Orient Semiconductor Electronics, Limited (TPE: 2329)

Orient Semiconductor Electronics 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	5,373	3,910	3,946	2,723	1,846	1,701
Short-Term Investments	-	-	245.6	-	-	-
Cash & Short-Term Investments	5,373	3,910	4,191	2,723	1,846	1,701
Cash Growth	40.63%	-6.72%	53.92%	47.53%	8.49%	123.19%
Accounts Receivable	4,607	4,872	3,295	3,647	2,746	2,990
Other Receivables	75.25	109.91	38.89	115.64	78.3	81.48
Receivables	4,682	4,982	3,334	3,763	2,824	3,071
Inventory	1,829	1,605	1,818	1,826	1,141	1,250
Prepaid Expenses	143.61	93.17	107.99	97.31	64.37	53.12
Other Current Assets	21.28	30.77	23.81	515.68	172.62	182.41
Total Current Assets	12,049	10,621	9,475	8,925	6,048	6,258
Property, Plant & Equipment	5,914	5,228	5,388	5,660	5,530	6,518
Long-Term Investments	1,769	1,839	1,023	781.86	564.6	297.88
Other Intangible Assets	74.47	80.67	47.55	32.97	34.71	58.45
Long-Term Deferred Tax Assets	456.79	634.41	973.07	1,206	1,551	1,548
Other Long-Term Assets	69.51	64.19	40.34	326.82	695.24	1,145
Total Assets	20,333	18,467	16,947	17,018	14,512	15,919
Accounts Payable	5,070	3,968	3,043	3,282	2,322	3,151
Accrued Expenses	969.69	1,038	892.93	957.54	547.23	-
Short-Term Debt	-	-	-	349.39	1,106	2,753
Current Portion of Long-Term Debt	250.25	107.05	-	60.7	246.45	1,190
Current Portion of Leases	15.23	25.4	27.96	35.53	26.9	25.73
Current Income Taxes Payable	0.1	0.21	123.86	-	-	-
Current Unearned Revenue	82.19	91.67	98.95	88.97	25.37	29.44
Other Current Liabilities	1,594	509	497.47	922.07	402.58	1,114
Total Current Liabilities	7,981	5,739	4,684	5,696	4,677	8,263
Long-Term Debt	1,027	1,132	2,153	1,593	1,626	904.84
Long-Term Leases	85.46	108.46	133.35	213.51	210.09	218.68
Long-Term Deferred Tax Liabilities	-	-	-	-	7.35	31.27
Other Long-Term Liabilities	28.39	35.49	39.86	57.02	3.52	3.57
Total Liabilities	9,194	7,193	7,196	8,046	6,909	9,853
Common Stock	5,603	5,553	5,553	5,554	5,570	5,573
Additional Paid-In Capital	480.9	238.39	238.17	234.9	220.72	-
Retained Earnings	3,517	3,546	2,350	1,546	160.71	537.19
Comprensive Income & Other	-263.39	134.09	-192.79	-164.88	-150.89	-44.32
Total Common Equity	9,337	9,472	7,949	7,170	5,801	6,066
Shareholders' Equity	11,139	11,274	9,751	8,972	7,603	6,066
Total Liabilities & Equity	20,333	18,467	16,947	17,018	14,512	15,919
Total Debt	1,378	1,373	2,314	2,252	3,216	5,093
Net Cash (Debt)	3,995	2,537	1,877	471.19	-1,371	-3,391
Net Cash Growth	162.73%	35.14%	298.41%	-	-	-
Net Cash Per Share	5.40	3.42	2.51	0.63	-2.48	-6.09
Filing Date Shares Outstanding	560.31	555.31	555.31	555.43	557.04	557.33
Total Common Shares Outstanding	560.31	555.31	555.31	555.43	557.04	557.33
Working Capital	4,068	4,881	4,791	3,229	1,370	-2,005
Book Value Per Share	16.66	17.06	14.31	12.91	10.41	10.88
Tangible Book Value	9,263	9,391	7,901	7,137	5,766	6,008
Tangible Book Value Per Share	16.53	16.91	14.23	12.85	10.35	10.78
Buildings	7,388	7,350	7,084	7,031	7,119	7,059
Machinery	16,192	16,528	15,874	15,185	14,924	14,897
Construction In Progress	1,201	422.66	645.32	927.62	63.83	93.69

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