Shine-On BioMedical 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	49.17	44.66	102.02	373.16	824.98
Short-Term Investments	873	999	1,035	793	81
Cash & Short-Term Investments	922.17	1,044	1,137	1,166	905.98
Cash Growth	-11.64%	-8.21%	-2.50%	28.72%	-
Accounts Receivable	-	-	10	-	-
Other Receivables	2.74	2.31	2.06	1.18	-
Receivables	2.74	2.31	12.06	1.18	-
Prepaid Expenses	10.15	6.34	4.57	1.49	0.32
Other Current Assets	-	-	-	0	-
Total Current Assets	935.06	1,052	1,154	1,169	906.31
Property, Plant & Equipment	1.4	2.83	1.54	3.03	3.99
Other Intangible Assets	9.02	3.62	3.59	3.36	1.24
Long-Term Deferred Tax Assets	-	-	0.04	2.27	-
Other Long-Term Assets	5.46	1.03	0.89	0.28	0.28
Total Assets	950.94	1,060	1,160	1,178	911.82
Accounts Payable	-	-	2.86	-	0.19
Accrued Expenses	-	0.26	0.57	0.01	1
Current Portion of Leases	1.36	1.24	0.54	0.54	0.97
Other Current Liabilities	42.18	39.09	19.29	2.61	0.59
Total Current Liabilities	43.54	40.6	23.26	3.17	2.74
Long-Term Leases	-	1.36	-	0.98	1.52
Long-Term Deferred Tax Liabilities	0.12	0.26	-	-	-
Total Liabilities	43.66	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	-294.32	-184.03	-65.14	-27.98	-8.43
Shareholders' Equity	907.28	1,018	1,136	1,174	907.57
Total Liabilities & Equity	950.94	1,060	1,160	1,178	911.82
Total Debt	1.36	2.6	0.54	1.52	2.48
Net Cash (Debt)	920.81	1,041	1,136	1,165	903.5
Net Cash Growth	-11.55%	-8.40%	-2.42%	28.90%	-
Net Cash Per Share	18.45	20.90	22.82	25.65	48.91
Filing Date Shares Outstanding	50.01	49.8	49.8	49.8	49.8
Total Common Shares Outstanding	50.01	49.8	49.8	49.8	49.8
Working Capital	891.53	1,012	1,130	1,166	903.57
Book Value Per Share	18.14	20.43	22.82	23.57	18.22
Tangible Book Value	898.26	1,014	1,133	1,170	906.33
Tangible Book Value Per Share	17.96	20.36	22.75	23.50	18.20
Machinery	-	1.23	1.86	1.79	1.31
Leasehold Improvements	-	0.02	0.37	0.37	0.37

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