Samebest 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	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	728.98	807.66	618.88	777.65	882.79	843.87
Short-Term Investments	174.21	173.29	254.73	106.64	101.64	149.64
Cash & Short-Term Investments	903.19	980.95	873.61	884.29	984.43	993.51
Cash Growth	35.56%	12.29%	-1.21%	-10.17%	-0.91%	-5.60%
Accounts Receivable	43.72	47.26	59.09	53.93	79.86	129.72
Other Receivables	18.34	16.43	17.45	82.04	23.17	37.52
Receivables	62.06	63.7	76.54	135.97	103.03	167.24
Inventory	32.22	25.38	20.24	22.78	17.69	21.81
Prepaid Expenses	19.69	10.36	9.63	8.1	11.4	10.39
Other Current Assets	63.2	3.34	3.26	1.78	3.48	3.7
Total Current Assets	1,080	1,084	983.28	1,053	1,120	1,197
Property, Plant & Equipment	336.26	356.22	446.39	366.76	380.46	322.28
Long-Term Investments	288.08	266.28	277.28	272.34	202	153.82
Goodwill	4.8	4.94	12.57	13.78	18.73	55.64
Other Intangible Assets	38.2	37.29	38.1	46.83	38.85	38.69
Long-Term Deferred Tax Assets	10.49	10.79	9.64	8.46	10.54	8.7
Other Long-Term Assets	52.37	47.33	119.69	86.85	93.37	127.22
Total Assets	1,811	1,807	1,887	1,848	1,864	1,903
Accounts Payable	3.52	7.12	4.24	5.7	6.14	13.27
Accrued Expenses	112.2	113.84	123.29	107.31	114.68	112.09
Short-Term Debt	210	80	190.5	90	50	30
Current Portion of Long-Term Debt	22.31	18.05	52.85	13	3.63	3.63
Current Portion of Leases	67.56	74.89	99.25	85.27	94.42	86.12
Current Income Taxes Payable	12.4	10.38	19.63	20.63	22.68	19.52
Current Unearned Revenue	263.76	282.57	356.1	355.94	339.39	347.89
Other Current Liabilities	42.47	40.97	39.47	49.75	44.77	41.01
Total Current Liabilities	734.22	627.82	885.34	727.6	675.71	653.51
Long-Term Debt	236.92	320.19	49.53	79.63	42.63	46.26
Long-Term Leases	82.29	99.93	169.49	161.23	157.49	124.55
Long-Term Deferred Tax Liabilities	0.41	3.25	4.06	1.37	2.09	0.17
Other Long-Term Liabilities	21.88	22.58	16.67	8.79	3.92	5.87
Total Liabilities	1,076	1,074	1,125	978.63	881.84	830.36
Common Stock	402.99	373.62	363.62	377.53	377.53	377.53
Additional Paid-In Capital	108.58	57.37	335.46	348.27	348.27	348.27
Retained Earnings	-36.59	9.67	-263.15	63.47	142.46	258.45
Treasury Stock	-	-	-	-294.79	-294.79	-294.79
Comprehensive Income & Other	-5	-13.45	-0.62	-2.64	-14.39	-7.88
Total Common Equity	469.98	427.21	435.31	491.84	559.08	681.57
Minority Interest	264.85	305.59	326.54	377.45	423.05	391.06
Shareholders' Equity	734.83	732.8	761.85	869.29	982.13	1,073
Total Liabilities & Equity	1,811	1,807	1,887	1,848	1,864	1,903
Total Debt	619.07	593.06	561.62	429.13	348.17	290.56
Net Cash (Debt)	284.11	387.89	311.99	455.16	636.26	702.96
Net Cash Growth	105.94%	24.33%	-31.45%	-28.46%	-9.49%	-9.16%
Net Cash Per Share	7.54	10.67	8.58	12.52	17.50	19.39
Filing Date Shares Outstanding	40.07	37.36	36.36	36.36	36.36	36.36
Total Common Shares Outstanding	40.07	37.36	36.36	36.36	36.36	36.36
Working Capital	346.13	455.91	97.94	325.3	444.32	543.12
Book Value Per Share	11.73	11.43	11.97	13.53	15.38	18.74
Tangible Book Value	426.98	384.98	384.65	431.23	501.49	587.23
Tangible Book Value Per Share	10.66	10.30	10.58	11.86	13.79	16.15
Land	94.61	94.61	94.61	48.31	48.31	48.31
Buildings	42.06	42.06	42.06	30.32	30.32	30.32
Machinery	111.63	100.31	98.46	106.28	106.32	80.17

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