Bioray Biotech 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	204.92	178.21	97.02	139.07	126.31
Cash & Short-Term Investments	204.92	178.21	97.02	139.07	126.31
Cash Growth	14.99%	83.68%	-30.23%	10.10%	-13.43%
Accounts Receivable	41.32	54.63	52.62	47.16	39.75
Other Receivables	0.05	0.1	2.1	1.75	3.9
Receivables	41.37	54.74	54.72	48.92	43.65
Inventory	62.08	46.27	55.95	52.89	45.56
Prepaid Expenses	11.21	16.17	7.87	9.29	2.61
Other Current Assets	0.1	10	0.09	0.1	0.1
Total Current Assets	319.68	305.39	215.65	250.26	218.23
Property, Plant & Equipment	211.97	229.37	310.82	331.8	229.59
Goodwill	-	-	-	1.3	1.3
Other Intangible Assets	0.36	0.86	1.42	1.95	1.8
Long-Term Deferred Tax Assets	2.16	4.71	4.99	2.55	2.6
Other Long-Term Assets	2.42	3.31	9.76	10.77	12.67
Total Assets	536.58	543.63	542.65	598.63	466.18
Accounts Payable	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	3.46	6.65	4.14	6.57	3.77
Current Income Taxes Payable	6.35	-	0.1	0.68	0.85
Current Unearned Revenue	9.19	15.57	10.6	13.12	16.1
Other Current Liabilities	18.87	16.82	18.46	19.81	19.97
Total Current Liabilities	40.74	43.73	43.1	67.82	77.22
Long-Term Debt	-	35	-	-	-
Long-Term Leases	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	83.57	122.9	108.75	147.16	102.26
Common Stock	300.85	300.85	300.85	300.85	268.85
Additional Paid-In Capital	-	133.51	133.51	133.51	78.45
Retained Earnings	43.26	1.06	0.06	17.64	17.14
Treasury Stock	-14.17	-14.17	-	-	-
Comprehensive Income & Other	123.06	-0.53	-0.53	-0.53	-0.52
Total Common Equity	453.01	420.73	433.9	451.47	363.92
Shareholders' Equity	453.01	420.73	433.9	451.47	363.92
Total Liabilities & Equity	536.58	543.63	542.65	598.63	466.18
Total Debt	46.29	85.78	69.79	100.91	53.43
Net Cash (Debt)	158.63	92.43	27.23	38.16	72.88
Net Cash Growth	71.62%	239.42%	-28.63%	-47.65%	-13.57%
Net Cash Per Share	5.36	3.10	0.91	1.36	2.72
Filing Date Shares Outstanding	29.59	29.59	30.09	29.15	26.89
Total Common Shares Outstanding	29.59	29.59	30.09	29.15	26.89
Working Capital	278.94	261.66	172.55	182.44	141.01
Book Value Per Share	15.31	14.22	14.42	15.49	13.54
Tangible Book Value	452.65	419.87	432.47	448.22	360.82
Tangible Book Value Per Share	15.30	14.19	14.38	15.37	13.42
Buildings	-	229.21	281.8	237.36	226.86
Machinery	-	96.26	97.23	78.47	68.75
Construction In Progress	-	-	-	39.92	-
Leasehold Improvements	-	2.84	2.84	2.84	2.84

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