KNST Co., Ltd. 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
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	20.28	42.77	35.93	75.25
Short-Term Investments	540.43	542.87	453.75	147.79
Trading Asset Securities	314.03	188.97	77.53	132.07
Cash & Short-Term Investments	874.75	774.61	567.21	355.11
Cash Growth	146.33%	36.57%	59.72%	-
Accounts Receivable	8.53	6.39	4.27	3.18
Other Receivables	17.29	15.9	20.2	104.91
Receivables	25.82	22.29	24.47	108.1
Inventory	6.96	8.06	4.99	3.48
Prepaid Expenses	21.49	14.51	10.68	9.91
Other Current Assets	6.5	6.5	34.75	1.04
Total Current Assets	935.52	825.97	642.09	477.64
Property, Plant & Equipment	540.92	556.5	586.56	198.26
Long-Term Investments	32.28	24	24	36
Goodwill	293.72	293.72	293.72	293.72
Other Intangible Assets	5.49	5.61	0.24	0.35
Long-Term Deferred Tax Assets	29.59	40.57	57.17	63.42
Other Long-Term Assets	2.88	2.26	6.89	6.37
Total Assets	1,840	1,749	1,611	1,076
Accounts Payable	19.47	19.66	14.54	19.7
Accrued Expenses	71.77	70.65	58.08	44.02
Current Portion of Leases	8.65	10.01	10.12	3.24
Current Income Taxes Payable	1.88	1.42	-	7.12
Current Unearned Revenue	530.28	418.92	435.55	361.38
Other Current Liabilities	27	24.48	119.57	11.37
Total Current Liabilities	659.04	545.14	637.86	446.81
Long-Term Leases	7.85	10.96	15.82	5.01
Long-Term Unearned Revenue	196.17	275.7	193.64	152.6
Long-Term Deferred Tax Liabilities	7.83	5.88	1.96	-
Other Long-Term Liabilities	33.57	33.53	36.36	34.92
Total Liabilities	904.46	871.21	885.63	639.35
Common Stock	467.5	467.5	440	350
Additional Paid-In Capital	537.71	537.71	499	379
Retained Earnings	0.16	-71.46	-171.6	-243.66
Treasury Stock	-50.4	-50.4	-50.4	-51.84
Comprehensive Income & Other	-19.02	-5.92	8.04	2.92
Shareholders' Equity	935.95	877.43	725.04	436.42
Total Liabilities & Equity	1,840	1,749	1,611	1,076
Total Debt	16.49	20.97	25.94	8.25
Net Cash (Debt)	858.25	753.64	541.27	346.87
Net Cash Growth	147.43%	39.23%	56.05%	-
Net Cash Per Share	19.20	17.40	13.45	21.52
Filing Date Shares Outstanding	45	45	45	16.12
Total Common Shares Outstanding	45	45	45	16.12
Working Capital	276.48	280.83	4.23	30.83
Book Value Per Share	20.80	19.50	16.11	27.07
Tangible Book Value	636.74	578.1	431.08	142.35
Tangible Book Value Per Share	14.15	12.85	9.58	8.83
Land	284.42	284.42	284.42	27.37
Buildings	122.92	122.92	122.92	12.19
Machinery	266.98	252.92	227.34	179.02

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