Shiny Brands Group 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	582.05	725.36	681.35	618.03	822.53	778.5
Short-Term Investments	114.71	215.51	306.54	210.44	-	-
Trading Asset Securities	35.14	20.12	13.09	28.15	9.6	-
Cash & Short-Term Investments	731.9	960.99	1,001	856.62	832.13	778.5
Cash Growth	1.34%	-4.00%	16.85%	2.94%	6.89%	77.35%
Accounts Receivable	235.6	228.86	281.41	142.19	88.22	113.92
Other Receivables	0.05	0.05	4.74	5.72	-	-
Receivables	235.66	228.91	286.15	147.92	88.22	113.92
Inventory	339.33	295.7	322.49	119.36	96.57	83.75
Prepaid Expenses	63.11	70	51.86	33.95	32.55	16.94
Other Current Assets	10.93	10.76	1.29	0.41	2.22	0.19
Total Current Assets	1,381	1,566	1,663	1,158	1,052	993.29
Property, Plant & Equipment	512.44	436.76	440.05	27.59	17.96	17.68
Long-Term Investments	142.6	91.8	120.18	77.58	44.82	37.31
Goodwill	25.62	25.62	25.62	-	-	-
Other Intangible Assets	10.64	9.45	12.02	5.09	5.5	5.94
Long-Term Deferred Tax Assets	4.66	4.6	3.78	2.01	1.61	1.88
Other Long-Term Assets	11.23	7.41	7.44	3.48	4.97	5.12
Total Assets	2,088	2,142	2,272	1,274	1,127	1,061
Accounts Payable	190.92	129.06	212.33	137.26	79.4	125.68
Accrued Expenses	105.2	137.24	152.62	82.05	52.75	27.75
Short-Term Debt	160.6	185.57	97.12	-	-	-
Current Portion of Long-Term Debt	12.85	8.78	5.19	-	-	-
Current Portion of Leases	28.6	15.14	17.87	7.92	5.73	5.25
Current Income Taxes Payable	11.12	22.07	81.53	29.49	21.56	17.27
Current Unearned Revenue	7.23	9.65	8.77	5.1	6.8	3.96
Other Current Liabilities	28.4	57.62	39.82	13.02	4.4	1.85
Total Current Liabilities	544.92	565.12	615.25	274.83	170.63	181.75
Long-Term Debt	259.91	268.91	277.73	-	-	-
Long-Term Leases	88.12	16.12	18.77	9.83	4.31	2.85
Long-Term Deferred Tax Liabilities	5.53	5.5	5.51	0.01	-	0.46
Total Liabilities	898.48	855.65	917.26	284.67	174.94	185.05
Common Stock	329.84	299.62	279.02	238.92	208	208
Additional Paid-In Capital	570.76	563.38	531.07	506.05	462.11	488.93
Retained Earnings	300.87	439.37	502.28	268.42	263.31	176.18
Treasury Stock	-36.01	-28.12	-10.15	-20.3	-	-
Comprehensive Income & Other	-19.3	-18.05	9.91	-3.75	15.17	-0.32
Total Common Equity	1,146	1,256	1,312	989.34	948.58	872.8
Minority Interest	43.5	30.14	42.47	-	3.01	3.38
Shareholders' Equity	1,190	1,286	1,355	989.34	951.59	876.17
Total Liabilities & Equity	2,088	2,142	2,272	1,274	1,127	1,061
Total Debt	550.08	494.5	416.68	17.75	10.04	8.09
Net Cash (Debt)	181.82	466.49	584.29	838.87	822.09	770.41
Net Cash Growth	-27.56%	-20.16%	-30.35%	2.04%	6.71%	81.53%
Net Cash Per Share	5.55	14.32	18.07	26.38	26.13	27.71
Filing Date Shares Outstanding	32.71	32.74	32.24	31.61	31.03	31.03
Total Common Shares Outstanding	32.71	32.74	32.24	31.61	31.03	31.03
Working Capital	836.01	1,001	1,048	883.43	881.05	811.55
Book Value Per Share	35.04	38.37	40.70	31.30	30.57	28.12
Tangible Book Value	1,110	1,221	1,274	984.25	943.09	866.86
Tangible Book Value Per Share	33.93	37.30	39.53	31.14	30.39	27.93
Land	92.51	92.51	92.51	-	-	-
Buildings	303.09	303.44	288.99	7.86	7.76	7.72
Machinery	40.36	38.61	27.26	17.73	14.12	13.91
Construction In Progress	1.39	0.53	7.69	-	-	-
Leasehold Improvements	13.12	10.31	7.34	-	-	-

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