Bai Sha Technology Co., Ltd. (TPEX:8401)

Bai Sha Technology Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	417.92	427.71	371.74	383.66	379.98	310.37
Short-Term Investments	56	50	-	-	-	68.76
Cash & Short-Term Investments	473.92	477.71	371.74	383.66	379.98	379.13
Cash Growth	7.71%	28.51%	-3.11%	0.97%	0.22%	18.58%
Accounts Receivable	322.55	342.66	344.63	357.68	307.03	285.03
Receivables	322.55	342.66	344.63	357.68	307.03	285.03
Inventory	44.57	50.54	52.35	64.4	63.16	49.54
Other Current Assets	2.5	3.74	2.65	3.15	2.79	4.45
Total Current Assets	843.54	874.65	771.37	808.89	752.96	718.15
Property, Plant & Equipment	609.47	604.71	598.94	647.97	673.1	735.88
Other Intangible Assets	4.96	2.74	2.07	2.14	2.71	2.13
Long-Term Deferred Tax Assets	0.12	0.51	2.14	1.71	21.58	2.57
Other Long-Term Assets	83.47	58.66	22.51	20.4	14.52	17.99
Total Assets	1,542	1,541	1,397	1,481	1,465	1,477
Accounts Payable	83.2	98.02	92.94	97.08	91.68	87.94
Accrued Expenses	114.62	129.06	121.28	124.87	111.86	105.63
Short-Term Debt	-	1.15	1.47	-	-	-
Current Portion of Long-Term Debt	25.58	20.39	38.45	50.42	67.81	70.85
Current Portion of Leases	20.62	21.39	14.58	17.93	17.93	16.77
Current Income Taxes Payable	9.09	27.37	19.61	13.49	-	12.41
Current Unearned Revenue	21.7	22.3	21.72	21.59	21.53	21.76
Other Current Liabilities	8.68	12.02	9.17	10.03	8.43	17.12
Total Current Liabilities	283.48	331.71	319.23	335.4	319.23	332.47
Long-Term Debt	72.64	37.78	36.09	76.5	126.83	194.58
Long-Term Leases	34.4	42.57	38.55	53.02	33.61	44.15
Pension & Post-Retirement Benefits	-	-	-	-	2.67	4.66
Long-Term Deferred Tax Liabilities	1.25	1.22	0.52	0.99	-	-
Other Long-Term Liabilities	1.16	1.12	1.16	1.06	1.06	1.07
Total Liabilities	392.93	414.39	395.55	466.96	483.41	576.93
Common Stock	706.69	660.46	600.42	600.42	600.42	600.42
Additional Paid-In Capital	158.25	158.25	158.25	158.25	158.25	158.25
Retained Earnings	283.7	308.17	242.81	255.48	222.8	144.02
Comprehensive Income & Other	-	-	-	-	-	-2.89
Shareholders' Equity	1,149	1,127	1,001	1,014	981.46	899.79
Total Liabilities & Equity	1,542	1,541	1,397	1,481	1,465	1,477
Total Debt	153.23	123.29	129.14	197.85	246.18	326.35
Net Cash (Debt)	320.69	354.42	242.6	185.81	133.8	52.78
Net Cash Growth	1.47%	46.10%	30.56%	38.86%	153.51%	-
Net Cash Per Share	4.53	5.01	3.43	2.62	1.89	0.73
Filing Date Shares Outstanding	70.67	70.67	70.67	70.67	70.67	70.67
Total Common Shares Outstanding	70.67	70.67	70.67	70.67	70.67	70.67
Working Capital	560.07	542.94	452.14	473.49	433.72	385.67
Book Value Per Share	16.25	15.95	14.17	14.35	13.89	12.73
Tangible Book Value	1,144	1,124	999.4	1,012	978.75	897.66
Tangible Book Value Per Share	16.18	15.91	14.14	14.32	13.85	12.70
Land	181.61	181.61	181.61	181.61	181.61	181.61
Buildings	173.38	171.03	170.65	170.21	170.21	170.21
Machinery	585.87	583.04	585.26	595.41	683.22	713.77
Leasehold Improvements	40.5	39.21	34.65	34.65	33.48	32.57

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.