Hua Yu Lien Development Co., Ltd (TPE: 1436)

Hua Yu Lien Development 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	712.97	649.94	906.91	530.55	385.96	317.72
Trading Asset Securities	32.82	15.35	17.24	14.16	6.7	12.04
Cash & Short-Term Investments	745.79	665.3	924.16	544.71	392.66	329.75
Cash Growth	5.95%	-28.01%	69.66%	38.73%	19.08%	-46.70%
Accounts Receivable	6.93	6.73	2.61	1.3	1.94	4.66
Other Receivables	59.91	82.21	15.28	38.97	39.08	24.77
Receivables	66.84	88.94	17.89	40.27	41.01	29.43
Inventory	13,496	10,981	9,116	9,726	7,416	5,609
Prepaid Expenses	1.48	2.37	2	2.23	2.46	1.69
Other Current Assets	1,210	1,226	675.3	1,064	1,161	1,034
Total Current Assets	15,520	12,964	10,735	11,378	9,013	7,004
Property, Plant & Equipment	50.7	55.09	80.18	75.29	75.27	24.52
Long-Term Investments	35.15	49.25	30.68	32.51	30.6	28.82
Goodwill	13.37	13.37	13.37	13.37	13.37	13.37
Long-Term Deferred Tax Assets	49.2	49.77	43.7	37.02	18	20
Other Long-Term Assets	1,947	1,936	2,145	2,155	2,523	2,507
Total Assets	17,616	15,068	13,048	13,691	11,673	9,598
Accounts Payable	733.13	697.57	565.81	481.46	356.86	357.16
Accrued Expenses	150.67	125.1	115.7	70.99	63.68	93.05
Short-Term Debt	3,074	1,082	2,983	3,792	3,243	1,818
Current Portion of Long-Term Debt	3,349	5,699	4,040	2,764	1,255	504
Current Portion of Leases	5.69	5.59	5.12	3.81	3.17	1.44
Current Income Taxes Payable	131.63	26.43	167.67	2.97	-	-
Current Unearned Revenue	1,106	728.59	504.41	867.67	896.09	856.58
Other Current Liabilities	691.09	21.54	32.98	16.23	56.44	22.29
Total Current Liabilities	9,241	8,386	8,414	7,999	5,873	3,653
Long-Term Debt	4,240	2,703	1,311	2,634	3,058	3,240
Long-Term Leases	34.92	37.79	41.3	35.85	34.12	0.25
Other Long-Term Liabilities	4.03	4.41	3.29	2.3	0.9	6.89
Total Liabilities	13,521	11,132	9,769	10,670	8,966	6,900
Common Stock	1,018	979.74	966.22	957.18	956.34	956.34
Additional Paid-In Capital	514.38	408.91	345.53	324.74	312.62	245.2
Retained Earnings	2,307	2,399	1,953	1,722	1,427	1,487
Comprensive Income & Other	141.72	31.57	14.15	16.37	10.6	8.82
Total Common Equity	3,981	3,819	3,279	3,021	2,707	2,697
Minority Interest	114.21	116.64	-	-	-	-
Shareholders' Equity	4,095	3,936	3,279	3,021	2,707	2,697
Total Liabilities & Equity	17,616	15,068	13,048	13,691	11,673	9,598
Total Debt	10,704	9,528	8,379	9,229	7,592	5,564
Net Cash (Debt)	-9,958	-8,863	-7,455	-8,684	-7,199	-5,235
Net Cash Per Share	-60.18	-60.33	-51.89	-63.55	-64.99	-50.04
Filing Date Shares Outstanding	111.33	107.16	105.68	104.69	104.6	104.6
Total Common Shares Outstanding	111.33	107.16	105.68	104.69	104.6	104.6
Working Capital	6,279	4,578	2,321	3,379	3,139	3,351
Book Value Per Share	35.76	35.64	31.03	28.85	25.88	25.78
Tangible Book Value	3,968	3,806	3,266	3,007	2,693	2,684
Tangible Book Value Per Share	35.64	35.51	30.90	28.72	25.75	25.66
Land	-	-	11.03	11.03	11.03	11.03
Buildings	-	-	22.37	22.37	22.37	22.93
Machinery	-	17.48	20.03	18.26	17.16	8.93
Construction In Progress	-	-	-	-	-	0.03
Leasehold Improvements	-	7.14	6.8	6.69	6.42	2.42

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