Jenn Feng Industrial Tools Co., Ltd. (TPE:1538)

TPE:1538 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	14.66	20.34	41.58	82.34	61.42	38.13
Short-Term Investments	-	-	80.56	103.29	-	49.73
Trading Asset Securities	-	-	-	-	13.46	-
Cash & Short-Term Investments	14.66	20.34	122.14	185.63	74.88	87.86
Cash Growth	-78.88%	-83.35%	-34.21%	147.92%	-14.78%	-35.86%
Accounts Receivable	12.4	11.19	20.55	22.49	49.02	41.57
Other Receivables	15.34	21.09	7.53	7.64	17.51	10.47
Receivables	27.74	32.28	28.07	30.13	66.54	52.04
Inventory	19.77	23.41	28.77	37.25	79.71	69.56
Other Current Assets	36.29	39.19	12.47	5.37	12.94	18.13
Total Current Assets	98.45	115.22	191.45	258.38	234.07	227.6
Property, Plant & Equipment	122.32	115.17	74.13	67.43	51.12	71.36
Goodwill	-	7.46	-	-	-	-
Other Intangible Assets	9.79	2.42	0.03	0.05	0.08	0.1
Other Long-Term Assets	15.2	16.41	6.29	4.39	8.55	13.19
Total Assets	245.76	256.68	271.9	330.25	293.81	312.25

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	27.17	23.98	35.82	32.02	69.17	69.13
Accrued Expenses	-	-	-	-	1.29	0.8
Short-Term Debt	33	33	-	-	-	-
Current Portion of Long-Term Debt	-	-	7.06	37.99	4.14	27.98
Current Portion of Leases	10	9.25	4.55	9.93	14.26	13.8
Current Income Taxes Payable	1.47	2.47	1.43	-	-	-
Current Unearned Revenue	3.15	3.15	-	-	-	-
Other Current Liabilities	18.77	21.14	22.22	20.27	29.07	24.62
Total Current Liabilities	93.55	92.98	71.07	100.2	117.93	136.33
Long-Term Debt	-	-	-	7.06	90.09	101.24
Long-Term Leases	33.91	24.63	12.31	4.91	16.98	31.08
Pension & Post-Retirement Benefits	-	-	-	0.44	7.5	9.81
Other Long-Term Liabilities	0.14	0.14	0.13	-	-	-
Total Liabilities	127.61	117.75	83.52	112.61	232.5	278.47

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	323	323	323	538.39	338.89	264.11
Additional Paid-In Capital	10.79	0.07	0.07	0.07	-	-
Retained Earnings	-195.7	-138.78	-88.78	-252.95	-220.08	-164.74
Comprehensive Income & Other	-20.69	-46.06	-45.9	-67.87	-57.5	-65.59
Total Common Equity	117.4	138.22	188.39	217.64	61.32	33.78
Minority Interest	0.74	0.71	-	-	-	-
Shareholders' Equity	118.15	138.93	188.39	217.64	61.32	33.78
Total Liabilities & Equity	245.76	256.68	271.9	330.25	293.81	312.25

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	76.92	66.88	23.91	59.88	125.47	174.1
Net Cash (Debt)	-62.26	-46.54	98.23	125.76	-50.6	-86.24
Net Cash Growth	-	-	-21.89%	-	-	-
Net Cash Per Share	-1.93	-1.44	3.04	4.48	-3.82	-7.67
Filing Date Shares Outstanding	32.13	32.3	32.3	32.3	14.43	11.25
Total Common Shares Outstanding	32.13	32.3	32.3	32.3	14.43	11.25
Working Capital	4.9	22.24	120.37	158.18	116.14	91.27
Book Value Per Share	3.65	4.28	5.83	6.74	4.25	3.00
Tangible Book Value	107.62	128.34	188.35	217.59	61.24	33.69
Tangible Book Value Per Share	3.35	3.97	5.83	6.74	4.24	2.99
Land	-	34.08	34.08	34.08	-	-
Buildings	-	6.27	6.27	4.9	-	-
Machinery	-	101.09	82.56	86.18	113.47	1,004

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 19, 2026

Data Sources Report a data error