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

Bai Sha Technology 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	411.16	440.98	427.71	371.74	383.66	379.98
Short-Term Investments	-	-	50	-	-	-
Cash & Short-Term Investments	411.16	440.98	477.71	371.74	383.66	379.98
Cash Growth	-8.21%	-7.69%	28.51%	-3.11%	0.97%	0.22%
Accounts Receivable	318.01	337.03	342.66	344.63	357.68	307.03
Receivables	318.01	337.03	342.66	344.63	357.68	307.03
Inventory	51.59	50.33	50.54	52.35	64.4	63.16
Other Current Assets	2.85	3.63	3.74	2.65	3.15	2.79
Total Current Assets	783.6	831.97	874.65	771.37	808.89	752.96
Property, Plant & Equipment	1,104	630	604.71	598.94	647.97	673.1
Other Intangible Assets	6.01	5.65	2.74	2.07	2.14	2.71
Long-Term Deferred Tax Assets	0.3	0.42	0.51	2.14	1.71	21.58
Other Long-Term Assets	112.48	200	58.66	22.51	20.4	14.52
Total Assets	2,007	1,668	1,541	1,397	1,481	1,465

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	80.48	95.19	98.02	92.94	97.08	91.68
Accrued Expenses	-	134.03	129.06	121.28	124.87	111.86
Short-Term Debt	-	-	1.15	1.47	-	-
Current Portion of Long-Term Debt	37.78	29.42	20.39	38.45	50.42	67.81
Current Portion of Leases	21.03	18.5	21.39	14.58	17.93	17.93
Current Income Taxes Payable	18.76	25.47	27.37	19.61	13.49	-
Current Unearned Revenue	22.39	22.61	22.3	21.72	21.59	21.53
Other Current Liabilities	115.9	7.98	12.02	9.17	10.03	8.43
Total Current Liabilities	296.34	333.19	331.71	319.23	335.4	319.23
Long-Term Debt	469.21	88.61	37.78	36.09	76.5	126.83
Long-Term Leases	33.52	30.52	42.57	38.55	53.02	33.61
Pension & Post-Retirement Benefits	-	-	-	-	-	2.67
Long-Term Deferred Tax Liabilities	1.39	1.26	1.22	0.52	0.99	-
Other Long-Term Liabilities	1.35	1.21	1.12	1.16	1.06	1.06
Total Liabilities	801.81	454.78	414.39	395.55	466.96	483.41

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	706.69	706.69	660.46	600.42	600.42	600.42
Additional Paid-In Capital	158.25	158.25	158.25	158.25	158.25	158.25
Retained Earnings	340.13	348.32	308.17	242.81	255.48	222.8
Shareholders' Equity	1,205	1,213	1,127	1,001	1,014	981.46
Total Liabilities & Equity	2,007	1,668	1,541	1,397	1,481	1,465

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	561.54	167.04	123.29	129.14	197.85	246.18
Net Cash (Debt)	-150.38	273.94	354.42	242.6	185.81	133.8
Net Cash Growth	-	-22.71%	46.10%	30.56%	38.86%	153.51%
Net Cash Per Share	-2.12	3.86	5.01	3.43	2.62	1.89
Filing Date Shares Outstanding	70.19	70.67	70.67	70.67	70.67	70.67
Total Common Shares Outstanding	70.19	70.67	70.67	70.67	70.67	70.67
Working Capital	487.26	498.78	542.94	452.14	473.49	433.72
Book Value Per Share	17.17	17.17	15.95	14.17	14.35	13.89
Tangible Book Value	1,199	1,208	1,124	999.4	1,012	978.75
Tangible Book Value Per Share	17.08	17.09	15.91	14.14	14.32	13.85
Land	-	181.61	181.61	181.61	181.61	181.61
Buildings	-	173.38	171.03	170.65	170.21	170.21
Machinery	-	630.47	583.04	585.26	595.41	683.22
Leasehold Improvements	-	40.5	39.21	34.65	34.65	33.48

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 28, 2026

Data Sources Report a data error