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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	4,393	3,910	3,946	2,723	1,846	1,701
Short-Term Investments	-	-	245.6	-	-	-
Cash & Short-Term Investments	4,393	3,910	4,191	2,723	1,846	1,701
Cash Growth	8.29%	-6.72%	53.92%	47.53%	8.49%	123.19%
Accounts Receivable	4,139	4,872	3,295	3,647	2,746	2,990
Other Receivables	74.33	109.91	38.89	115.64	78.3	81.48
Receivables	4,213	4,982	3,334	3,763	2,824	3,071
Inventory	1,785	1,605	1,818	1,826	1,141	1,250
Prepaid Expenses	142.99	93.17	107.99	97.31	64.37	53.12
Other Current Assets	25.17	30.77	23.81	515.68	172.62	182.41
Total Current Assets	10,560	10,621	9,475	8,925	6,048	6,258
Property, Plant & Equipment	6,247	5,228	5,388	5,660	5,530	6,518
Long-Term Investments	1,800	1,839	1,023	781.86	564.6	297.88
Other Intangible Assets	62.26	80.67	47.55	32.97	34.71	58.45
Long-Term Deferred Tax Assets	415.63	634.41	973.07	1,206	1,551	1,548
Other Long-Term Assets	146.9	64.19	40.34	326.82	695.24	1,145
Total Assets	19,231	18,467	16,947	17,018	14,512	15,919
Accounts Payable	4,662	3,968	3,043	3,282	2,322	3,151
Accrued Expenses	715.49	1,038	892.93	957.54	547.23	-
Short-Term Debt	-	-	-	349.39	1,106	2,753
Current Portion of Long-Term Debt	325.25	107.05	-	60.7	246.45	1,190
Current Portion of Leases	13.44	25.4	27.96	35.53	26.9	25.73
Current Income Taxes Payable	0.1	0.21	123.86	-	-	-
Current Unearned Revenue	79.54	91.67	98.95	88.97	25.37	29.44
Other Current Liabilities	933.05	509	497.47	922.07	402.58	1,114
Total Current Liabilities	6,728	5,739	4,684	5,696	4,677	8,263
Long-Term Debt	984.07	1,132	2,153	1,593	1,626	904.84
Long-Term Leases	86.79	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	7,890	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	3,694	3,546	2,350	1,546	160.71	537.19
Comprehensive Income & Other	-238.34	134.09	-192.79	-164.88	-150.89	-44.32
Total Common Equity	9,540	9,472	7,949	7,170	5,801	6,066
Shareholders' Equity	11,342	11,274	9,751	8,972	7,603	6,066
Total Liabilities & Equity	19,231	18,467	16,947	17,018	14,512	15,919
Total Debt	1,410	1,373	2,314	2,252	3,216	5,093
Net Cash (Debt)	2,983	2,537	1,877	471.19	-1,371	-3,391
Net Cash Growth	72.07%	35.14%	298.41%	-	-	-
Net Cash Per Share	4.03	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	3,831	4,881	4,791	3,229	1,370	-2,005
Book Value Per Share	17.03	17.06	14.31	12.91	10.41	10.88
Tangible Book Value	9,478	9,391	7,901	7,137	5,766	6,008
Tangible Book Value Per Share	16.91	16.91	14.23	12.85	10.35	10.78
Buildings	7,317	7,350	7,084	7,031	7,119	7,059
Machinery	16,271	16,528	15,874	15,185	14,924	14,897
Construction In Progress	1,613	422.66	645.32	927.62	63.83	93.69

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