Universal Incorporation (TPE:1325)

Universal Incorporation Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	353.05	368.02	497.03	554.25	1,014	406.56
Short-Term Investments	1,101	980.88	917.54	833.02	526.79	890.35
Trading Asset Securities	41.78	169.85	167.38	194.37	-	332.41
Cash & Short-Term Investments	1,496	1,519	1,582	1,582	1,541	1,629
Cash Growth	0.66%	-4.00%	0.02%	2.67%	-5.45%	-40.62%
Accounts Receivable	45.23	45.43	53.64	61.81	69.7	95.14
Other Receivables	3.73	14.07	12.71	10.25	10.01	6.82
Receivables	48.96	59.49	66.35	72.06	79.71	101.96
Inventory	88.07	78.14	77.42	89.29	124.11	170.92
Prepaid Expenses	-	0.68	0.79	0.75	1.34	1.69
Other Current Assets	13.37	7.08	0.03	5.02	0.66	0.02
Total Current Assets	1,646	1,664	1,727	1,749	1,746	1,904
Property, Plant & Equipment	993.63	1,001	1,049	1,136	1,176	1,221
Long-Term Investments	75.56	78.75	75.84	82.64	76.2	87.39
Long-Term Deferred Tax Assets	21.43	16.07	7.46	4.42	5.39	5.14
Other Long-Term Assets	0.96	0.96	0.17	0.17	1.72	0.22
Total Assets	2,738	2,761	2,859	2,972	3,005	3,217

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	0.76	7.16	8.49	13.3	11.02	6.13
Accrued Expenses	-	14.93	15.99	20.72	19.44	33.49
Short-Term Debt	-	-	-	-	15.83	-
Current Portion of Leases	0.05	0.05	0.05	0.04	0.04	0.04
Current Income Taxes Payable	-	-	-	3.09	10.18	40.07
Other Current Liabilities	33.54	21.52	18.64	19.84	12.04	25.93
Total Current Liabilities	34.35	43.65	43.15	57	68.53	105.65
Long-Term Leases	0.03	0.06	0.1	0.15	0.19	-
Pension & Post-Retirement Benefits	-	2.76	4	6.54	7.84	11.28
Long-Term Deferred Tax Liabilities	49.2	48.56	52.32	48.27	49.57	51.81
Other Long-Term Liabilities	2.65	0.21	0.21	0.21	0.21	-
Total Liabilities	86.23	95.24	99.78	112.15	126.34	168.74

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	852.81	852.81	852.81	852.81	852.81	852.81
Additional Paid-In Capital	3.69	3.63	3.57	3.45	3.33	3.26
Retained Earnings	1,690	1,715	1,801	1,905	1,929	2,084
Comprehensive Income & Other	27.19	17.35	20.3	6.75	-5.39	8.69
Total Common Equity	2,573	2,589	2,677	2,768	2,780	2,948
Minority Interest	78.22	76.33	81.48	92.25	98.82	100.3
Shareholders' Equity	2,652	2,666	2,759	2,860	2,879	3,049
Total Liabilities & Equity	2,738	2,761	2,859	2,972	3,005	3,217

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.08	0.1	0.15	0.19	16.05	0.04
Net Cash (Debt)	1,496	1,519	1,582	1,581	1,525	1,629
Net Cash Growth	0.66%	-3.99%	0.02%	3.73%	-6.43%	-40.62%
Net Cash Per Share	17.51	17.81	18.55	18.54	17.86	18.99
Filing Date Shares Outstanding	86.5	85.28	85.28	85.28	85.28	85.28
Total Common Shares Outstanding	86.5	85.28	85.28	85.28	85.28	85.28
Working Capital	1,612	1,620	1,683	1,692	1,678	1,798
Book Value Per Share	29.75	30.36	31.39	32.45	32.60	34.57
Tangible Book Value	2,573	2,589	2,677	2,768	2,780	2,948
Tangible Book Value Per Share	29.75	30.36	31.39	32.45	32.60	34.57
Land	-	233.1	233.1	233.1	233.1	233.1
Buildings	-	590.58	594.1	588.43	587.55	583.98
Machinery	-	2,049	2,055	2,032	2,070	2,049
Construction In Progress	-	14.56	15.53	12.84	8.85	32.19

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 21, 2026

Data Sources Report a data error