Universal Incorporation (TPE:1325)

Universal Incorporation 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	388.17	497.03	554.25	1,014	406.56	501.76
Short-Term Investments	929.01	917.54	833.02	526.79	890.35	899.05
Trading Asset Securities	169.24	167.38	194.37	-	332.41	1,343
Cash & Short-Term Investments	1,486	1,582	1,582	1,541	1,629	2,744
Cash Growth	-4.80%	0.02%	2.67%	-5.45%	-40.62%	336.41%
Accounts Receivable	44.07	53.64	61.81	69.7	95.14	336.91
Other Receivables	15.93	12.71	10.25	10.01	6.82	3.26
Receivables	60	66.35	72.06	79.71	101.96	340.17
Inventory	85.66	77.42	89.29	124.11	170.92	195.67
Prepaid Expenses	1.14	0.79	0.75	1.34	1.69	4.72
Other Current Assets	5.03	0.03	5.02	0.66	0.02	1.75
Total Current Assets	1,638	1,727	1,749	1,746	1,904	3,286
Property, Plant & Equipment	1,014	1,049	1,136	1,176	1,221	1,215
Long-Term Investments	78.79	75.84	82.64	76.2	87.39	126.82
Long-Term Deferred Tax Assets	15.51	7.46	4.42	5.39	5.14	6.95
Other Long-Term Assets	0.17	0.17	0.17	1.72	0.22	0.22
Total Assets	2,746	2,859	2,972	3,005	3,217	4,635
Accounts Payable	3.34	8.49	13.3	11.02	6.13	28.89
Accrued Expenses	17.62	15.99	20.72	19.44	33.49	161.42
Short-Term Debt	-	-	-	15.83	-	-
Current Portion of Leases	0.05	0.05	0.04	0.04	0.04	0.04
Current Income Taxes Payable	-	-	3.09	10.18	40.07	459.68
Other Current Liabilities	18.07	18.64	19.84	12.04	25.93	79.38
Total Current Liabilities	39.08	43.15	57	68.53	105.65	729.41
Long-Term Leases	0.07	0.1	0.15	0.19	-	0.04
Pension & Post-Retirement Benefits	3.5	4	6.54	7.84	11.28	21.04
Long-Term Deferred Tax Liabilities	48.27	52.32	48.27	49.57	51.81	54.7
Other Long-Term Liabilities	0.21	0.21	0.21	0.21	-	-
Total Liabilities	91.12	99.78	112.15	126.34	168.74	805.2
Common Stock	852.81	852.81	852.81	852.81	852.81	852.81
Additional Paid-In Capital	3.63	3.57	3.45	3.33	3.26	3.17
Retained Earnings	1,720	1,801	1,905	1,929	2,084	2,829
Comprehensive Income & Other	4.83	20.3	6.75	-5.39	8.69	43.57
Total Common Equity	2,581	2,677	2,768	2,780	2,948	3,728
Minority Interest	74.08	81.48	92.25	98.82	100.3	101.75
Shareholders' Equity	2,655	2,759	2,860	2,879	3,049	3,830
Total Liabilities & Equity	2,746	2,859	2,972	3,005	3,217	4,635
Total Debt	0.12	0.15	0.19	16.05	0.04	0.08
Net Cash (Debt)	1,486	1,582	1,581	1,525	1,629	2,744
Net Cash Growth	-4.80%	0.02%	3.73%	-6.43%	-40.62%	336.48%
Net Cash Per Share	17.52	18.55	18.54	17.86	18.99	31.84
Filing Date Shares Outstanding	85.28	85.28	85.28	85.28	85.28	85.28
Total Common Shares Outstanding	85.28	85.28	85.28	85.28	85.28	85.28
Working Capital	1,599	1,683	1,692	1,678	1,798	2,557
Book Value Per Share	30.27	31.39	32.45	32.60	34.57	43.72
Tangible Book Value	2,581	2,677	2,768	2,780	2,948	3,728
Tangible Book Value Per Share	30.27	31.39	32.45	32.60	34.57	43.72
Land	233.1	233.1	233.1	233.1	233.1	233.1
Buildings	586.05	594.1	588.43	587.55	583.98	581.89
Machinery	2,037	2,055	2,032	2,070	2,049	2,003
Construction In Progress	19.3	15.53	12.84	8.85	32.19	43.55

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