Hua Yu Lien Development Co., Ltd (TPE:1436)

Hua Yu Lien Development Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,667	1,392	649.94	906.91	530.55	385.96
Short-Term Investments	-	18.48	18.61	-	-	-
Trading Asset Securities	26.35	41.89	15.35	17.24	14.16	6.7
Cash & Short-Term Investments	1,693	1,452	683.91	924.16	544.71	392.66
Cash Growth	136.15%	112.34%	-26.00%	69.66%	38.73%	19.08%
Accounts Receivable	0.44	0.14	6.73	2.61	1.3	1.94
Other Receivables	0.83	23.29	82.21	15.28	38.97	39.08
Receivables	1.27	23.43	88.94	17.89	40.27	41.01
Inventory	15,672	14,479	10,981	9,116	9,726	7,416
Prepaid Expenses	-	7.34	2.37	2	2.23	2.46
Other Current Assets	1,149	1,044	1,207	675.3	1,064	1,161
Total Current Assets	18,516	17,006	12,964	10,735	11,378	9,013
Property, Plant & Equipment	44.19	46.2	55.09	80.18	75.29	75.27
Long-Term Investments	126.76	35.45	49.25	30.68	32.51	30.6
Goodwill	-	13.37	13.37	13.37	13.37	13.37
Other Intangible Assets	13.37	-	-	-	-	-
Long-Term Deferred Tax Assets	54.84	52.04	49.77	43.7	37.02	18
Other Long-Term Assets	1,936	1,940	1,936	2,145	2,155	2,523
Total Assets	20,691	19,093	15,068	13,048	13,691	11,673
Accounts Payable	669.84	660.52	697.57	565.81	481.46	356.86
Accrued Expenses	-	215.32	125.1	115.7	70.99	63.68
Short-Term Debt	989.98	2,097	1,082	2,983	3,792	3,243
Current Portion of Long-Term Debt	-	3,619	5,699	4,040	2,764	1,255
Current Portion of Leases	5.85	5.79	5.59	5.12	3.81	3.17
Current Income Taxes Payable	507.52	482.46	26.43	167.67	2.97	-
Current Unearned Revenue	813.87	720.42	728.59	504.41	867.67	896.09
Other Current Liabilities	6,911	44.75	21.54	32.98	16.23	56.44
Total Current Liabilities	9,898	7,845	8,386	8,414	7,999	5,873
Long-Term Debt	5,345	4,890	2,703	1,311	2,634	3,058
Long-Term Leases	30.48	31.96	37.79	41.3	35.85	34.12
Other Long-Term Liabilities	3.56	3.61	4.41	3.29	2.3	0.9
Total Liabilities	15,277	12,771	11,132	9,769	10,670	8,966
Common Stock	1,284	1,256	979.74	966.22	957.18	956.34
Additional Paid-In Capital	972.35	806.54	408.91	345.53	324.74	312.62
Retained Earnings	2,807	4,030	2,399	1,953	1,722	1,427
Comprehensive Income & Other	52.28	44.03	31.57	14.15	16.37	10.6
Total Common Equity	5,116	6,136	3,819	3,279	3,021	2,707
Minority Interest	297.82	185.84	116.64	-	-	-
Shareholders' Equity	5,414	6,322	3,936	3,279	3,021	2,707
Total Liabilities & Equity	20,691	19,093	15,068	13,048	13,691	11,673
Total Debt	6,371	10,644	9,528	8,379	9,229	7,592
Net Cash (Debt)	-4,678	-9,192	-8,844	-7,455	-8,684	-7,199
Net Cash Per Share	-29.19	-61.69	-61.66	-51.89	-63.55	-64.99
Filing Date Shares Outstanding	128.8	125.57	107.16	105.68	104.69	104.6
Total Common Shares Outstanding	128.8	125.57	107.16	105.68	104.69	104.6
Working Capital	8,618	9,161	4,578	2,321	3,379	3,139
Book Value Per Share	39.72	48.87	35.64	31.03	28.85	25.88
Tangible Book Value	5,103	6,123	3,806	3,266	3,007	2,693
Tangible Book Value Per Share	39.62	48.76	35.51	30.90	28.72	25.75
Land	-	-	-	11.03	11.03	11.03
Buildings	-	-	-	22.37	22.37	22.37
Machinery	-	17.56	17.48	20.03	18.26	17.16
Leasehold Improvements	-	7.14	7.14	6.8	6.69	6.42

Updated Feb 27, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.