Bioray Biotech Co., Ltd (TPEX:7561)

Bioray Biotech 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	109.21	204.92	178.21	97.02	139.07	126.31
Cash & Short-Term Investments	109.21	204.92	178.21	97.02	139.07	126.31
Cash Growth	-29.48%	14.99%	83.68%	-30.23%	10.10%	-13.43%
Accounts Receivable	40.5	41.32	54.63	52.62	47.16	39.75
Other Receivables	0.05	0.05	0.1	2.1	1.75	3.9
Receivables	40.55	41.37	54.74	54.72	48.92	43.65
Inventory	64.25	62.08	46.27	55.95	52.89	45.56
Prepaid Expenses	15.46	11.21	16.17	7.87	9.29	2.61
Other Current Assets	100.1	0.1	10	0.09	0.1	0.1
Total Current Assets	329.57	319.68	305.39	215.65	250.26	218.23
Property, Plant & Equipment	229.89	211.97	229.54	310.82	331.8	229.59
Goodwill	-	-	-	-	1.3	1.3
Other Intangible Assets	0.43	0.36	0.86	1.42	1.95	1.8
Long-Term Deferred Tax Assets	1.79	2.16	4.71	4.99	2.55	2.6
Other Long-Term Assets	2.43	2.42	3.13	9.76	10.77	12.67
Total Assets	564.09	536.58	543.63	542.65	598.63	466.18

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	9.33	2.87	4.52	9.49	12.64	11.47
Accrued Expenses	-	-	0.16	0.32	-	0.07
Short-Term Debt	-	-	-	-	15	25
Current Portion of Leases	7.59	3.46	6.65	4.14	6.57	3.77
Current Income Taxes Payable	0.99	6.35	-	0.1	0.68	0.85
Current Unearned Revenue	9.07	9.19	15.57	10.6	13.12	16.1
Other Current Liabilities	42.65	18.87	16.82	18.46	19.81	19.97
Total Current Liabilities	69.63	40.74	43.73	43.1	67.82	77.22
Long-Term Debt	-	-	35	-	-	-
Long-Term Leases	63.39	42.83	44.13	65.66	79.34	24.66
Long-Term Deferred Tax Liabilities	-	-	0.05	-	-	0
Other Long-Term Liabilities	-	-	-	-	-	0.37
Total Liabilities	133.02	83.57	122.9	108.75	147.16	102.26

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	300.85	300.85	300.85	300.85	300.85	268.85
Additional Paid-In Capital	123.59	123.59	133.51	133.51	133.51	78.45
Retained Earnings	21.32	43.26	1.06	0.06	17.64	17.14
Treasury Stock	-14.17	-14.17	-14.17	-	-	-
Comprehensive Income & Other	-0.53	-0.53	-0.53	-0.53	-0.53	-0.52
Total Common Equity	431.07	453.01	420.73	433.9	451.47	363.92
Shareholders' Equity	431.07	453.01	420.73	433.9	451.47	363.92
Total Liabilities & Equity	564.09	536.58	543.63	542.65	598.63	466.18

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	70.98	46.29	85.78	69.79	100.91	53.43
Net Cash (Debt)	38.23	158.63	92.43	27.23	38.16	72.88
Net Cash Growth	-63.08%	71.62%	239.42%	-28.63%	-47.65%	-13.57%
Net Cash Per Share	1.30	5.36	3.10	0.91	1.36	2.72
Filing Date Shares Outstanding	29.35	29.59	29.59	30.09	29.15	26.89
Total Common Shares Outstanding	29.35	29.59	29.59	30.09	29.15	26.89
Working Capital	259.94	278.94	261.66	172.55	182.44	141.01
Book Value Per Share	14.69	15.31	14.22	14.42	15.49	13.54
Tangible Book Value	430.64	452.65	419.87	432.47	448.22	360.82
Tangible Book Value Per Share	14.67	15.30	14.19	14.38	15.37	13.42
Buildings	-	229.21	229.21	281.8	237.36	226.86
Machinery	-	97.75	96.44	97.23	78.47	68.75
Construction In Progress	-	-	-	-	39.92	-
Leasehold Improvements	-	2.84	2.84	2.84	2.84	2.84

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 19, 2026

Data Sources Report a data error