	-	33.47
Net Cash (Debt)	56.69	64.2	362.48	210.19	263.43	142.28
Net Cash Growth	-84.40%	-82.29%	72.46%	-20.21%	85.15%	-20.78%
Net Cash Per Share	1.78	2.01	11.62	7.80	9.77	5.28
Filing Date Shares Outstanding	31.81	31.81	31.81	26.81	26.81	26.81
Total Common Shares Outstanding	31.81	31.81	31.81	26.81	26.81	26.81
Working Capital	90.43	84.59	418.66	245.99	190.68	127.89
Book Value Per Share	27.71	27.39	26.90	23.50	21.27	18.35
Tangible Book Value	880.57	870.47	853.75	628.95	568.46	491.76
Tangible Book Value Per Share	27.68	27.37	26.84	23.46	21.21	18.34
Land	-	127.19	127.19	127.19	127.19	199.16
Buildings	-	226.88	226.88	224.6	224.6	227.62
Machinery	-	47.53	47	41.18	41.55	43.05
Construction In Progress	-	392.07	58.96	-	-	0.83
Leasehold Improvements	-	3.14	2.75	1.06	0.63	0.63

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