Diamond Biotechnology Co., Ltd (TPEX:6815)

Diamond Biotechnology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	180.18	146.1	156.1	78.52	98.47	51.21
Trading Asset Securities	69.49	63.67	90	-	-	-
Cash & Short-Term Investments	249.67	209.76	246.1	78.52	98.47	51.21
Cash Growth	21.71%	-14.77%	213.44%	-20.27%	92.30%	-17.88%
Accounts Receivable	111.98	117.76	252.44	199.48	146	182.96
Other Receivables	6.46	7.73	0.05	0.25	-	3.13
Receivables	118.44	125.49	252.49	199.73	146	186.09
Inventory	79.84	140.35	133.81	79.41	82.3	94.88
Prepaid Expenses	56.67	9.6	32.66	12.13	20.33	13.26
Other Current Assets	0.36	14.35	24.35	27.64	22.12	10.06
Total Current Assets	504.97	499.55	689.41	397.44	369.22	355.49
Property, Plant & Equipment	341.08	348.54	349.94	375.31	184.27	131.21
Other Intangible Assets	0.89	1.12	3.57	7.77	12.89	18.32
Long-Term Accounts Receivable	-	1.33	3.5	5.5	-	-
Long-Term Deferred Tax Assets	7.23	10.07	1.54	0.86	0.53	0.82
Other Long-Term Assets	11.47	8.35	8.37	12.04	63.55	35.1
Total Assets	865.64	868.96	1,056	798.91	630.46	540.94

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	15.22	19.16	71.79	52.75	63.7	50.21
Accrued Expenses	-	13.66	32.49	20.83	18.73	18.56
Short-Term Debt	10	21	15	106.37	129.47	65
Current Portion of Long-Term Debt	19.93	35.89	12.1	40.11	19.77	13.86
Current Portion of Leases	3.6	2.83	2.12	3.95	22.71	23.87
Current Income Taxes Payable	6.97	-	22.43	13.12	17.01	13.48
Current Unearned Revenue	33.05	40.86	30.47	13.53	11.95	4.85
Other Current Liabilities	31.39	19.11	23.7	15.17	18.63	11.11
Total Current Liabilities	120.15	152.51	210.1	265.83	301.97	200.94
Long-Term Debt	166.67	172.36	220.3	185.45	21.6	41.37
Long-Term Leases	3.56	1.71	2.06	0.28	3.68	25.52
Long-Term Deferred Tax Liabilities	-	0.01	0.04	-	-	-
Other Long-Term Liabilities	0.06	0.53	0.79	0.97	0.52	-
Total Liabilities	290.44	327.12	433.28	452.52	327.77	267.83

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	397.06	397.06	337.95	274.85	247.81	213.9
Additional Paid-In Capital	-	195.71	195.71	-	-	-
Retained Earnings	32.37	-33.24	102.76	71.61	54.93	59.27
Treasury Stock	-16.86	-16.86	-13.11	-	-	-
Comprehensive Income & Other	162.64	-0.84	-0.26	-0.06	-0.05	-0.05
Shareholders' Equity	575.2	541.83	623.05	346.39	302.69	273.11
Total Liabilities & Equity	865.64	868.96	1,056	798.91	630.46	540.94

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	203.76	233.8	251.58	336.15	197.23	169.62
Net Cash (Debt)	45.91	-24.04	-5.48	-257.64	-98.76	-118.42
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	1.15	-0.61	-0.14	-7.02	-2.72	-3.26
Filing Date Shares Outstanding	39.64	39.71	39.74	36.31	36.31	36.31
Total Common Shares Outstanding	39.64	39.71	39.74	36.31	36.31	36.31
Working Capital	384.83	347.04	479.31	131.61	67.25	154.55
Book Value Per Share	14.51	13.65	15.68	9.54	8.34	7.52
Tangible Book Value	574.31	540.72	619.48	338.62	289.8	254.79
Tangible Book Value Per Share	14.49	13.62	15.59	9.33	7.98	7.02
Land	-	161.11	161.02	161.02	79.24	-
Buildings	-	147.98	145.32	119.6	-	-
Machinery	-	82.36	48.07	106.97	79.28	78.08

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 22, 2026

Data Sources Report a data error