Visual Photonics Epitaxy Co., Ltd. (TPE:2455)

Visual Photonics Epitaxy 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	1,016	1,176	825.83	752.95	1,210	1,066
Cash & Short-Term Investments	1,016	1,176	825.83	752.95	1,210	1,066
Cash Growth	-21.50%	42.38%	9.68%	-37.78%	13.49%	21.93%
Accounts Receivable	439.02	380.05	622.33	291.18	584.87	463.91
Other Receivables	0.57	0.62	0.56	0.96	0.64	2.7
Receivables	439.59	380.66	622.89	292.14	585.5	466.61
Inventory	623.81	618.59	504.58	486.61	415.47	372.3
Prepaid Expenses	115.74	108.42	92.13	88.33	91.06	67.05
Total Current Assets	2,196	2,284	2,045	1,620	2,302	1,972
Property, Plant & Equipment	2,168	2,272	2,503	2,722	2,406	2,320
Long-Term Investments	7.69	7.69	11.86	50	-	-
Other Intangible Assets	8.63	8.13	7.39	6.14	5.33	4.11
Long-Term Deferred Tax Assets	22.46	7.64	7.63	8.42	8.53	13.93
Other Long-Term Assets	111.08	3.7	2.49	5.44	128.79	8.55
Total Assets	4,514	4,583	4,578	4,412	4,851	4,319
Accounts Payable	323.19	336.88	397.19	175.97	372.49	317.43
Accrued Expenses	221.74	247.87	209.45	253.89	326.26	-
Short-Term Debt	-	-	100	200	480	380
Current Portion of Leases	3.63	3.82	3.76	2.81	0.38	0.89
Current Income Taxes Payable	58.54	105.57	39.03	33.09	139.53	74.1
Current Unearned Revenue	36.04	9.28	19.67	22.7	18.42	17.36
Other Current Liabilities	633.08	43.29	30.08	43.71	35.27	226.9
Total Current Liabilities	1,276	746.7	799.18	732.17	1,372	1,017
Long-Term Debt	400	500	700	590	200	400
Long-Term Leases	5.07	6.84	9.12	7.15	0.16	0.06
Long-Term Deferred Tax Liabilities	0.06	0.05	0.06	0.06	0.16	0.15
Total Liabilities	1,681	1,254	1,508	1,329	1,573	1,417
Common Stock	1,849	1,849	1,849	1,849	1,849	1,849
Additional Paid-In Capital	16.74	16.74	16.74	16.74	16.74	16.74
Retained Earnings	1,108	1,506	1,242	1,217	1,412	1,036
Treasury Stock	-98.81	-	-	-	-	-
Comprehensive Income & Other	-42.32	-42.32	-38.14	-	-	-
Shareholders' Equity	2,832	3,329	3,069	3,083	3,278	2,902
Total Liabilities & Equity	4,514	4,583	4,578	4,412	4,851	4,319
Total Debt	408.7	510.65	812.88	799.97	680.54	780.95
Net Cash (Debt)	607.68	665.18	12.96	-47.02	529.67	285.41
Net Cash Growth	-11.14%	5034.15%	-	-	85.58%	15513.18%
Net Cash Per Share	3.28	3.59	0.07	-0.25	2.85	1.53
Filing Date Shares Outstanding	183.89	184.91	184.91	184.91	184.91	184.91
Total Common Shares Outstanding	183.89	184.91	184.91	184.91	184.91	184.91
Working Capital	919.28	1,537	1,246	887.86	929.89	955.64
Book Value Per Share	15.40	18.01	16.60	16.67	17.73	15.69
Tangible Book Value	2,824	3,321	3,062	3,076	3,273	2,898
Tangible Book Value Per Share	15.36	17.96	16.56	16.64	17.70	15.67
Land	141	141	141	141	141	-
Buildings	1,415	1,398	1,377	1,367	1,285	-
Machinery	4,875	4,860	4,869	4,611	4,072	-
Construction In Progress	21.63	14.83	-	209.73	289.95	-

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