Hi-Yes International Co., Ltd. (TPE:2348)

Hi-Yes International Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5,394	5,764	5,379	3,774	2,839	2,020
Cash & Short-Term Investments	5,394	5,764	5,379	3,774	2,839	2,020
Cash Growth	-9.83%	7.14%	42.52%	32.94%	40.53%	132.92%
Accounts Receivable	1,944	2,285	2,141	1,905	1,893	1,246
Other Receivables	55.69	71.32	54.54	72.1	23.66	20.19
Receivables	2,000	2,356	2,196	1,977	1,916	1,267
Inventory	25,085	22,812	13,478	12,811	10,423	4,352
Other Current Assets	1,638	1,335	1,172	1,576	923.17	527.76
Total Current Assets	34,118	32,266	22,226	20,139	16,101	8,166
Property, Plant & Equipment	5,241	3,999	4,076	4,131	3,813	63.6
Long-Term Investments	2,891	2,743	1,084	882.94	895.86	451.17
Goodwill	14.34	14.34	14.34	14.34	14.34	-
Other Intangible Assets	0.14	0.25	0.33	0.62	1.82	2.9
Other Long-Term Assets	4,066	3,792	2,742	1,567	761.53	524.02
Total Assets	46,330	42,815	30,142	26,735	21,588	9,208
Accounts Payable	575.97	849.66	786.2	927.58	704.53	489.8
Short-Term Debt	6,397	3,848	2,416	2,265	2,287	1,924
Current Portion of Long-Term Debt	4,394	3,349	2,526	3,043	317.5	178.53
Current Portion of Leases	303.98	48.6	482.28	48.78	33.09	4.41
Current Income Taxes Payable	70.76	411.6	282.83	145.91	354.26	295.65
Other Current Liabilities	574.35	683.34	621.27	444.04	632.73	388.66
Total Current Liabilities	15,950	9,191	7,114	6,873	4,329	3,281
Long-Term Debt	17,496	17,633	10,156	9,064	8,124	2,245
Long-Term Leases	2,992	2,186	2,136	2,491	2,057	11.26
Long-Term Unearned Revenue	-	2,950	2,120	1,216	572.19	311.82
Long-Term Deferred Tax Liabilities	257.52	258.15	258.99	259.82	260.66	-
Other Long-Term Liabilities	8.71	8.17	1.6	100.71	0.8	0.2
Total Liabilities	36,704	32,225	21,786	20,004	15,344	5,849
Common Stock	1,519	1,519	1,171	1,171	1,065	967.84
Additional Paid-In Capital	1,354	1,354	1,285	1,285	1,285	384.4
Retained Earnings	4,251	5,056	4,039	2,958	2,842	1,853
Treasury Stock	-10.3	-10.3	-71.5	-71.5	-	-
Comprehensive Income & Other	432.73	570.83	306.64	160.71	89.56	41.01
Total Common Equity	7,547	8,490	6,731	5,503	5,281	3,247
Minority Interest	1,778	1,800	1,325	927.39	662.85	112.16
Shareholders' Equity	9,625	10,590	8,356	6,731	6,244	3,359
Total Liabilities & Equity	46,330	42,815	30,142	26,735	21,588	9,208
Total Debt	31,584	27,065	17,715	16,910	12,819	4,363
Net Cash (Debt)	-26,189	-21,301	-12,336	-13,136	-9,980	-2,343
Net Cash Per Share	-172.46	-140.81	-81.81	-86.40	-65.55	-15.39
Filing Date Shares Outstanding	151.74	150.76	150.47	150.47	151.95	151.95
Total Common Shares Outstanding	151.74	150.76	150.47	150.47	151.95	151.95
Working Capital	18,168	23,076	15,112	13,265	11,772	4,886
Book Value Per Share	49.74	56.31	44.73	36.58	34.76	21.37
Tangible Book Value	7,532	8,475	6,716	5,488	5,265	3,244
Tangible Book Value Per Share	49.64	56.22	44.63	36.48	34.65	21.35

Source: S&P Global Market Intelligence. Standard template. Financial Sources.