Diamond Biotechnology Co., Ltd (TPEX:6815)

Diamond Biotechnology Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	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	7.73	0.05	0.25	-	3.13
Receivables	125.49	252.49	199.73	146	186.09
Inventory	140.35	133.81	79.41	82.3	94.88
Prepaid Expenses	9.6	32.66	12.13	20.33	13.26
Other Current Assets	14.35	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	1.33	3.5	5.5	-	-
Long-Term Deferred Tax Assets	10.07	1.54	0.86	0.53	0.82
Other Long-Term Assets	8.35	8.37	12.04	63.55	35.1
Total Assets	868.96	1,056	798.91	630.46	540.94

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	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	21	15	106.37	129.47	65
Current Portion of Long-Term Debt	35.89	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	19.11	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

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	397.06	337.95	274.85	247.81	213.9
Additional Paid-In Capital	195.71	195.71	-	-	-
Retained Earnings	-33.24	102.76	71.61	54.93	59.27
Treasury Stock	-16.86	-13.11	-	-	-
Comprehensive Income & Other	-0.84	-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

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	233.8	251.58	336.15	197.23	169.62
Net Cash (Debt)	-24.04	-5.48	-257.64	-98.76	-118.42
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-0.61	-0.14	-7.02	-2.72	-3.26
Filing Date Shares Outstanding	39.71	39.74	36.31	36.31	36.31
Total Common Shares Outstanding	39.71	39.74	36.31	36.31	36.31
Working Capital	347.04	479.31	131.61	67.25	154.55
Book Value Per Share	13.65	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	13.62	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:

Jul 30, 2026

Data Sources Report a data error