Diamond Biotechnology 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	146.1	156.1	78.52	98.47	51.21
Trading Asset Securities	63.67	90	-	-	-
Cash & Short-Term Investments	209.76	246.1	78.52	98.47	51.21
Cash Growth	-14.77%	213.44%	-20.27%	92.30%	-17.88%
Accounts Receivable	117.76	252.44	199.48	146	182.96
Other Receivables	1.4	0.05	0.25	-	3.13
Receivables	119.16	252.49	199.73	146	186.09
Inventory	91.86	133.81	79.41	82.3	94.88
Prepaid Expenses	62.64	32.66	12.13	20.33	13.26
Other Current Assets	16.12	24.35	27.64	22.12	10.06
Total Current Assets	499.55	689.41	397.44	369.22	355.49
Property, Plant & Equipment	348.54	349.94	375.31	184.27	131.21
Other Intangible Assets	1.12	3.57	7.77	12.89	18.32
Long-Term Accounts Receivable	-	3.5	5.5	-	-
Long-Term Deferred Tax Assets	10.07	1.54	0.86	0.53	0.82
Other Long-Term Assets	9.68	8.37	12.04	63.55	35.1
Total Assets	868.96	1,056	798.91	630.46	540.94
Accounts Payable	19.16	71.79	52.75	63.7	50.21
Accrued Expenses	-	32.49	20.83	18.73	18.56
Short-Term Debt	21	15	106.37	129.47	65
Current Portion of Long-Term Debt	-	12.1	40.11	19.77	13.86
Current Portion of Leases	2.83	2.12	3.95	22.71	23.87
Current Income Taxes Payable	-	22.43	13.12	17.01	13.48
Current Unearned Revenue	40.86	30.47	13.53	11.95	4.85
Other Current Liabilities	68.66	23.7	15.17	18.63	11.11
Total Current Liabilities	152.51	210.1	265.83	301.97	200.94
Long-Term Debt	172.36	220.3	185.45	21.6	41.37
Long-Term Leases	1.71	2.06	0.28	3.68	25.52
Long-Term Deferred Tax Liabilities	0.01	0.04	-	-	-
Other Long-Term Liabilities	0.53	0.79	0.97	0.52	-
Total Liabilities	327.12	433.28	452.52	327.77	267.83
Common Stock	397.06	337.95	274.85	247.81	213.9
Additional Paid-In Capital	195.71	195.71	-	-	-
Retained Earnings	-34.08	102.76	71.61	54.93	59.27
Treasury Stock	-16.86	-13.11	-	-	-
Comprehensive Income & Other	-	-0.26	-0.06	-0.05	-0.05
Shareholders' Equity	541.83	623.05	346.39	302.69	273.11
Total Liabilities & Equity	868.96	1,056	798.91	630.46	540.94
Total Debt	197.91	251.58	336.15	197.23	169.62
Net Cash (Debt)	11.85	-5.48	-257.64	-98.76	-118.42
Net Cash Per Share	0.30	-0.14	-7.02	-2.72	-3.26
Filing Date Shares Outstanding	39.51	39.74	36.31	36.31	36.31
Total Common Shares Outstanding	39.51	39.74	36.31	36.31	36.31
Working Capital	347.04	479.31	131.61	67.25	154.55
Book Value Per Share	13.71	15.68	9.54	8.34	7.52
Tangible Book Value	540.72	619.48	338.62	289.8	254.79
Tangible Book Value Per Share	13.69	15.59	9.33	7.98	7.02
Land	-	161.02	161.02	79.24	-
Buildings	-	145.32	119.6	-	-
Machinery	-	48.07	106.97	79.28	78.08

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