Shine-On BioMedical Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	20.63	44.66	102.02	373.16	824.98
Short-Term Investments	936	999	1,035	793	81
Cash & Short-Term Investments	956.63	1,044	1,137	1,166	905.98
Cash Growth	-12.42%	-8.21%	-2.50%	28.72%	-
Accounts Receivable	-	-	10	-	-
Other Receivables	1.08	2.31	2.06	1.18	-
Receivables	1.08	2.31	12.06	1.18	-
Prepaid Expenses	15.47	6.34	4.57	1.49	0.32
Other Current Assets	0.05	-	-	0	-
Total Current Assets	973.23	1,052	1,154	1,169	906.31
Property, Plant & Equipment	2.11	2.83	1.54	3.03	3.99
Other Intangible Assets	4.36	3.62	3.59	3.36	1.24
Long-Term Deferred Tax Assets	-	-	0.04	2.27	-
Other Long-Term Assets	2.39	1.03	0.89	0.28	0.28
Total Assets	982.08	1,060	1,160	1,178	911.82
Accounts Payable	-	-	2.86	-	0.19
Accrued Expenses	1.24	0.26	0.57	0.01	1
Current Portion of Leases	1.3	1.24	0.54	0.54	0.97
Other Current Liabilities	5.92	39.09	19.29	2.61	0.59
Total Current Liabilities	8.46	40.6	23.26	3.17	2.74
Long-Term Leases	0.68	1.36	-	0.98	1.52
Long-Term Deferred Tax Liabilities	0.01	0.26	-	-	-
Total Liabilities	9.15	42.21	23.26	4.14	4.26
Common Stock	498	498	498	498	430
Additional Paid-In Capital	703.6	703.6	703.6	703.6	486
Retained Earnings	-228.67	-184.03	-65.14	-27.98	-8.43
Shareholders' Equity	972.93	1,018	1,136	1,174	907.57
Total Liabilities & Equity	982.08	1,060	1,160	1,178	911.82
Total Debt	1.98	2.6	0.54	1.52	2.48
Net Cash (Debt)	954.65	1,041	1,136	1,165	903.5
Net Cash Growth	-12.35%	-8.40%	-2.42%	28.90%	-
Net Cash Per Share	19.17	20.90	22.82	25.65	48.91
Filing Date Shares Outstanding	49.8	49.8	49.8	49.8	49.8
Total Common Shares Outstanding	49.8	49.8	49.8	49.8	49.8
Working Capital	964.77	1,012	1,130	1,166	903.57
Book Value Per Share	19.54	20.43	22.82	23.57	18.22
Tangible Book Value	968.57	1,014	1,133	1,170	906.33
Tangible Book Value Per Share	19.45	20.36	22.75	23.50	18.20
Machinery	1.26	1.23	1.86	1.79	1.31
Leasehold Improvements	0.02	0.02	0.37	0.37	0.37

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.