Shiny Brands Group 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	845.32	725.36	681.35	618.03	822.53
Short-Term Investments	120.74	215.51	306.54	210.44	-
Trading Asset Securities	31.74	20.12	13.09	28.15	9.6
Cash & Short-Term Investments	997.8	960.99	1,001	856.62	832.13
Cash Growth	3.83%	-4.00%	16.85%	2.94%	6.89%
Accounts Receivable	265.52	228.86	281.41	142.19	88.22
Other Receivables	0.08	0.05	4.74	5.72	-
Receivables	265.6	228.91	286.15	147.92	88.22
Inventory	276.27	295.7	322.49	119.36	96.57
Prepaid Expenses	40.72	70	51.86	33.95	32.55
Other Current Assets	9.7	10.76	1.29	0.41	2.22
Total Current Assets	1,590	1,566	1,663	1,158	1,052
Property, Plant & Equipment	521.33	436.76	440.05	27.59	17.96
Long-Term Investments	188.28	91.8	120.18	77.58	44.82
Goodwill	-	25.62	25.62	-	-
Other Intangible Assets	37.08	9.45	12.02	5.09	5.5
Long-Term Deferred Tax Assets	5.35	4.6	3.78	2.01	1.61
Other Long-Term Assets	10.25	7.41	7.44	3.48	4.97
Total Assets	2,352	2,142	2,272	1,274	1,127
Accounts Payable	230.47	129.06	212.33	137.26	79.4
Accrued Expenses	-	137.24	152.62	82.05	52.75
Short-Term Debt	127.67	185.57	97.12	-	-
Current Portion of Long-Term Debt	-	8.78	5.19	-	-
Current Portion of Leases	27.1	15.14	17.87	7.92	5.73
Current Income Taxes Payable	45.6	22.07	81.53	29.49	21.56
Current Unearned Revenue	9.17	9.65	8.77	5.1	6.8
Other Current Liabilities	230.95	57.62	39.82	13.02	4.4
Total Current Liabilities	670.95	565.12	615.25	274.83	170.63
Long-Term Debt	256.45	268.91	277.73	-	-
Long-Term Leases	83.54	16.12	18.77	9.83	4.31
Long-Term Deferred Tax Liabilities	5.54	5.5	5.51	0.01	-
Total Liabilities	1,016	855.65	917.26	284.67	174.94
Common Stock	329.84	299.62	279.02	238.92	208
Additional Paid-In Capital	576.07	563.38	531.07	506.05	462.11
Retained Earnings	436.05	439.37	502.28	268.42	263.31
Treasury Stock	-36.01	-28.12	-10.15	-20.3	-
Comprehensive Income & Other	-15.46	-18.05	9.91	-3.75	15.17
Total Common Equity	1,290	1,256	1,312	989.34	948.58
Minority Interest	45.41	30.14	42.47	-	3.01
Shareholders' Equity	1,336	1,286	1,355	989.34	951.59
Total Liabilities & Equity	2,352	2,142	2,272	1,274	1,127
Total Debt	494.75	494.5	416.68	17.75	10.04
Net Cash (Debt)	503.05	466.49	584.29	838.87	822.09
Net Cash Growth	7.84%	-20.16%	-30.35%	2.04%	6.71%
Net Cash Per Share	15.35	14.32	18.07	26.38	26.13
Filing Date Shares Outstanding	32.74	32.74	32.24	31.61	31.03
Total Common Shares Outstanding	32.74	32.74	32.24	31.61	31.03
Working Capital	919.14	1,001	1,048	883.43	881.05
Book Value Per Share	39.41	38.37	40.70	31.30	30.57
Tangible Book Value	1,253	1,221	1,274	984.25	943.09
Tangible Book Value Per Share	38.28	37.30	39.53	31.14	30.39
Land	-	92.51	92.51	-	-
Buildings	-	303.44	288.99	7.86	7.76
Machinery	-	38.61	27.26	17.73	14.12
Construction In Progress	-	0.53	7.69	-	-
Leasehold Improvements	-	10.31	7.34	-	-

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