Ye Siang Enterprise Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Cash & Equivalents	535.95	380.89
Short-Term Investments	172.87	54.1
Cash & Short-Term Investments	708.81	434.99
Cash Growth	62.95%	-
Accounts Receivable	351.73	297.4
Other Receivables	2.31	3.85
Receivables	354.04	301.26
Inventory	256.1	207.59
Prepaid Expenses	44.78	20.24
Other Current Assets	47.26	496.62
Total Current Assets	1,411	1,461
Property, Plant & Equipment	1,178	984.93
Long-Term Investments	-	12.71
Other Intangible Assets	20.93	14.26
Long-Term Deferred Tax Assets	15.34	4.98
Other Long-Term Assets	10.06	9.61
Total Assets	2,635	2,487
Accounts Payable	151.3	114.34
Accrued Expenses	65.93	72.73
Short-Term Debt	219.5	387
Current Portion of Long-Term Debt	1.38	1.44
Current Portion of Leases	29.49	34.74
Current Income Taxes Payable	33.81	50.94
Current Unearned Revenue	1.44	4.82
Other Current Liabilities	211.33	393.37
Total Current Liabilities	714.18	1,059
Long-Term Debt	1.75	3.13
Long-Term Leases	200.13	152.11
Long-Term Deferred Tax Liabilities	4.08	10.15
Other Long-Term Liabilities	32.04	31.65
Total Liabilities	952.18	1,256
Common Stock	705.93	603.93
Additional Paid-In Capital	621.04	247.45
Retained Earnings	355.13	378.54
Comprehensive Income & Other	1.18	0.84
Shareholders' Equity	1,683	1,231
Total Liabilities & Equity	2,635	2,487
Total Debt	452.26	578.42
Net Cash (Debt)	256.55	-143.43
Net Cash Per Share	3.64	-2.51
Filing Date Shares Outstanding	70.59	56.73
Total Common Shares Outstanding	70.59	56.73
Working Capital	696.82	401.33
Book Value Per Share	23.85	21.70
Tangible Book Value	1,662	1,217
Tangible Book Value Per Share	23.55	21.44
Land	139.17	139.17
Machinery	651.3	489.46
Construction In Progress	225.59	149.99
Leasehold Improvements	288.46	222.65