Shiny Brands Group Co., Ltd. (TPEX: 6703)

Shiny Brands Group Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	481.92	681.35	618.03	822.53	778.5	438.96
Short-Term Investments	219.93	306.9	210.44	-	-	-
Trading Asset Securities	20.41	13.09	28.15	9.6	-	-
Cash & Short-Term Investments	722.25	1,001	856.62	832.13	778.5	438.96
Cash Growth	-16.21%	16.89%	2.94%	6.89%	77.35%	-14.48%
Accounts Receivable	250.6	281.41	142.19	88.22	113.92	126.42
Other Receivables	3.09	4.74	5.72	-	-	0.73
Receivables	253.69	286.15	147.92	88.22	113.92	127.14
Inventory	462.79	322.49	119.36	96.57	83.75	61.8
Prepaid Expenses	96.84	51.86	33.95	32.55	16.94	15.8
Other Current Assets	0.97	0.92	0.41	2.22	0.19	1.71
Total Current Assets	1,537	1,663	1,158	1,052	993.29	645.42
Property, Plant & Equipment	441.34	440.05	27.59	17.96	17.68	26.69
Long-Term Investments	102.73	120.18	77.58	44.82	37.31	18
Goodwill	-	25.62	-	-	-	-
Other Intangible Assets	35.12	12.02	5.09	5.5	5.94	3.21
Long-Term Deferred Tax Assets	4.45	3.78	2.01	1.61	1.88	1.71
Other Long-Term Assets	7.4	7.44	3.48	4.97	5.12	5.35
Total Assets	2,128	2,272	1,274	1,127	1,061	700.37
Accounts Payable	207.55	212.33	137.26	79.4	125.68	107.52
Accrued Expenses	-	152.62	82.05	52.75	27.75	19.63
Current Portion of Long-Term Debt	165.66	75.19	-	-	-	-
Current Portion of Leases	16.44	17.87	7.92	5.73	5.25	6.63
Current Income Taxes Payable	6.62	81.53	29.49	21.56	17.27	5.65
Current Unearned Revenue	8.36	8.77	5.1	6.8	3.96	3.42
Other Current Liabilities	177.05	66.94	13.02	4.4	1.85	10.42
Total Current Liabilities	581.67	615.25	274.83	170.63	181.75	153.27
Long-Term Debt	272.67	277.73	-	-	-	-
Long-Term Leases	16.5	18.77	9.83	4.31	2.85	7.94
Long-Term Deferred Tax Liabilities	5.5	5.51	0.01	-	0.46	0.49
Total Liabilities	876.34	917.26	284.67	174.94	185.05	161.7
Common Stock	299.07	279.02	238.92	208	208	178
Additional Paid-In Capital	-	531.07	506.05	462.11	488.93	222.75
Retained Earnings	364.25	502.28	268.42	263.31	176.18	136.12
Treasury Stock	-5.08	-10.15	-20.3	-	-	-
Comprehensive Income & Other	556.71	9.91	-3.75	15.17	-0.32	-1.7
Total Common Equity	1,215	1,312	989.34	948.58	872.8	535.17
Minority Interest	36.29	42.47	-	3.01	3.38	3.5
Shareholders' Equity	1,251	1,355	989.34	951.59	876.17	538.67
Total Liabilities & Equity	2,128	2,272	1,274	1,127	1,061	700.37
Total Debt	471.26	389.56	17.75	10.04	8.09	14.57
Net Cash (Debt)	250.99	611.78	838.87	822.09	770.41	424.39
Net Cash Growth	-47.86%	-27.07%	2.04%	6.71%	81.53%	-17.32%
Net Cash Per Share	8.51	20.83	29.02	28.74	30.48	17.55
Filing Date Shares Outstanding	29.61	29.31	28.73	28.21	28.21	24.14
Total Common Shares Outstanding	29.61	29.31	28.73	28.21	28.21	24.14
Working Capital	954.87	1,048	883.43	881.05	811.55	492.15
Book Value Per Share	41.03	44.77	34.43	33.62	30.94	22.17
Tangible Book Value	1,180	1,274	984.25	943.09	866.86	531.95
Tangible Book Value Per Share	39.84	43.49	34.25	33.43	30.72	22.03
Land	-	92.51	-	-	-	-
Buildings	-	288.99	7.86	7.76	7.72	7.69
Machinery	-	27.26	17.73	14.12	13.91	13.42
Construction In Progress	-	7.69	-	-	-	-
Leasehold Improvements	-	7.34	-	-	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.