Topoint Technology Co., Ltd. (TPE:8021)

Topoint Technology 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	1,792	2,013	1,597	2,769	2,578	2,076
Short-Term Investments	562.12	341.92	882.02	-	-	-
Trading Asset Securities	23.14	-	181.39	203.83	738.84	867.02
Cash & Short-Term Investments	2,377	2,355	2,660	2,973	3,317	2,943
Cash Growth	-5.36%	-11.47%	-10.52%	-10.37%	12.69%	26.82%
Accounts Receivable	1,226	1,292	964.79	1,038	1,378	1,097
Other Receivables	53	66.52	84.86	119.33	55.47	113.37
Receivables	1,279	1,359	1,050	1,157	1,433	1,210
Inventory	771.53	749.3	647.89	749.23	692.76	485.62
Prepaid Expenses	70.6	17.47	13.54	13.01	15.61	10.86
Other Current Assets	5.36	12.61	20.89	25.32	28.55	12.65
Total Current Assets	4,504	4,493	4,392	4,918	5,487	4,662
Property, Plant & Equipment	2,049	2,285	2,070	2,061	1,815	1,562
Long-Term Investments	51.72	60.69	54.97	52.35	48.4	50.06
Goodwill	-	8.38	8.38	8.38	8.38	3.26
Other Intangible Assets	12.78	3.77	5.42	7.63	5.21	5.77
Long-Term Deferred Tax Assets	71.22	68.64	61.87	57.56	47.01	49.26
Other Long-Term Assets	362.55	355.8	143.79	248.99	143.37	34.19
Total Assets	7,051	7,276	6,736	7,353	7,554	6,367
Accounts Payable	351.66	319.65	211.82	210.77	395.41	193.3
Accrued Expenses	-	484.13	469.99	573.6	594.52	491.49
Short-Term Debt	504.08	447.45	104.43	105.04	147.46	102.84
Current Portion of Long-Term Debt	-	-	-	-	-	15.5
Current Portion of Leases	27.12	22.52	18.7	21.05	13.82	8.79
Current Income Taxes Payable	66.66	64.79	79.57	136.87	74.48	52.07
Current Unearned Revenue	0.9	0.46	0.83	0.9	0.26	1.29
Other Current Liabilities	954.68	360.37	168.76	276.57	190.37	158.22
Total Current Liabilities	1,905	1,699	1,054	1,325	1,416	1,024
Long-Term Debt	138.92	121.71	400	400	600	324.24
Long-Term Leases	52.55	68.55	61.69	70.95	44.81	15.71
Long-Term Deferred Tax Liabilities	172.01	184.84	292.46	224.82	231.24	193.38
Other Long-Term Liabilities	15.11	13.31	12.56	12.54	11.85	12.52
Total Liabilities	2,284	2,090	1,830	2,044	2,321	1,580
Common Stock	1,422	1,422	1,422	1,422	1,422	1,422
Additional Paid-In Capital	1,229	1,229	1,228	1,228	1,228	1,230
Retained Earnings	2,109	2,147	2,050	2,369	2,361	2,138
Treasury Stock	-22.29	-	-	-	-	-
Comprehensive Income & Other	-521.69	-177.63	-368.4	-305.48	-362.82	-345.32
Total Common Equity	4,216	4,621	4,331	4,713	4,648	4,444
Minority Interest	551.42	565.37	574.93	596.4	585.07	342.54
Shareholders' Equity	4,767	5,186	4,906	5,309	5,233	4,787
Total Liabilities & Equity	7,051	7,276	6,736	7,353	7,554	6,367
Total Debt	722.66	660.23	584.81	597.04	806.1	467.09
Net Cash (Debt)	1,655	1,695	2,075	2,376	2,510	2,476
Net Cash Growth	-19.33%	-18.33%	-12.65%	-5.37%	1.39%	35.52%
Net Cash Per Share	11.50	11.76	14.59	16.35	17.37	17.13
Filing Date Shares Outstanding	142.46	142.18	142.18	142.18	142.18	142.18
Total Common Shares Outstanding	142.46	142.18	142.18	142.18	142.18	142.18
Working Capital	2,599	2,794	3,338	3,593	4,070	3,639
Book Value Per Share	29.59	32.50	30.46	33.15	32.69	31.26
Tangible Book Value	4,203	4,608	4,318	4,697	4,634	4,435
Tangible Book Value Per Share	29.50	32.41	30.37	33.03	32.60	31.20
Land	-	178.03	75.65	75.65	75.65	75.65
Buildings	-	846.08	844.58	852.53	838.36	579.32
Machinery	-	7,720	7,415	7,093	6,935	6,512
Construction In Progress	-	137.75	8.39	-	-	-

Updated Feb 26, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.