Topco Scientific Co.,Ltd. (TPE:5434)

Topco Scientific 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5,348	5,162	6,485	5,335	3,752	3,372
Trading Asset Securities	240.91	321.02	432.06	190.1	329.57	434.92
Cash & Short-Term Investments	5,589	5,483	6,917	5,525	4,081	3,806
Cash Growth	38.11%	-20.73%	25.19%	35.38%	7.22%	14.28%
Accounts Receivable	11,321	10,114	8,381	8,836	7,978	6,167
Other Receivables	56.06	44.13	50.56	57.78	33.04	46.08
Receivables	11,377	10,158	8,432	8,894	8,011	6,213
Inventory	4,082	5,018	4,142	5,291	3,336	3,196
Other Current Assets	933.04	932.92	1,020	881.6	1,469	1,219
Total Current Assets	21,981	21,592	20,512	20,592	16,897	14,434
Property, Plant & Equipment	10,233	9,815	4,347	4,176	3,970	3,731
Long-Term Investments	5,300	4,947	4,435	4,103	3,323	2,877
Goodwill	200.24	195.85	226.25	226.25	226.25	-
Other Intangible Assets	125.1	157.96	213.73	241.83	289.76	52.22
Long-Term Deferred Tax Assets	60.51	58.88	75.68	58.7	95.28	116.95
Other Long-Term Assets	517.19	507.83	1,825	482.8	372.89	240.29
Total Assets	38,416	37,275	31,636	29,880	25,174	21,452
Accounts Payable	9,866	9,556	6,713	9,206	7,609	5,946
Accrued Expenses	1,732	1,500	1,185	1,267	940.21	684.85
Short-Term Debt	283.95	855.07	2,268	755.03	1,453	1,395
Current Portion of Long-Term Debt	421.8	94.89	82.45	79.7	102.35	65.75
Current Portion of Leases	118.32	124.04	133.27	134.71	93.23	93.53
Current Income Taxes Payable	338.84	426.94	620.08	640.53	363.41	-
Current Unearned Revenue	2,445	2,071	1,311	1,788	779.09	497.9
Other Current Liabilities	171.2	325.41	414.11	278.08	169.71	758.85
Total Current Liabilities	15,377	14,954	12,727	14,149	11,510	9,442
Long-Term Debt	2,709	2,877	2,248	1,315	748.31	523.16
Long-Term Leases	470.39	445.92	415.48	397.58	373.81	364.27
Pension & Post-Retirement Benefits	138.59	137.78	132.62	131.18	176.95	205.96
Long-Term Deferred Tax Liabilities	761.29	853.38	767.53	455.34	385.58	316.95
Other Long-Term Liabilities	-	-	-	161.4	101.04	10.82
Total Liabilities	19,456	19,268	16,291	16,609	13,296	10,863
Common Stock	1,922	1,910	1,887	1,817	1,817	1,817
Additional Paid-In Capital	3,118	2,916	2,689	2,344	2,345	2,341
Retained Earnings	12,424	11,760	9,757	8,042	6,605	5,767
Comprehensive Income & Other	1,275	1,184	775.92	757.15	829.7	649.04
Total Common Equity	18,740	17,771	15,109	12,960	11,597	10,574
Minority Interest	220.26	235.29	235.25	311.36	282.08	14.69
Shareholders' Equity	18,960	18,007	15,344	13,271	11,879	10,588
Total Liabilities & Equity	38,416	37,275	31,636	29,880	25,174	21,452
Total Debt	4,003	4,397	5,148	2,682	2,770	2,442
Net Cash (Debt)	1,586	1,086	1,769	2,843	1,311	1,365
Net Cash Growth	-	-38.63%	-37.78%	116.91%	-3.95%	1.78%
Net Cash Per Share	8.11	5.56	9.35	15.46	7.16	7.45
Filing Date Shares Outstanding	192.2	191.04	188.7	181.7	181.7	181.7
Total Common Shares Outstanding	192.2	191.04	188.7	181.7	181.7	181.7
Working Capital	6,603	6,638	7,785	6,443	5,387	4,992
Book Value Per Share	97.50	93.02	80.07	71.32	63.82	58.19
Tangible Book Value	18,415	17,417	14,669	12,492	11,081	10,521
Tangible Book Value Per Share	95.81	91.17	77.74	68.75	60.98	57.91
Land	4,177	4,184	767.04	767.06	686.65	656.47
Buildings	3,931	3,546	1,616	1,644	1,615	1,588
Machinery	3,066	2,967	2,713	2,398	2,242	1,898

Source: S&P Global Market Intelligence. Standard template. Financial Sources.