Sino-American Silicon Products Inc. (LUX: SIAMS)

LUX: SIAMS Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	56,331	30,828	86,215	67,118	23,813	34,901
Short-Term Investments	-	32,795	5,844	4,093	5,849	1,114
Trading Asset Securities	-	-	-	-	5,604	1,877
Cash & Short-Term Investments	56,331	63,623	92,059	71,211	35,266	37,892
Cash Growth	-27.21%	-30.89%	29.28%	101.92%	-6.93%	0.19%
Accounts Receivable	12,371	12,228	11,333	9,886	8,405	8,502
Other Receivables	-	-	3.13	2.22	-	4.86
Receivables	12,371	12,228	11,336	9,889	8,405	8,507
Inventory	14,803	12,556	10,790	8,646	7,929	7,398
Other Current Assets	31,046	12,971	1,867	1,474	1,092	1,368
Total Current Assets	114,552	101,378	116,052	91,219	52,691	55,166
Property, Plant & Equipment	126,843	91,127	52,682	41,274	43,288	41,190
Long-Term Investments	12,839	18,243	13,280	27,775	7,844	6,989
Goodwill	-	4,109	3,022	2,286	2,327	2,421
Other Intangible Assets	5,691	1,538	4,044	670.93	381.2	705.56
Long-Term Deferred Tax Assets	3,654	3,652	2,699	1,979	2,313	1,928
Long-Term Deferred Charges	-	47.77	58.39	68.64	88.9	100.96
Other Long-Term Assets	13,279	5,400	4,772	1,979	1,020	883.41
Total Assets	276,858	225,495	196,609	167,251	109,953	109,383
Accounts Payable	7,340	5,959	5,129	4,575	4,183	4,179
Accrued Expenses	5,308	5,483	4,521	5,169	3,287	2,852
Short-Term Debt	47,598	31,811	9,796	7,759	10,771	11,465
Current Portion of Long-Term Debt	2,412	15,616	35.32	31.83	32.75	-
Current Portion of Leases	163.14	199.21	119.23	171.04	117.76	178.91
Current Income Taxes Payable	2,151	4,071	4,889	2,152	2,093	2,693
Current Unearned Revenue	10,685	10,494	10,514	7,410	3,764	4,129
Other Current Liabilities	10,320	13,859	8,598	7,955	8,309	4,664
Total Current Liabilities	85,975	87,492	43,602	35,222	32,557	30,160
Long-Term Debt	33,773	17,169	43,648	46,124	1,048	-
Long-Term Leases	1,210	1,264	705.8	681.62	728.31	752.48
Long-Term Unearned Revenue	22,216	24,970	29,047	22,349	14,132	17,280
Long-Term Deferred Tax Liabilities	7,183	6,035	4,614	4,897	4,974	4,814
Other Long-Term Liabilities	5,016	4,961	5,321	3,977	4,359	4,810
Total Liabilities	157,047	143,501	128,478	115,088	60,283	60,767
Common Stock	5,862	5,862	5,862	5,862	5,862	5,862
Additional Paid-In Capital	24,009	16,955	16,846	18,304	19,481	21,073
Retained Earnings	21,739	19,764	15,138	9,810	6,213	3,567
Treasury Stock	-4,382	-4,382	-	-	-	-
Comprehensive Income & Other	3,552	-6,457	-5,974	-5,439	-3,396	-3,832
Total Common Equity	50,779	31,742	31,873	28,537	28,161	26,670
Minority Interest	69,032	50,252	36,259	23,626	21,509	21,946
Shareholders' Equity	119,811	81,994	68,132	52,163	49,669	48,616
Total Liabilities & Equity	276,858	225,495	196,609	167,251	109,953	109,383
Total Debt	85,156	66,060	54,305	54,768	12,698	12,396
Net Cash (Debt)	-28,825	-2,437	37,754	16,443	22,568	25,496
Net Cash Growth	-	-	129.61%	-27.14%	-11.48%	-3.48%
Net Cash Per Share	-51.33	-4.18	63.90	27.90	38.20	43.43
Filing Date Shares Outstanding	559.17	559.17	586.22	586.22	586.22	584.31
Total Common Shares Outstanding	559.17	559.17	586.22	586.22	586.22	584.31
Working Capital	28,577	13,886	72,449	55,997	20,134	25,005
Book Value Per Share	90.81	56.77	54.37	48.68	48.04	45.64
Tangible Book Value	45,088	26,095	24,806	25,580	25,452	23,544
Tangible Book Value Per Share	80.63	46.67	42.32	43.64	43.42	40.29
Land	5,924	5,804	4,076	3,843	3,294	3,407
Buildings	39,729	32,113	21,157	19,587	21,137	18,780
Machinery	98,905	90,648	65,824	53,449	73,579	61,386
Construction In Progress	59,872	34,761	9,097	3,776	1,621	8,850

Source: S&P Capital IQ. Standard template. Financial Sources.