Changs Ascending Enterprise Co., Ltd. (TPEX:8038)

TPEX:8038 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	194.51	191.19	242.18	137.32	165.39	98.49
Short-Term Investments	-	-	-	-	-	113.92
Cash & Short-Term Investments	194.51	191.19	242.18	137.32	165.39	212.41
Cash Growth	-15.93%	-21.06%	76.37%	-16.98%	-22.14%	-39.37%
Accounts Receivable	42.89	108.74	84.69	132.43	17.4	50.72
Other Receivables	0.25	0.23	0.18	0.53	0.33	-
Receivables	43.15	108.97	84.88	132.97	17.72	50.72
Inventory	201.53	117.77	122.51	86.07	111.49	140
Prepaid Expenses	-	27.98	27.99	36.86	32.81	30.93
Other Current Assets	43.81	6.3	8.3	21.88	18.38	1.13
Total Current Assets	482.99	452.2	485.86	415.09	345.8	435.2
Property, Plant & Equipment	575.87	582.42	598.33	622.11	641.51	663.09
Long-Term Investments	2.33	2.33	-	-	-	-
Goodwill	-	-	-	-	-	7.12
Other Intangible Assets	31.68	32.13	34.12	36.02	37.49	41.77
Long-Term Deferred Tax Assets	0.39	0.39	0.46	0.23	0.32	0.4
Other Long-Term Assets	3.58	5.23	2.89	3.13	1.45	2.35
Total Assets	1,097	1,075	1,122	1,077	1,027	1,150
Accounts Payable	56.01	33.66	5.34	12.41	3.33	12.5
Short-Term Debt	315.94	310.76	88	106.17	13.92	-
Current Portion of Long-Term Debt	-	-	224	75	25	23
Current Portion of Leases	4.82	5.09	3.97	4.37	3.92	2.29
Current Unearned Revenue	5.55	7.4	1.91	3.08	2.39	2.21
Other Current Liabilities	24.81	19.35	15.79	13.52	12.9	11.47
Total Current Liabilities	407.14	376.25	339.01	214.55	61.45	51.46
Long-Term Debt	-	-	-	180	255	257
Long-Term Leases	217.17	218.33	219.92	224.01	225.58	230.92
Other Long-Term Liabilities	10.4	1.27	2.15	1.59	1.51	1.61
Total Liabilities	635.62	601.06	566.67	624.67	548.6	546.55
Common Stock	628.74	628.74	628.74	598.54	598.14	598.14
Additional Paid-In Capital	124.4	124.4	122.87	51.06	205.73	204.69
Retained Earnings	-340.59	-329.22	-233.31	-232.42	-364.55	-243.54
Treasury Stock	-19.49	-19.49	-19.49	-19.49	-19.49	-19.49
Total Common Equity	393.06	404.43	498.82	397.7	419.83	539.8
Minority Interest	68.16	69.21	56.19	54.21	58.14	63.57
Shareholders' Equity	461.22	473.64	555	451.9	477.97	603.37
Total Liabilities & Equity	1,097	1,075	1,122	1,077	1,027	1,150
Total Debt	537.93	534.17	535.89	589.55	523.43	513.21
Net Cash (Debt)	-343.41	-342.98	-293.71	-452.24	-358.03	-300.8
Net Cash Per Share	-5.51	-5.51	-4.72	-7.63	-6.05	-5.06
Filing Date Shares Outstanding	62.28	62.28	62.28	59.26	59.22	59.22
Total Common Shares Outstanding	62.28	62.28	62.28	59.26	59.22	59.22
Working Capital	75.85	75.95	146.85	200.53	284.34	383.73
Book Value Per Share	6.31	6.49	8.01	6.71	7.09	9.12
Tangible Book Value	361.38	372.3	464.69	361.68	382.34	490.91
Tangible Book Value Per Share	5.80	5.98	7.46	6.10	6.46	8.29
Buildings	470.66	470.66	471.58	470.93	470.93	470.93
Machinery	66.43	66.27	60.31	60.65	61.82	60.74

Updated Nov 14, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.