Episil-Precision Inc. (TPE:3016)

Episil-Precision 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	2,159	2,638	2,284	2,841	1,550	1,369
Short-Term Investments	-	10	-	-	400	-
Cash & Short-Term Investments	2,159	2,648	2,284	2,841	1,950	1,369
Cash Growth	-18.24%	15.94%	-19.61%	45.70%	42.44%	34.38%
Accounts Receivable	817.16	859.25	983.6	1,234	1,320	985.85
Other Receivables	31.76	29.28	37.97	36.06	28.01	75.18
Receivables	848.92	888.52	1,022	1,270	1,348	1,061
Inventory	649.4	783.84	919.72	947.08	868.46	795.54
Prepaid Expenses	69.26	96.29	76.67	93.49	57.45	66.74
Other Current Assets	3.73	7.6	4.38	9.77	5.89	14.01
Total Current Assets	3,731	4,424	4,306	5,162	4,230	3,306
Property, Plant & Equipment	2,802	2,725	2,242	2,251	2,053	2,325
Long-Term Investments	0.02	0.02	0.02	0.02	0.02	0.02
Goodwill	48.37	48.37	48.37	48.37	48.37	48.37
Other Intangible Assets	8.23	9.83	7.28	4.15	4.88	6.73
Long-Term Deferred Tax Assets	42.18	32.22	38.07	32.1	34.01	38.13
Other Long-Term Assets	169.67	171.24	170.05	174.99	243.57	240.84
Total Assets	6,801	7,411	6,812	7,672	6,614	5,966
Accounts Payable	253.14	312.72	262.98	421.02	484.73	432.03
Accrued Expenses	281.12	359.44	275.56	427.47	332.36	233.64
Short-Term Debt	160.43	45.16	266.95	178.62	446.28	300.07
Current Portion of Long-Term Debt	-	497.92	-	-	46.88	-
Current Portion of Leases	12.68	12.45	6.91	9.53	9.89	9.7
Current Income Taxes Payable	4.32	27.22	58.28	120.66	96.19	3.33
Current Unearned Revenue	-	-	-	42.57	38.4	71.16
Other Current Liabilities	292.12	156.52	173.3	252.82	76.12	53.25
Total Current Liabilities	1,004	1,411	1,044	1,453	1,531	1,103
Long-Term Debt	474.74	468.87	491.14	484.17	-	300.56
Long-Term Leases	343.32	360.94	225.94	242.96	251.45	261.35
Long-Term Unearned Revenue	-	-	-	77.07	95.3	113.4
Long-Term Deferred Tax Liabilities	33.72	33.72	34.87	36.15	36.55	38.72
Other Long-Term Liabilities	27.06	28.63	60.86	8.1	8.29	8.29
Total Liabilities	1,928	2,354	1,915	2,368	2,003	1,920
Common Stock	2,885	2,885	2,885	2,885	2,844	2,796
Additional Paid-In Capital	1,651	1,651	1,615	1,615	1,314	1,104
Retained Earnings	339.5	523.59	398.97	804.67	453.28	144.56
Comprehensive Income & Other	-2.55	-2.32	-1.9	-1.16	-0.91	0.45
Shareholders' Equity	4,873	5,057	4,897	5,304	4,610	4,046
Total Liabilities & Equity	6,801	7,411	6,812	7,672	6,614	5,966
Total Debt	991.17	1,385	990.94	915.29	754.51	871.67
Net Cash (Debt)	1,168	1,263	1,293	1,926	1,196	497.42
Net Cash Growth	-30.37%	-2.35%	-32.86%	61.09%	140.38%	-
Net Cash Per Share	4.04	4.37	4.47	6.62	4.24	1.80
Filing Date Shares Outstanding	288.54	288.54	288.54	288.54	284.38	279.64
Total Common Shares Outstanding	288.54	288.54	288.54	288.54	284.38	279.64
Working Capital	2,727	3,013	3,262	3,709	2,699	2,203
Book Value Per Share	16.89	17.53	16.97	18.38	16.21	14.47
Tangible Book Value	4,817	4,999	4,842	5,251	4,557	3,990
Tangible Book Value Per Share	16.69	17.33	16.78	18.20	16.02	14.27
Buildings	3,260	3,071	2,428	2,301	2,085	2,054
Machinery	4,367	4,289	4,582	4,262	3,989	3,962
Construction In Progress	259.85	268.69	303.78	268.33	128.13	20.38

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