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 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	776.65	845.32	725.36	681.35	618.03	822.53
Short-Term Investments	120.91	115.74	215.51	306.54	210.44	-
Trading Asset Securities	33.78	31.74	20.12	13.09	28.15	9.6
Cash & Short-Term Investments	931.34	992.8	960.99	1,001	856.62	832.13
Cash Growth	0.73%	3.31%	-4.00%	16.85%	2.94%	6.89%
Accounts Receivable	264.57	265.52	228.86	281.41	142.19	88.22
Other Receivables	0.08	0.08	0.05	4.74	5.72	-
Receivables	264.65	265.6	228.91	286.15	147.92	88.22
Inventory	434.81	276.27	295.7	322.49	119.36	96.57
Prepaid Expenses	37.64	40.72	70	51.86	33.95	32.55
Other Current Assets	30.46	14.7	10.76	1.29	0.41	2.22
Total Current Assets	1,699	1,590	1,566	1,663	1,158	1,052
Property, Plant & Equipment	516.03	521.33	436.76	440.05	27.59	17.96
Long-Term Investments	190.19	188.28	91.8	120.18	77.58	44.82
Goodwill	-	25.62	25.62	25.62	-	-
Other Intangible Assets	37.24	11.46	9.45	12.02	5.09	5.5
Long-Term Deferred Tax Assets	5.58	5.35	4.6	3.78	2.01	1.61
Other Long-Term Assets	9.78	10.25	7.41	7.44	3.48	4.97
Total Assets	2,458	2,352	2,142	2,272	1,274	1,127
Accounts Payable	294.36	230.47	129.06	212.33	137.26	79.4
Accrued Expenses	-	159.87	143.54	152.62	82.05	52.75
Short-Term Debt	148.48	150.13	185.57	97.12	-	-
Current Portion of Long-Term Debt	-	12.6	8.78	5.19	-	-
Current Portion of Leases	28.72	27.1	15.14	17.87	7.92	5.73
Current Income Taxes Payable	61.4	45.6	22.07	81.53	29.49	21.56
Current Unearned Revenue	8.21	9.17	9.65	8.77	5.1	6.8
Other Current Liabilities	333.98	36.02	51.32	39.82	13.02	4.4
Total Current Liabilities	875.16	670.95	565.12	615.25	274.83	170.63
Long-Term Debt	253.25	256.45	268.91	277.73	-	-
Long-Term Leases	78.37	83.54	16.12	18.77	9.83	4.31
Long-Term Deferred Tax Liabilities	5.5	5.54	5.5	5.51	0.01	-
Total Liabilities	1,212	1,016	855.65	917.26	284.67	174.94
Common Stock	329.84	329.84	299.62	279.02	238.92	208
Additional Paid-In Capital	581.41	576.07	563.38	531.07	506.05	462.11
Retained Earnings	340.29	436.05	439.37	502.28	268.42	263.31
Treasury Stock	-36.01	-36.01	-28.12	-10.15	-20.3	-
Comprehensive Income & Other	-13.3	-15.46	-18.05	9.91	-3.75	15.17
Total Common Equity	1,202	1,290	1,256	1,312	989.34	948.58
Minority Interest	43.2	45.41	30.14	42.47	-	3.01
Shareholders' Equity	1,245	1,336	1,286	1,355	989.34	951.59
Total Liabilities & Equity	2,458	2,352	2,142	2,272	1,274	1,127
Total Debt	508.82	529.81	494.5	416.68	17.75	10.04
Net Cash (Debt)	422.51	462.99	466.49	584.29	838.87	822.09
Net Cash Growth	1.66%	-0.75%	-20.16%	-30.35%	2.04%	6.71%
Net Cash Per Share	11.83	14.13	14.32	18.07	26.38	26.13
Filing Date Shares Outstanding	61.36	32.73	32.74	32.24	31.61	31.03
Total Common Shares Outstanding	61.36	32.73	32.74	32.24	31.61	31.03
Working Capital	823.73	919.14	1,001	1,048	883.43	881.05
Book Value Per Share	19.59	39.42	38.37	40.70	31.30	30.57
Tangible Book Value	1,165	1,253	1,221	1,274	984.25	943.09
Tangible Book Value Per Share	18.99	38.29	37.30	39.53	31.14	30.39
Land	-	92.51	92.51	92.51	-	-
Buildings	-	303.47	303.44	288.99	7.86	7.76
Machinery	-	30.31	38.61	27.26	17.73	14.12
Construction In Progress	-	1.63	0.53	7.69	-	-
Leasehold Improvements	-	28.25	10.31	7.34	-	-