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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,158	1,176	825.83	752.95	1,210	1,066
Cash & Short-Term Investments	1,158	1,176	825.83	752.95	1,210	1,066
Cash Growth	9.99%	42.38%	9.68%	-37.78%	13.49%	21.93%
Accounts Receivable	456.68	380.05	622.33	291.18	584.87	463.91
Other Receivables	10.05	0.62	0.56	0.96	0.64	2.7
Receivables	466.73	380.66	622.89	292.14	585.5	466.61
Inventory	600.98	618.59	504.58	486.61	415.47	372.3
Prepaid Expenses	111.8	108.42	92.13	88.33	91.06	67.05
Total Current Assets	2,338	2,284	2,045	1,620	2,302	1,972
Property, Plant & Equipment	2,224	2,272	2,503	2,722	2,406	2,320
Long-Term Investments	7.69	7.69	11.86	50	-	-
Other Intangible Assets	8.46	8.13	7.39	6.14	5.33	4.11
Long-Term Deferred Tax Assets	10.47	7.64	7.63	8.42	8.53	13.93
Other Long-Term Assets	72.06	3.7	2.49	5.44	128.79	8.55
Total Assets	4,660	4,583	4,578	4,412	4,851	4,319
Accounts Payable	316.47	336.88	397.19	175.97	372.49	317.43
Accrued Expenses	-	247.87	209.45	253.89	326.26	-
Short-Term Debt	-	-	100	200	480	380
Current Portion of Leases	3.72	3.82	3.76	2.81	0.38	0.89
Current Income Taxes Payable	145.42	105.57	39.03	33.09	139.53	74.1
Current Unearned Revenue	32.16	9.28	19.67	22.7	18.42	17.36
Other Current Liabilities	270.03	43.29	30.08	43.71	35.27	226.9
Total Current Liabilities	767.79	746.7	799.18	732.17	1,372	1,017
Long-Term Debt	400	500	700	590	200	400
Long-Term Leases	5.95	6.84	9.12	7.15	0.16	0.06
Long-Term Deferred Tax Liabilities	0.05	0.05	0.06	0.06	0.16	0.15
Total Liabilities	1,174	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	1,663	1,506	1,242	1,217	1,412	1,036
Comprehensive Income & Other	-42.32	-42.32	-38.14	-	-	-
Shareholders' Equity	3,487	3,329	3,069	3,083	3,278	2,902
Total Liabilities & Equity	4,660	4,583	4,578	4,412	4,851	4,319
Total Debt	409.68	510.65	812.88	799.97	680.54	780.95
Net Cash (Debt)	748.67	665.18	12.96	-47.02	529.67	285.41
Net Cash Growth	119.38%	5034.15%	-	-	85.58%	15513.18%
Net Cash Per Share	4.04	3.59	0.07	-0.25	2.85	1.53
Filing Date Shares Outstanding	185.04	184.91	184.91	184.91	184.91	184.91
Total Common Shares Outstanding	185.04	184.91	184.91	184.91	184.91	184.91
Working Capital	1,570	1,537	1,246	887.86	929.89	955.64
Book Value Per Share	18.84	18.01	16.60	16.67	17.73	15.69
Tangible Book Value	3,478	3,321	3,062	3,076	3,273	2,898
Tangible Book Value Per Share	18.80	17.96	16.56	16.64	17.70	15.67
Land	-	141	141	141	141	-
Buildings	-	1,398	1,377	1,367	1,285	-
Machinery	-	4,860	4,869	4,611	4,072	-
Construction In Progress	-	14.83	-	209.73	289.95	-

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