Samebest Co., LTD. Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	986.52	807.66	618.88	777.65	882.79
Short-Term Investments	515.44	173.29	254.73	106.64	101.64
Cash & Short-Term Investments	1,502	980.95	873.61	884.29	984.43
Cash Growth	53.11%	12.29%	-1.21%	-10.17%	-0.91%
Accounts Receivable	60.71	47.26	59.09	53.93	79.86
Other Receivables	4.89	16.43	17.45	82.04	23.17
Receivables	65.59	63.7	76.54	135.97	103.03
Inventory	68.7	25.38	20.24	22.78	17.69
Prepaid Expenses	45.66	10.36	9.63	8.1	11.4
Other Current Assets	7.92	3.34	3.26	1.78	3.48
Total Current Assets	1,690	1,084	983.28	1,053	1,120
Property, Plant & Equipment	856.91	356.22	446.39	366.76	380.46
Long-Term Investments	42.42	266.28	277.28	272.34	202
Goodwill	-	4.94	12.57	13.78	18.73
Other Intangible Assets	1,135	37.29	38.1	46.83	38.85
Long-Term Deferred Tax Assets	7.02	10.79	9.64	8.46	10.54
Other Long-Term Assets	118.5	47.33	119.69	86.85	93.37
Total Assets	3,849	1,807	1,887	1,848	1,864
Accounts Payable	14.99	7.12	4.24	5.7	6.14
Accrued Expenses	-	113.84	123.29	107.31	114.68
Short-Term Debt	150	80	190.5	90	50
Current Portion of Long-Term Debt	-	18.05	52.85	13	3.63
Current Portion of Leases	118.5	74.89	99.25	85.27	94.42
Current Income Taxes Payable	24.17	10.38	19.63	20.63	22.68
Current Unearned Revenue	419.58	282.57	356.1	355.94	339.39
Other Current Liabilities	507.34	40.97	39.47	49.75	44.77
Total Current Liabilities	1,235	627.82	885.34	727.6	675.71
Long-Term Debt	826.55	320.19	49.53	79.63	42.63
Long-Term Leases	316.66	99.93	169.49	161.23	157.49
Long-Term Deferred Tax Liabilities	0.41	3.25	4.06	1.37	2.09
Other Long-Term Liabilities	39.58	22.58	16.67	8.79	3.92
Total Liabilities	2,418	1,074	1,125	978.63	881.84
Common Stock	599.1	373.62	363.62	377.53	377.53
Additional Paid-In Capital	615.39	57.37	335.46	348.27	348.27
Retained Earnings	-282.19	9.67	-263.15	63.47	142.46
Treasury Stock	-	-	-	-294.79	-294.79
Comprehensive Income & Other	-2.43	-13.45	-0.62	-2.64	-14.39
Total Common Equity	929.87	427.21	435.31	491.84	559.08
Minority Interest	501.75	305.59	326.54	377.45	423.05
Shareholders' Equity	1,432	732.8	761.85	869.29	982.13
Total Liabilities & Equity	3,849	1,807	1,887	1,848	1,864
Total Debt	1,412	593.06	561.62	429.13	348.17
Net Cash (Debt)	90.25	387.89	311.99	455.16	636.26
Net Cash Growth	-76.73%	24.33%	-31.45%	-28.46%	-9.49%
Net Cash Per Share	2.15	10.67	8.58	12.52	17.50
Filing Date Shares Outstanding	53.82	37.36	36.36	36.36	36.36
Total Common Shares Outstanding	53.82	37.36	36.36	36.36	36.36
Working Capital	455.25	455.91	97.94	325.3	444.32
Book Value Per Share	17.28	11.43	11.97	13.53	15.38
Tangible Book Value	-204.84	384.98	384.65	431.23	501.49
Tangible Book Value Per Share	-3.81	10.30	10.58	11.86	13.79
Land	-	94.61	94.61	48.31	48.31
Buildings	-	42.06	42.06	30.32	30.32
Machinery	-	100.31	98.46	106.28	106.32

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