Bai Sha Technology Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	533.6	440.98	427.71	371.74	383.66	379.98
Short-Term Investments	-	-	50	-	-	-
Cash & Short-Term Investments	533.6	440.98	477.71	371.74	383.66	379.98
Cash Growth	-0.46%	-7.69%	28.51%	-3.11%	0.97%	0.22%
Accounts Receivable	294.69	337.03	342.66	344.63	357.68	307.03
Receivables	294.69	337.03	342.66	344.63	357.68	307.03
Inventory	53.24	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	884.38	831.97	874.65	771.37	808.89	752.96
Property, Plant & Equipment	1,120	630	604.71	598.94	647.97	673.1
Other Intangible Assets	5	5.65	2.74	2.07	2.14	2.71
Long-Term Deferred Tax Assets	0.6	0.42	0.51	2.14	1.71	21.58
Other Long-Term Assets	29.39	200	58.66	22.51	20.4	14.52
Total Assets	2,040	1,668	1,541	1,397	1,481	1,465
Accounts Payable	74.7	95.19	98.02	92.94	97.08	91.68
Accrued Expenses	88.15	134.03	129.06	121.28	124.87	111.86
Short-Term Debt	0.81	-	1.15	1.47	-	-
Current Portion of Long-Term Debt	32.84	29.42	20.39	38.45	50.42	67.81
Current Portion of Leases	21.22	18.5	21.39	14.58	17.93	17.93
Current Income Taxes Payable	33.6	25.47	27.37	19.61	13.49	-
Current Unearned Revenue	23.14	22.61	22.3	21.72	21.59	21.53
Other Current Liabilities	90.12	7.98	12.02	9.17	10.03	8.43
Total Current Liabilities	364.58	333.19	331.71	319.23	335.4	319.23
Long-Term Debt	477.08	88.61	37.78	36.09	76.5	126.83
Long-Term Leases	34.47	30.52	42.57	38.55	53.02	33.61
Pension & Post-Retirement Benefits	-	-	-	-	-	2.67
Long-Term Deferred Tax Liabilities	1.35	1.26	1.22	0.52	0.99	-
Other Long-Term Liabilities	1.3	1.21	1.12	1.16	1.06	1.06
Total Liabilities	878.78	454.78	414.39	395.55	466.96	483.41
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	295.91	348.32	308.17	242.81	255.48	222.8
Shareholders' Equity	1,161	1,213	1,127	1,001	1,014	981.46
Total Liabilities & Equity	2,040	1,668	1,541	1,397	1,481	1,465
Total Debt	566.42	167.04	123.29	129.14	197.85	246.18
Net Cash (Debt)	-32.82	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	-0.46	3.86	5.01	3.43	2.62	1.89
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	519.8	498.78	542.94	452.14	473.49	433.72
Book Value Per Share	16.43	17.17	15.95	14.17	14.35	13.89
Tangible Book Value	1,156	1,208	1,124	999.4	1,012	978.75
Tangible Book Value Per Share	16.36	17.09	15.91	14.14	14.32	13.85
Land	549.88	181.61	181.61	181.61	181.61	181.61
Buildings	276.88	173.38	171.03	170.65	170.21	170.21
Machinery	625.69	630.47	583.04	585.26	595.41	683.22
Leasehold Improvements	40.5	40.5	39.21	34.65	34.65	33.48