Bioray Biotech 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	FY 2020
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	Dec '20 Dec 31, 2020
Cash & Equivalents	154.87	178.21	97.02	139.07	126.31	145.91
Cash & Short-Term Investments	154.87	178.21	97.02	139.07	126.31	145.91
Cash Growth	10.20%	83.68%	-30.23%	10.10%	-13.43%	-31.49%
Accounts Receivable	63.08	54.63	52.62	47.16	39.75	26.97
Other Receivables	0.04	0.1	2.1	1.75	3.9	2.79
Receivables	63.13	54.74	54.72	48.92	43.65	29.76
Inventory	55.56	46.27	55.95	52.89	45.56	48.38
Prepaid Expenses	20.57	16.17	7.87	9.29	2.61	4.04
Other Current Assets	0.1	10	0.09	0.1	0.1	0.1
Total Current Assets	294.22	305.39	215.65	250.26	218.23	228.18
Property, Plant & Equipment	223.35	229.37	310.82	331.8	229.59	223.85
Goodwill	-	-	-	1.3	1.3	1.3
Other Intangible Assets	0.58	0.86	1.42	1.95	1.8	1.82
Long-Term Deferred Tax Assets	2.8	4.71	4.99	2.55	2.6	3.16
Other Long-Term Assets	3.02	3.31	9.76	10.77	12.67	17.5
Total Assets	523.97	543.63	542.65	598.63	466.18	475.8
Accounts Payable	7.2	4.52	9.49	12.64	11.47	6.68
Accrued Expenses	-	0.16	0.32	-	0.07	0.11
Short-Term Debt	-	-	-	15	25	27.2
Current Portion of Leases	8.48	6.65	4.14	6.57	3.77	5.87
Current Income Taxes Payable	3.12	-	0.1	0.68	0.85	-
Current Unearned Revenue	8.38	15.57	10.6	13.12	16.1	14.61
Other Current Liabilities	13.99	16.82	18.46	19.81	19.97	21.07
Total Current Liabilities	41.17	43.73	43.1	67.82	77.22	75.54
Long-Term Debt	-	35	-	-	-	-
Long-Term Leases	42.83	44.13	65.66	79.34	24.66	28.52
Long-Term Deferred Tax Liabilities	-	0.05	-	-	0	0
Other Long-Term Liabilities	-	-	-	-	0.37	-
Total Liabilities	84.01	122.9	108.75	147.16	102.26	104.05
Common Stock	300.85	300.85	300.85	300.85	268.85	267.32
Additional Paid-In Capital	123.56	133.51	133.51	133.51	78.45	72.45
Retained Earnings	30.25	1.06	0.06	17.64	17.14	30.13
Treasury Stock	-14.17	-14.17	-	-	-	-
Comprehensive Income & Other	-0.53	-0.53	-0.53	-0.53	-0.52	-0.52
Total Common Equity	439.96	420.73	433.9	451.47	363.92	369.37
Minority Interest	-	-	-	-	-	2.38
Shareholders' Equity	439.96	420.73	433.9	451.47	363.92	371.75
Total Liabilities & Equity	523.97	543.63	542.65	598.63	466.18	475.8
Total Debt	51.32	85.78	69.79	100.91	53.43	61.58
Net Cash (Debt)	103.56	92.43	27.23	38.16	72.88	84.32
Net Cash Growth	108.00%	239.42%	-28.63%	-47.65%	-13.57%	-43.63%
Net Cash Per Share	3.50	3.10	0.91	1.36	2.72	3.15
Filing Date Shares Outstanding	29.59	29.59	30.09	29.15	26.89	26.73
Total Common Shares Outstanding	29.59	29.59	30.09	29.15	26.89	26.73
Working Capital	253.05	261.66	172.55	182.44	141.01	152.65
Book Value Per Share	14.87	14.22	14.42	15.49	13.54	13.82
Tangible Book Value	439.39	419.87	432.47	448.22	360.82	366.25
Tangible Book Value Per Share	14.85	14.19	14.38	15.37	13.42	13.70
Buildings	229.21	229.21	281.8	237.36	226.86	215.95
Machinery	94.19	96.26	97.23	78.47	68.75	52.51
Construction In Progress	-	-	-	39.92	-	0.36
Leasehold Improvements	2.84	2.84	2.84	2.84	2.84	2.84

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