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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2,962	1,392	649.94	906.91	530.55	385.96
Short-Term Investments	-	18.48	18.61	-	-	-
Trading Asset Securities	35.85	41.89	15.35	17.24	14.16	6.7
Cash & Short-Term Investments	2,998	1,452	683.91	924.16	544.71	392.66
Cash Growth	301.98%	112.34%	-26.00%	69.66%	38.73%	19.08%
Accounts Receivable	26.89	0.14	6.73	2.61	1.3	1.94
Other Receivables	21.53	23.29	82.21	15.28	38.97	39.08
Receivables	48.42	23.43	88.94	17.89	40.27	41.01
Inventory	15,694	14,479	10,981	9,116	9,726	7,416
Prepaid Expenses	5.48	7.34	2.37	2	2.23	2.46
Other Current Assets	1,257	1,044	1,207	675.3	1,064	1,161
Total Current Assets	20,003	17,006	12,964	10,735	11,378	9,013
Property, Plant & Equipment	41.85	46.2	55.09	80.18	75.29	75.27
Long-Term Investments	126.87	35.45	49.25	30.68	32.51	30.6
Goodwill	13.37	13.37	13.37	13.37	13.37	13.37
Long-Term Deferred Tax Assets	57.92	52.04	49.77	43.7	37.02	18
Other Long-Term Assets	1,910	1,940	1,936	2,145	2,155	2,523
Total Assets	22,153	19,093	15,068	13,048	13,691	11,673
Accounts Payable	801.9	660.52	697.57	565.81	481.46	356.86
Accrued Expenses	114.73	215.32	125.1	115.7	70.99	63.68
Short-Term Debt	2,490	2,097	1,082	2,983	3,792	3,243
Current Portion of Long-Term Debt	5,213	3,619	5,699	4,040	2,764	1,255
Current Portion of Leases	5.87	5.79	5.59	5.12	3.81	3.17
Current Income Taxes Payable	150.99	482.46	26.43	167.67	2.97	-
Current Unearned Revenue	779.69	720.42	728.59	504.41	867.67	896.09
Other Current Liabilities	1,403	44.75	21.54	32.98	16.23	56.44
Total Current Liabilities	10,960	7,845	8,386	8,414	7,999	5,873
Long-Term Debt	5,278	4,890	2,703	1,311	2,634	3,058
Long-Term Leases	28.92	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	16,270	12,771	11,132	9,769	10,670	8,966
Common Stock	1,320	1,256	979.74	966.22	957.18	956.34
Additional Paid-In Capital	987.53	806.54	408.91	345.53	324.74	312.62
Retained Earnings	2,781	4,030	2,399	1,953	1,722	1,427
Comprehensive Income & Other	423.98	44.03	31.57	14.15	16.37	10.6
Total Common Equity	5,513	6,136	3,819	3,279	3,021	2,707
Minority Interest	370.19	185.84	116.64	-	-	-
Shareholders' Equity	5,883	6,322	3,936	3,279	3,021	2,707
Total Liabilities & Equity	22,153	19,093	15,068	13,048	13,691	11,673
Total Debt	13,016	10,644	9,528	8,379	9,229	7,592
Net Cash (Debt)	-10,018	-9,192	-8,844	-7,455	-8,684	-7,199
Net Cash Per Share	-49.40	-47.40	-47.38	-39.87	-48.83	-49.94
Filing Date Shares Outstanding	171.76	163.42	139.46	137.54	136.25	136.13
Total Common Shares Outstanding	171.76	163.42	139.46	137.54	136.25	136.13
Working Capital	9,043	9,161	4,578	2,321	3,379	3,139
Book Value Per Share	32.09	37.55	27.38	23.84	22.17	19.88
Tangible Book Value	5,499	6,123	3,806	3,266	3,007	2,693
Tangible Book Value Per Share	32.02	37.47	27.29	23.74	22.07	19.79
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.