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	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,392	649.94	906.91	530.55	385.96
Short-Term Investments	18.48	18.61	-	-	-
Trading Asset Securities	41.89	15.35	17.24	14.16	6.7
Cash & Short-Term Investments	1,452	683.91	924.16	544.71	392.66
Cash Growth	112.34%	-26.00%	69.66%	38.73%	19.08%
Accounts Receivable	0.14	6.73	2.61	1.3	1.94
Other Receivables	23.29	82.21	15.28	38.97	39.08
Receivables	23.43	88.94	17.89	40.27	41.01
Inventory	14,479	10,981	9,116	9,726	7,416
Prepaid Expenses	7.34	2.37	2	2.23	2.46
Other Current Assets	1,044	1,207	675.3	1,064	1,161
Total Current Assets	17,006	12,964	10,735	11,378	9,013
Property, Plant & Equipment	46.2	55.09	80.18	75.29	75.27
Long-Term Investments	35.45	49.25	30.68	32.51	30.6
Goodwill	13.37	13.37	13.37	13.37	13.37
Long-Term Deferred Tax Assets	52.04	49.77	43.7	37.02	18
Other Long-Term Assets	1,940	1,936	2,145	2,155	2,523
Total Assets	19,093	15,068	13,048	13,691	11,673
Accounts Payable	660.52	697.57	565.81	481.46	356.86
Accrued Expenses	215.32	125.1	115.7	70.99	63.68
Short-Term Debt	2,097	1,082	2,983	3,792	3,243
Current Portion of Long-Term Debt	3,619	5,999	4,040	2,764	1,255
Current Portion of Leases	5.79	5.59	5.12	3.81	3.17
Current Income Taxes Payable	482.46	26.43	167.67	2.97	-
Current Unearned Revenue	720.42	728.59	504.41	867.67	896.09
Other Current Liabilities	44.75	-278.46	32.98	16.23	56.44
Total Current Liabilities	7,845	8,386	8,414	7,999	5,873
Long-Term Debt	4,890	2,703	1,311	2,634	3,058
Long-Term Leases	31.96	37.79	41.3	35.85	34.12
Other Long-Term Liabilities	3.61	4.41	3.29	2.3	0.9
Total Liabilities	12,771	11,132	9,769	10,670	8,966
Common Stock	1,256	979.74	966.22	957.18	956.34
Additional Paid-In Capital	806.54	408.91	345.53	324.74	312.62
Retained Earnings	4,030	2,399	1,953	1,722	1,427
Comprehensive Income & Other	44.03	31.57	14.15	16.37	10.6
Total Common Equity	6,136	3,819	3,279	3,021	2,707
Minority Interest	185.84	116.64	-	-	-
Shareholders' Equity	6,322	3,936	3,279	3,021	2,707
Total Liabilities & Equity	19,093	15,068	13,048	13,691	11,673
Total Debt	10,644	9,828	8,379	9,229	7,592
Net Cash (Debt)	-9,192	-9,144	-7,455	-8,684	-7,199
Net Cash Per Share	-61.69	-63.75	-51.89	-63.55	-64.99
Filing Date Shares Outstanding	125.57	107.16	105.68	104.69	104.6
Total Common Shares Outstanding	125.57	107.16	105.68	104.69	104.6
Working Capital	9,161	4,578	2,321	3,379	3,139
Book Value Per Share	48.87	35.64	31.03	28.85	25.88
Tangible Book Value	6,123	3,806	3,266	3,007	2,693
Tangible Book Value Per Share	48.76	35.51	30.90	28.72	25.75
Land	-	-	11.03	11.03	11.03
Buildings	-	-	22.37	22.37	22.37
Machinery	17.56	17.48	20.03	18.26	17.16
Leasehold Improvements	7.14	7.14	6.8	6.69	6.42

Updated Feb 27, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.