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 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	905.14	986.52	807.66	618.88	777.65	882.79
Short-Term Investments	401.88	405.21	107.67	111.76	106.64	101.64
Cash & Short-Term Investments	1,307	1,392	915.33	730.64	884.29	984.43
Cash Growth	67.72%	52.05%	25.28%	-17.38%	-10.17%	-0.91%
Accounts Receivable	43.24	60.71	47.26	59.09	53.93	79.86
Other Receivables	10.43	17.66	16.43	17.45	82.04	23.17
Receivables	53.67	78.36	63.7	76.54	135.97	103.03
Inventory	71.01	73.25	25.38	20.24	22.78	17.69
Prepaid Expenses	52.91	28.34	11.05	9.63	8.1	11.4
Other Current Assets	4.47	118.14	68.28	146.23	1.78	3.48
Total Current Assets	1,489	1,690	1,084	983.28	1,053	1,120
Property, Plant & Equipment	862.01	856.91	356.22	446.39	366.76	380.46
Long-Term Investments	41.31	32.98	266.01	277.28	272.34	202
Goodwill	-	524.33	3.2	12.57	13.78	18.73
Other Intangible Assets	1,128	610.37	39.03	38.1	46.83	38.85
Long-Term Deferred Tax Assets	7.13	7.02	10.79	9.64	8.46	10.54
Other Long-Term Assets	126.31	127.95	47.6	119.69	86.85	93.37
Total Assets	3,653	3,849	1,807	1,887	1,848	1,864
Accounts Payable	19.23	14.99	7.12	4.24	5.7	6.14
Accrued Expenses	-	183.38	113.84	123.29	107.31	114.68
Short-Term Debt	150	150	80	190.5	90	50
Current Portion of Long-Term Debt	-	216.11	18.05	52.85	13	3.63
Current Portion of Leases	112.65	118.5	74.89	99.25	85.27	94.42
Current Income Taxes Payable	39.81	24.17	10.38	19.63	20.63	22.68
Current Unearned Revenue	339.84	419.58	282.57	356.1	355.94	339.39
Other Current Liabilities	468.35	107.85	40.97	39.47	49.75	44.77
Total Current Liabilities	1,130	1,235	627.82	885.34	727.6	675.71
Long-Term Debt	759.65	826.55	320.19	49.53	79.63	42.63
Long-Term Leases	343.17	316.66	99.93	169.49	161.23	157.49
Long-Term Deferred Tax Liabilities	0.2	0.41	3.25	4.06	1.37	2.09
Other Long-Term Liabilities	39.13	39.58	22.58	16.67	8.79	3.92
Total Liabilities	2,272	2,418	1,074	1,125	978.63	881.84
Common Stock	599.49	599.1	373.62	363.62	377.53	377.53
Additional Paid-In Capital	616.34	615.39	57.37	335.46	348.27	348.27
Retained Earnings	-294.57	-282.19	9.67	-263.15	63.47	142.46
Treasury Stock	-	-	-	-	-294.79	-294.79
Comprehensive Income & Other	0.04	-2.43	-13.45	-0.62	-2.64	-14.39
Total Common Equity	921.3	929.87	427.21	435.31	491.84	559.08
Minority Interest	460.04	501.75	305.59	326.54	377.45	423.05
Shareholders' Equity	1,381	1,432	732.8	761.85	869.29	982.13
Total Liabilities & Equity	3,653	3,849	1,807	1,887	1,848	1,864
Total Debt	1,365	1,628	593.06	561.62	429.13	348.17
Net Cash (Debt)	-58.45	-236.09	322.27	169.02	455.16	636.26
Net Cash Growth	-	-	90.67%	-62.87%	-28.46%	-9.49%
Net Cash Per Share	-0.99	-5.63	8.86	4.65	12.52	17.50
Filing Date Shares Outstanding	59.3	59.3	37.36	36.36	36.36	36.36
Total Common Shares Outstanding	59.3	59.3	37.36	36.36	36.36	36.36
Working Capital	359.21	455.25	455.91	97.94	325.3	444.32
Book Value Per Share	15.54	15.68	11.43	11.97	13.53	15.38
Tangible Book Value	-206.22	-204.84	384.98	384.65	431.23	501.49
Tangible Book Value Per Share	-3.48	-3.45	10.30	10.58	11.86	13.79
Land	-	247.14	94.61	94.61	48.31	48.31
Buildings	-	42.41	42.06	42.06	30.32	30.32
Machinery	-	327	100.31	98.46	106.28	106.32
Construction In Progress	-	0.18	-	-	-	-